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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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        <TD align="left" valign="top" nowrap><FONT size="2"><B>As
filed with the Securities and Exchange Commission on June&nbsp;20, 2002</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right" valign="top"><FONT size="2">
<B>Registration No.&nbsp;333-_________</B></FONT></TD>
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<P align="center"><FONT size="3"><B>SECURITIES AND EXCHANGE COMMISSION</B><BR>
WASHINGTON, D.C. 20549</FONT>

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<P align="center"><FONT size="3"><B>FORM S-8</B></FONT>

<P align="center"><FONT size="2"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B></FONT>

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<P align="center"><FONT size="3"><B>BSQUARE CORPORATION</B></FONT>

<DIV align="center"><FONT size="2">(Exact name of registrant as specified in its charter)</FONT></DIV>

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        <TD width="10%">&nbsp;</TD>
        <TD width="45%">&nbsp;</TD>
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        <TD align="center" valign="top"><FONT size="2"><B>Washington</B><BR>
(State or other jurisdiction<BR>
of incorporation or organization)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>91-1650880</B><BR>
(I.R.S. Employer<BR>
Identification No.)</FONT></TD>
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        <TD width="10%">&nbsp;</TD>
        <TD width="45%">&nbsp;</TD>
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        <TD align="center" valign="top" nowrap><FONT size="2"><B>3150 139<SUP>th</SUP> Avenue S.E., Suite&nbsp;500, Bellevue, Washington</B><BR>
(Address of Principal Executive Offices)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>98005-4081</B><BR>
(Zip code)</FONT></TD>
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<P align="center"><FONT size="2"><B>AMENDED AND RESTATED STOCK OPTION PLAN<BR>
1999 EMPLOYEE STOCK PURCHASE PLAN</B><BR>
(Full title of the Plans)</FONT>

<P align="center"><FONT size="2"><B>WILLIAM T. BAXTER<BR>
CHAIRMAN OF THE BOARD, PRESIDENT AND CHIEF EXECUTIVE OFFICER<BR>
3150 139TH AVENUE S.E., SUITE 500<BR>
BELLEVUE, WASHINGTON 98005-4081</B><BR>
(Name and address of agent for service)</FONT>

<P align="center"><FONT size="2"><B>(425)&nbsp;519-5900</B><BR>
(Telephone number, including area code, of agent for service)</FONT>

<P align="center"><FONT size="2"><B>Copies to:</B></FONT>

<P align="center"><FONT size="2"><B>Laura A. Bertin, Esq.<BR>
Mark F. Worthington, Esq.<BR>
Summit Law Group, P.L.L.C.<BR>
1505 Westlake Avenue N., Suite&nbsp;300<BR>
Seattle, Washington 98109</B></FONT>

<P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B></FONT>

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        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
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        <TD colspan="18" align="left"><DIV style="margin-left:10px; text-indent:-10px"><HR size="4" noshade></DIV></TD>
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        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Title of securities to</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount to be</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>maximum offering</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>aggregate offering</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>be registered</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>registered (1)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>price per share (4)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>price</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>registration fee</B></FONT></TD>
</TR>
<TR>
        <TD colspan="18" align="left"><HR size="4" noshade></TD>
</TR>
<TR valign="bottom">
        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>Common Stock, no par value per share,<BR>
under the:</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
        <TD colspan="18" align="left"><HR size="4" noshade></TD>
</TR>
<TR valign="bottom">
        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>Amended and Restated Stock Option Plan</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>1,395,023</B></FONT></TD>
        <TD nowrap><FONT size="2"><B>(2)</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>2.115</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>2,950,473.60</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>271.44</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR>
        <TD colspan="18" align="left"><DIV style="margin-left:10px; text-indent:-10px"><HR size="4" noshade></DIV></TD>
</TR>
<TR valign="bottom">
        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>1999 Employee Stock Purchase Plan</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>1,000,000</B></FONT></TD>
        <TD nowrap><FONT size="2"><B>(3)</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>2.115</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>2,115,000.00</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>194.58</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR>
        <TD colspan="18" align="left"><DIV style="margin-left:10px; text-indent:-10px"><HR size="4" noshade></DIV></TD>
</TR>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>Total</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>2,395,023</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>2.115</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>5,065,473.60</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>466.02</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
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        <TD colspan="18" align="left"><DIV style="margin-left:10px; text-indent:-10px"><HR size="4" noshade></DIV></TD>
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<P>
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<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Together with an indeterminate number of additional shares which may be
necessary to adjust the number of shares reserved for issuance pursuant to
the plans as the result of any future stock split, stock dividend or
similar adjustment to the Registrant&#146;s outstanding Common Stock.</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(2)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Represents additional shares of Common Stock which are available for
issuance under the Registrant&#146;s Amended and Restated Stock Option Plan as
a result of the automatic &#147;evergreen&#148; provision effective upon the
commencement of the Registrant&#146;s fiscal year.</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(3)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Represents additional shares of Common Stock which are available for
issuance under the Registrant&#146;s 1999 Employee Stock Purchase Plan as a
result of an amendment increasing the number of authorized shares
available for purchase thereunder.</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(4)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Estimated solely for the purpose of calculating the registration fee
pursuant to Rule&nbsp;457(h) under the Securities Act of 1933 (the &#147;Securities
Act&#148;), based upon the average of the high and low sales price of the
Common Stock on June&nbsp;18, 2002 as reported on the Nasdaq National Market,
which was $2.115 per share.</FONT></TD>
</TR>
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<P align="center"><FONT size="2">&nbsp;
</FONT>

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<TR><TD colspan="9"><A HREF="#000">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">ITEM 8. EXHIBITS.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="v82398orexv5w1.txt">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="v82398orexv99w2xay.txt">EXHIBIT 99.2(A)</A></TD></TR>
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<P align="center"><FONT size="2"><B>STATEMENT UNDER GENERAL INSTRUCTION E &#151;</B></FONT>

<P align="center"><FONT size="2"><B>REGISTRATION OF</B></FONT>

<P align="center"><FONT size="2"><B>ADDITIONAL SECURITIES AND INCORPORATION BY REFERENCE</B></FONT>

<P><FONT size="2">This Registration Statement registers (1)&nbsp;1,395,023 additional shares of the
Registrant&#146;s Common Stock authorized for issuance under the Registrant&#146;s
Amended and Restated Stock Option Plan as a result of the operation of the
&#147;evergreen&#148; provision contained therein; and (2)&nbsp;1,000,000 additional shares of
the Registrant&#146;s Common Stock authorized for issuance under the Registrant&#146;s
Employee Stock Purchase Plan as a result of an amendment increasing the number
of authorized shares available for purchase thereunder which was approved by
the shareholders of the Registrant at its annual meeting on April&nbsp;30, 2002.
Accordingly, the contents of the previous Registration Statements on Form&nbsp;S-8
(File No.&nbsp;333-89333 and File No.&nbsp;333-70210), including any amendments thereto
or filings incorporated therein, are incorporated by reference into this
Registration Statement, including periodic reports that the Registrant filed
after such Registration Statements on Form&nbsp;S-8 to maintain current information
about the Registrant. The reports the Registrant has most recently filed are
listed below:
</FONT>
<P><FONT size="2">(a)&nbsp; The Registrant&#146;s Current Report on Form&nbsp;8-K, filed with the Securities and
Exchange Commission (the &#147;Commission&#148;) on March&nbsp;19, 2002;
</FONT>
<P><FONT size="2">(b)&nbsp; The Registrant&#146;s Annual Report on Form&nbsp;10-K for the fiscal year ended
December&nbsp;31, 2001, filed with the Commission on March&nbsp;21, 2002;
</FONT>
<P><FONT size="2">(c)&nbsp; The Registrant&#146;s Current Report on Form&nbsp;8-K, filed with the Commission on
April&nbsp;12, 2002;
</FONT>
<P><FONT size="2">(d)&nbsp; The Registrant&#146;s Quarterly Report on Form&nbsp;10-Q for the quarter ended March
31, 2002, filed with the Commission on May&nbsp;9, 2002; and
</FONT>
<P><FONT size="2">(e)&nbsp; The Registrant&#146;s Current Report on Form&nbsp;8-K, filed with the Commission on
May&nbsp;28, 2002, as amended by the Registrant&#146;s Form&nbsp;8-K/A, filed with the
Commission on May&nbsp;31, 2002, and the Registrant&#146;s Form&nbsp;8-K/A, filed with the
Commission on June&nbsp;7, 2002.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed
by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d)
of the Securities Exchange Act of 1934 after the date hereof and prior to the
filing of a post-effective amendment which indicates that the securities
offered hereby have been sold, or which deregisters the securities covered
hereby then remaining unsold, shall also be deemed to be incorporated by
reference into this Registration Statement and to be a part hereof commencing
on the respective dates on which such documents are filed.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in a document incorporated, or deemed to be
incorporated, by reference herein or contained in this Registration Statement
shall be deemed to be modified or superceded for purposes of this Registration
Statement to the extent that a statement contained therein or in any other
subsequently filed document which also is, or is deemed to be, incorporated by
reference herein modifies or supercedes such statement. Any such statement so
modified or superceded shall not be deemed, except as so modified or
superceded, to constitute a part of this Registration Statement.
</FONT>
<P align="center"><FONT size="2">&nbsp;
</FONT>

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<!-- link1 "PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
<DIV align="left"><A NAME="000"></A></DIV>
<P align="center"><FONT size="2"><B>PART II</B></FONT>

<P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT>

<!-- link2 "ITEM 8. EXHIBITS." -->
<DIV align="left"><A NAME="001"></A></DIV>
<P align="left"><FONT size="2"><B>ITEM 8. EXHIBITS.</B></FONT>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
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        <TD width="9%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
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        <TD nowrap align="left"><FONT size="1"><B>Exhibit</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="left"><FONT size="1"><B>Number</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="left"><FONT size="1"><B>Exhibit</B></FONT></TD>
</TR>
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        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
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<TR valign="bottom">
        <TD valign="top"><FONT size="2">5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Summit Law Group, P.L.L.C.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Arthur Andersen LLP, Independent Public Accountants</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Summit Law Group, P.L.L.C. (included in opinion filed as Exhibit&nbsp;5.1)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (see signature page)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Amended and Restated Stock Option Plan, as amended (incorporated by reference
to Exhibit&nbsp;10.1 to the Registrant&#146;s Registration Statement on Form&nbsp;S-1 (File No.
333-85351) and Exhibit&nbsp;No.&nbsp;99.1(a) to the Registrant&#146;s Registration Statement on
Form&nbsp;S-8 (File No.&nbsp;333-70210))</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1999 Employee Stock Purchase Plan (incorporated by reference to Exhibit&nbsp;10.2
to the Registrant&#146;s Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-85351))</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.2(a)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Amendment No.&nbsp;1 to the Registrant&#146;s 1999 Employee Stock Purchase Plan</FONT></TD>
</TR>
</TABLE>

<P>
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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">*</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">The Registrant is unable to obtain the consent of Arthur Andersen LLP and has
therefore dispensed with the requirement to file such written consent in reliance
on Rule&nbsp;437a of the Securities Act. Because Arthur Andersen LLP has not consented
to the inclusion of their reports included or made a part of this Registration
Statement, securityholders will not be able to recover against Arthur Andersen LLP
under Section&nbsp;11 of the Securities Act for any untrue statements of a material fact
contained in the financial statements audited by Arthur Andersen or any omissions
to state a material fact required to be stated therein.</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">&nbsp;
</FONT>

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<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="002"></A></DIV>
<P align="center"><FONT size="2"><B>SIGNATURES</B></FONT>

<P><FONT size="2">Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Bellevue, State of Washington, on the 20th day of
June, 2002.
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="50%"><FONT size="2"><B>BSQUARE CORPORATION</B></FONT></TD>
</TR>
</TABLE>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="50%"><FONT size="2">/s/&nbsp;&nbsp;&nbsp;WILLIAM T. BAXTER<HR size="1" noshade>
By: William T. Baxter<BR>
Chairman of the Board, President and<BR>
Chief Executive Officer</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2"><B>POWER OF ATTORNEY</B></FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints William T.
Baxter and James R. Ladd, or either of them, his true and lawful
attorney-in-fact and agent, with the power of substitution and resubstitution,
for him in his name, place and stead, in any and all capacities, to sign any or
all amendments to this Registration Statement, and to file the same, with
exhibits thereto and other documents in connection therewith, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
said attorney-in-fact and his agent or his substitutes, may lawfully do or
cause to be done by virtue hereof.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities and on the
date indicated above.
</FONT>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="30%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="30%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="30%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="left"><FONT size="1"><B>SIGNATURE</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="left"><FONT size="1"><B>TITLE</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/&nbsp;&nbsp;&nbsp;WILLIAM T. BAXTER<BR>
</FONT><HR size="1" noshade><FONT size="2">
William T. Baxter</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chairman of the Board, President<BR>
and Chief Executive Officer<BR>
(Principal Executive Officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/&nbsp;&nbsp;&nbsp;JAMES R. LADD<BR>
</FONT><HR size="1" noshade><FONT size="2">
James R. Ladd</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Senior Vice President, Finance and<BR>
Operations and Chief Financial<BR>
Officer (Principal Financial and<BR>
Accounting Officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/&nbsp;&nbsp;&nbsp;JEFFREY T. CHAMBERS<BR>
</FONT><HR size="1" noshade><FONT size="2">
Jeffrey T. Chambers</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/&nbsp;&nbsp;&nbsp;SCOT E. LAND<BR>
</FONT><HR size="1" noshade><FONT size="2">
Scot E. Land</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><BR>
</FONT><HR size="1" noshade><FONT size="2">
William Larson</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
</TABLE>

<P align="center"><FONT size="2">&nbsp;
</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="003"></A></DIV>
<P align="center"><FONT size="2"><B>EXHIBIT INDEX</B></FONT>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="9%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="88%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="left"><FONT size="1"><B>No.</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="left"><FONT size="1"><B>Exhibit</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Summit Law Group, P.L.L.C.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Arthur Andersen LLP, Independent Public Accountants</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Summit Law Group, P.L.L.C. (included in opinion filed as Exhibit
5.1)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (see signature page)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Amended and Restated Stock Option Plan, as amended (incorporated by reference
Exhibit&nbsp;10.1 to the Registrant&#146;s Registration Statement on Form&nbsp;S-1 (File No.
333-85351) and Exhibit&nbsp;99.1(a) to the Registrant&#146;s Registration Statement on Form
S-8 (File No.&nbsp;333-70210))</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1999 Employee Stock Purchase Plan (incorporated by reference to Exhibit&nbsp;10.2
to the Registrant&#146;s Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-85351))</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.2(a)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Amendment No.&nbsp;1 to the Registrant&#146;s 1999 Employee Stock Purchase Plan</FONT></TD>
</TR>
</TABLE>

<P>
<HR size="1" width="18%" align="left" noshade>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">*</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">The Registrant is unable to obtain the consent of Arthur Andersen LLP and has
therefore dispensed with the requirement to file such written consent in reliance
on Rule&nbsp;437a of the Securities Act. Because Arthur Andersen LLP has not consented
to the inclusion of their reports included or made a part of this Registration
Statement, securityholders will not be able to recover against Arthur Andersen LLP
under Section&nbsp;11 of the Securities Act for any untrue statements of a material fact
contained in the financial statements audited by Arthur Andersen or any omissions
to state a material fact required to be stated therein.</FONT></TD>
</TR>
</TABLE>

<P align="center"><FONT size="2">&nbsp;</FONT>


</BODY>
</HTML>
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Bsquare Corporation Form S-8
Table of Contents
As
filed with the Securities and Exchange Commission on June 20, 2002
Registration No. 333-_________
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
BSQUARE CORPORATION
(Exact name of registrant as specified in its charter)
Washington
(State or other jurisdiction
of incorporation or organization)
91-1650880
(I.R.S. Employer
Identification No.)
3150 139
th
Avenue S.E., Suite 500, Bellevue, Washington
(Address of Principal Executive Offices)
98005-4081
(Zip code)
AMENDED AND RESTATED STOCK OPTION PLAN
1999 EMPLOYEE STOCK PURCHASE PLAN
(Full title of the Plans)
WILLIAM T. BAXTER
CHAIRMAN OF THE BOARD, PRESIDENT AND CHIEF EXECUTIVE OFFICER
3150 139TH AVENUE S.E., SUITE 500
BELLEVUE, WASHINGTON 98005-4081
(Name and address of agent for service)
(425) 519-5900
(Telephone number, including area code, of agent for service)
Copies to:
Laura A. Bertin, Esq.
Mark F. Worthington, Esq.
Summit Law Group, P.L.L.C.
1505 Westlake Avenue N., Suite 300
Seattle, Washington 98109
CALCULATION OF REGISTRATION FEE
Proposed
Proposed maximum
Title of securities to
Amount to be
maximum offering
aggregate offering
Amount of
be registered
registered (1)
price per share (4)
price
registration fee
Common Stock, no par value per share,
under the:
Amended and Restated Stock Option Plan
1,395,023
(2)
$
2.115
$
2,950,473.60
$
271.44
1999 Employee Stock Purchase Plan
1,000,000
(3)
$
2.115
$
2,115,000.00
$
194.58
Total
2,395,023
$
2.115
$
5,065,473.60
$
466.02
(1)
Together with an indeterminate number of additional shares which may be
necessary to adjust the number of shares reserved for issuance pursuant to
the plans as the result of any future stock split, stock dividend or
similar adjustment to the Registrant's outstanding Common Stock.
(2)
Represents additional shares of Common Stock which are available for
issuance under the Registrant's Amended and Restated Stock Option Plan as
a result of the automatic "evergreen" provision effective upon the
commencement of the Registrant's fiscal year.
(3)
Represents additional shares of Common Stock which are available for
issuance under the Registrant's 1999 Employee Stock Purchase Plan as a
result of an amendment increasing the number of authorized shares
available for purchase thereunder.
(4)
Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(h) under the Securities Act of 1933 (the "Securities
Act"), based upon the average of the high and low sales price of the
Common Stock on June 18, 2002 as reported on the Nasdaq National Market,
which was $2.115 per share.
TABLE OF CONTENTS
PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 8. EXHIBITS.
SIGNATURES
EXHIBIT INDEX
EXHIBIT 5.1
EXHIBIT 99.2(A)
Table of Contents
STATEMENT UNDER GENERAL INSTRUCTION E —
REGISTRATION OF
ADDITIONAL SECURITIES AND INCORPORATION BY REFERENCE
This Registration Statement registers (1) 1,395,023 additional shares of the
Registrant's Common Stock authorized for issuance under the Registrant's
Amended and Restated Stock Option Plan as a result of the operation of the
"evergreen" provision contained therein; and (2) 1,000,000 additional shares of
the Registrant's Common Stock authorized for issuance under the Registrant's
Employee Stock Purchase Plan as a result of an amendment increasing the number
of authorized shares available for purchase thereunder which was approved by
the shareholders of the Registrant at its annual meeting on April 30, 2002.
Accordingly, the contents of the previous Registration Statements on Form S-8
(File No. 333-89333 and File No. 333-70210), including any amendments thereto
or filings incorporated therein, are incorporated by reference into this
Registration Statement, including periodic reports that the Registrant filed
after such Registration Statements on Form S-8 to maintain current information
about the Registrant. The reports the Registrant has most recently filed are
listed below:
(a)  The Registrant's Current Report on Form 8-K, filed with the Securities and
Exchange Commission (the "Commission") on March 19, 2002;
(b)  The Registrant's Annual Report on Form 10-K for the fiscal year ended
December 31, 2001, filed with the Commission on March 21, 2002;
(c)  The Registrant's Current Report on Form 8-K, filed with the Commission on
April 12, 2002;
(d)  The Registrant's Quarterly Report on Form 10-Q for the quarter ended March
31, 2002, filed with the Commission on May 9, 2002; and
(e)  The Registrant's Current Report on Form 8-K, filed with the Commission on
May 28, 2002, as amended by the Registrant's Form 8-K/A, filed with the
Commission on May 31, 2002, and the Registrant's Form 8-K/A, filed with the
Commission on June 7, 2002.
All documents filed
by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Securities Exchange Act of 1934 after the date hereof and prior to the
filing of a post-effective amendment which indicates that the securities
offered hereby have been sold, or which deregisters the securities covered
hereby then remaining unsold, shall also be deemed to be incorporated by
reference into this Registration Statement and to be a part hereof commencing
on the respective dates on which such documents are filed.
Any statement contained in a document incorporated, or deemed to be
incorporated, by reference herein or contained in this Registration Statement
shall be deemed to be modified or superceded for purposes of this Registration
Statement to the extent that a statement contained therein or in any other
subsequently filed document which also is, or is deemed to be, incorporated by
reference herein modifies or supercedes such statement. Any such statement so
modified or superceded shall not be deemed, except as so modified or
superceded, to constitute a part of this Registration Statement.
Table of Contents
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 8. EXHIBITS.
Exhibit
Number
Exhibit
5.1
Opinion of Summit Law Group, P.L.L.C.
23.1*
Consent of Arthur Andersen LLP, Independent Public Accountants
23.2
Consent of Summit Law Group, P.L.L.C. (included in opinion filed as Exhibit 5.1)
24.1
Power of Attorney (see signature page)
99.1
Amended and Restated Stock Option Plan, as amended (incorporated by reference
to Exhibit 10.1 to the Registrant's Registration Statement on Form S-1 (File No.
333-85351) and Exhibit No. 99.1(a) to the Registrant's Registration Statement on
Form S-8 (File No. 333-70210))
99.2
1999 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.2
to the Registrant's Registration Statement on Form S-1 (File No. 333-85351))
99.2(a)
Amendment No. 1 to the Registrant's 1999 Employee Stock Purchase Plan
*
The Registrant is unable to obtain the consent of Arthur Andersen LLP and has
therefore dispensed with the requirement to file such written consent in reliance
on Rule 437a of the Securities Act. Because Arthur Andersen LLP has not consented
to the inclusion of their reports included or made a part of this Registration
Statement, securityholders will not be able to recover against Arthur Andersen LLP
under Section 11 of the Securities Act for any untrue statements of a material fact
contained in the financial statements audited by Arthur Andersen or any omissions
to state a material fact required to be stated therein.
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Bellevue, State of Washington, on the 20th day of
June, 2002.
BSQUARE CORPORATION
/s/   WILLIAM T. BAXTER
By: William T. Baxter
Chairman of the Board, President and
Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints William T.
Baxter and James R. Ladd, or either of them, his true and lawful
attorney-in-fact and agent, with the power of substitution and resubstitution,
for him in his name, place and stead, in any and all capacities, to sign any or
all amendments to this Registration Statement, and to file the same, with
exhibits thereto and other documents in connection therewith, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
said attorney-in-fact and his agent or his substitutes, may lawfully do or
cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities and on the
date indicated above.
SIGNATURE
TITLE
/s/   WILLIAM T. BAXTER
William T. Baxter
Chairman of the Board, President
and Chief Executive Officer
(Principal Executive Officer)
/s/   JAMES R. LADD
James R. Ladd
Senior Vice President, Finance and
Operations and Chief Financial
Officer (Principal Financial and
Accounting Officer)
/s/   JEFFREY T. CHAMBERS
Jeffrey T. Chambers
Director
/s/   SCOT E. LAND
Scot E. Land
Director
William Larson
Director
Table of Contents
EXHIBIT INDEX
No.
Exhibit
5.1
Opinion of Summit Law Group, P.L.L.C.
23.1*
Consent of Arthur Andersen LLP, Independent Public Accountants
23.2
Consent of Summit Law Group, P.L.L.C. (included in opinion filed as Exhibit
5.1)
24.1
Power of Attorney (see signature page)
99.1
Amended and Restated Stock Option Plan, as amended (incorporated by reference
Exhibit 10.1 to the Registrant's Registration Statement on Form S-1 (File No.
333-85351) and Exhibit 99.1(a) to the Registrant's Registration Statement on Form
S-8 (File No. 333-70210))
99.2
1999 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.2
to the Registrant's Registration Statement on Form S-1 (File No. 333-85351))
99.2(a)
Amendment No. 1 to the Registrant's 1999 Employee Stock Purchase Plan
*
The Registrant is unable to obtain the consent of Arthur Andersen LLP and has
therefore dispensed with the requirement to file such written consent in reliance
on Rule 437a of the Securities Act. Because Arthur Andersen LLP has not consented
to the inclusion of their reports included or made a part of this Registration
Statement, securityholders will not be able to recover against Arthur Andersen LLP
under Section 11 of the Securities Act for any untrue statements of a material fact
contained in the financial statements audited by Arthur Andersen or any omissions
to state a material fact required to be stated therein.