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     <TD WIDTH=75% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=1>As filed with the Securities and Exchange Commission on January 3, 2007</FONT></TD>
     <TD WIDTH=25% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Registration No. 333-______&nbsp;</FONT></TD></TR>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED
STATES<BR>SECURITIES AND EXCHANGE COMMISSION  </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Washington, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM S-8 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT
UNDER<BR>THE SECURITIES ACT OF 1933 </FONT></H1>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>AURIGA LABORATORIES,
INC.</B>                               <BR>(Exact Name of Registrant as Specified in Its Charter) </FONT></P>


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     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Delaware</B></FONT></TD>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>84-1334687</B></FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State of Incorporation)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(I.R.S. Employer Identification No.)</FONT></TD></TR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>5555 Triangle Parkway,
Suite 300 </B>                                              <BR><B>Norcross, Georgia 30092</B>
                           <BR>(Address of Principal Executive Offices, including Zip Code) </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Auriga Laboratories,
Inc. 2007 Equity Incentive Plan                                  <BR>Auriga Laboratories,
Inc. 2007 Stock Option Plan </B>                                             <BR>(Full Title of
the Plans) </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Philip S. Pesin
                                              <BR>Chief Executive Officer
                                         <BR>5555 Triangle Parkway, Suite 300
                                              <BR>Norcross, Georgia 30092</B>
                                      <BR>(Name and Address of Agent for Service) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>With a copy to: </I></FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Richard W. Lasater II,
Esq.                                                 <BR>Foley &amp; Lardner LLP
                                        <BR>2029 Century Park East, Suite 3500
                                           <BR>Los Angeles, California 90067
                                                  <BR>(310) 277-2223 </FONT></P>




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     <TH COLSPAN=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF REGISTRATION FEE</FONT><HR WIDTH=100% SIZE=2 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of<BR>
Securities to be<BR>
Registered</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount<BR>
to be<BR>
Registered (1)(2)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum<BR>
Offering Price<BR>
Per Share (3)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum<BR>
Aggregate Offering<BR>
Price (3)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>
Registration Fee<BR>
(4)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD></TR>
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     <TD WIDTH=24% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock, par value</FONT></TD>
     <TD WIDTH=19% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=19% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=19% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=19% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$0.001 per share:</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;--2007 Equity Incentive Plan</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2,000,000 shares</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$0.86</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$1,720,000</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$184.04</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;--2007 Stock Option Plan</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>7,000,000 shares</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$0.86</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$6,020,000</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$644.14</FONT></TD></TR>
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     <TD COLSPAN=5><HR NOSHADE COLOR=#000000 SIZE=1></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Total</B></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>9,000,000 shares</B></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>--</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$7,740,000</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$828.18</FONT></TD></TR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1) </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This
Registration Statement includes 2,000,000 shares to be registered under the
          Auriga Laboratories, Inc. 2007 Equity Incentive Plan (the &#147;Equity
Incentive           Plan&#148;), and 7,000,000 shares to be registered under the Auriga
          Laboratories, Inc. 2007 Stock Option Plan (the &#147;Stock Option Plan&#148;).
          The number of shares of Common Stock is the maximum number of shares issuable
          upon the exercise of options or vesting or granting of other awards, which may
          be granted pursuant to the Equity Incentive Plan and the Stock Option Plan,
          respectively. This Registration Statement also covers such additional number of
          shares of Common Stock as may become issuable as a result of any future
          adjustments in accordance with the terms of the Equity Incentive Plan or the
          Stock Option Plan, and which result in an increase in the number of outstanding
          shares of Common Stock available for award thereunder. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Rule 416(a) under the Securities Act of 1933, as           amended
(the &#147;Securities Act&#148;), this Registration Statement also           covers an
indeterminate number of additional shares of Common Stock to be           offered or
issued pursuant to terms of the Equity Incentive Plan or the Stock           Option Plan
that provide for a change in the number of securities offered or           issued as a
result of a stock split, stock dividend or similar transaction. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
Proposed Maximum Offering Price Per Share was estimated pursuant to Rule           457(c)
and (h) under the Securities Act, solely for the purpose of calculating           the
registration fee based on the average of the high and low prices of a share           of
Auriga Laboratories, Inc. Common Stock as reported by the OTC Bulletin Board           on
December 29, 2006. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4) </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
Amount of Registration Fee was calculated pursuant to Section 6(b) of the
          Securities Act, which states that the fee shall be &#147;$107 per $1,000,000 of
          the maximum aggregate price at which such securities are proposed to be
          offered.&#148; The Amount of Registration Fee is therefore calculated by
          multiplying the Proposed Maximum Aggregate Offering Price by 0.000107. </FONT></TD>
</TR>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART I </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE<BR>SECTION 10(A) PROSPECTUS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
documents containing the information specified in Part I of Form S-8 will be sent or given
to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents need not
be filed with the Securities and Exchange Commission (&#147;Commission&#148;) either as
part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule 424 of the Securities Act. These documents and the documents incorporated by
reference in this Registration Statement pursuant to Item 3 of Form S-8 (Part II hereof),
taken together, constitute a prospectus that meets the requirements of Section 10(a) of
the Securities Act. </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE<BR>REGISTRATION STATEMENT  </FONT></H1>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 3.</B>  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Incorporation
of Documents by Reference</B>. </FONT></TD>
</TR>
</TABLE>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed with the Commission by Auriga Laboratories, Inc. (the
&#147;Registrant&#148;) are hereby incorporated herein by reference: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Annual Report on Form 10-KSB for the fiscal year ended
          September 30, 2005 (Commission File No. 000-26013), filed with the Commission
on           December&nbsp;27,&nbsp;2005;  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Quarterly Report on Form 10-QSB for the quarterly period
          ended December 31, 2005 (Commission File No. 000-26013), filed with the
          Commission on February&nbsp;10,&nbsp;2006;  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Quarterly Report on Form 10-QSB for the quarterly period
          ended March 31, 2006 (Commission File No. 000-26013), filed with the Commission
          on May 5, 2006;  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Quarterly Report on Form 10-QSB for the quarterly period
          ended June 30, 2006 (Commission File No. 000-26013), filed with the Commission
          on August 10, 2006;  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Quarterly Report on Form 10-QSB for the quarterly period
          ended September 30, 2006 (Commission File No. 000-26013), filed with the
          Commission on November&nbsp;13,&nbsp;2006;  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Current Reports on Form 8-K (Commission File No.           000-26013),
filed with the Commission on October 25, 2005, March 30, 2006, May           5, 2006, May
9, 2006, May&nbsp;19, 2006, June 28, 2006, July 7, 2006, July 12,           2006, July
18, 2006, July 21, 2006, August&nbsp;1,&nbsp;2006, August 8, 2006,           August 22,
2006, September 1, 2006, September 6, 2006, September 7, 2006,           September 12,
2006, September 13, 2006, September 19, 2006,           September&nbsp;19,&nbsp;2006,
October 2, 2006, October 19, 2006, October 23,           2006, October 26, 2006, November
7, 2006, November 8, 2006, November 8, 2006,           November 13, 2006, November 16,
2006, November 16, 2006, December 6, 2006,           December 8, 2006,  December 12,
2006 and December 29, 2006;  </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1 </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Definitive Schedule 14A Proxy Statement (Commission File           No.
000-26013), filed with the Commission on June 6, 2006;  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          All
other reports which the Registrant filed with the Commission pursuant to
          Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the
          &#147;Exchange Act&#148;), since the end of the fiscal year covered by the
          document referred to in item (a) above; and  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
description of the Registrant&#146;s securities contained in the           Registrant&#146;s
Registration Statement on Form 8-A (Commission File No.           000-26013), filed with
the Commission pursuant to Section 12 of the Exchange Act           on May 10, 1999,
including any amendment or report filed for the purpose of           updating such
description.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 and 15(d) of the
Exchange Act after the date of filing of this Registration Statement and prior to the
filing of a post-effective amendment to this Registration Statement which indicates that
all securities offered hereby have been sold or which de-registers all securities then
remaining unsold shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing of such documents. Any statement
contained in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any subsequently filed document
which also is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so
modified or superseded, to constitute a part of this Registration Statement. </FONT></P>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 4.</B>  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Description
of Securities.</B> </FONT></TD>
</TR>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>


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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 5.</B>  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Interests
of Named Experts and Counsel.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 6.</B>  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Indemnification
of Directors and Officers.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant has adopted provisions in its Certificate of Incorporation that eliminate the
personal liability of its directors and officers for monetary damages arising from a
breach of their fiduciary duties in certain circumstances to the fullest extent permitted
by law and authorizes the Registrant to indemnify its directors and officers to the
fullest extent permitted by law. Such limitation of liability does not affect the
availability of equitable remedies such as injunctive relief or rescission. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant&#146;s Bylaws provide that the Registrant shall indemnify its directors and
officers to the fullest extent permitted by the Delaware General Corporation Law
(&#147;DGCL&#148;), including circumstances in which indemnification is otherwise
discretionary under Delaware law. Section 145 of the DGCL provides for the indemnification
of officers, directors and other corporate agents in terms sufficiently broad to indemnify
such persons, under certain circumstances, for certain liabilities (including
reimbursement of expenses incurred) arising under the Securities Act. In addition, the
Registrant has entered into indemnification agreements with its officers and directors
with respect to losses arising out of their capacity as officers or directors, and it is
anticipated that similar agreements may be entered into, from time to time, with its
officers and directors in the future. </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2 </FONT></P>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 7.</B>  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Exemption
from Registration Claimed.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 8.</B>  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Exhibits.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
exhibits filed herewith or incorporated herein by reference are set forth in the attached
Index to Exhibits. </FONT></P>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 9.</B>  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Undertakings.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant hereby undertakes:  </FONT></P>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
file, during any period in which offers or sales are being made, a
               post-effective amendment to this Registration Statement:  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
include any prospectus required by Section 10(a)(3) of the Securities Act;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
reflect in the prospectus any facts or events arising after the effective
               date of the Registration Statement (or the most recent post-effective
amendment                thereof) which, individually or in the aggregate, represent a
fundamental change                in the information set forth in the Registration
Statement; notwithstanding the                foregoing, any increase or decrease in
volume of securities offered (if the                total dollar value of securities
offered would not exceed that which was                registered) and any deviation from
the low or high end of the estimated maximum                offering range may be
reflected in the form of prospectus filed with the                Commission pursuant to
Rule 424(b) of the Securities Act if, in the aggregate,                the changes in
volume and price represent no more than a 20% change in the                maximum
aggregate offering price set forth in the Calculation of Registration                Fee
table in the effective Registration Statement; and  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
include any material information with respect to the plan of distribution not
               previously disclosed in this Registration Statement or any material change
to                such information in the Registration Statement;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
<I>provided,
however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
required to be included in a post-effective amendment by those paragraphs is contained in
periodic reports filed with or furnished to the Commission by the Registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in
this Registration Statement.  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               That,
for the purpose of determining any liability under the Securities Act,
               each such post-effective amendment shall be deemed to be a new
registration                statement relating to the securities offered herein, and the
offering of such                securities at that time shall be deemed to be the initial
bona fide offering                thereof.  </FONT>
</TD>
</TR>
</TABLE>
<BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3 </FONT></P>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               To
remove from registration by means of a post-effective amendment any of the
               securities being registered which remain unsold at the termination of the
               offering.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               That,
for the purpose of determining liability of the Registrant under the
               Securities Act to any purchaser in the initial distribution of the
securities,                the Registrant undertakes that in a primary offering of
securities of the                Registrant pursuant to this Registration Statement,
regardless of the                underwriting method used to sell the securities to the
purchaser, if the                securities are offered or sold to such purchaser by
means of any of the                following communications, the Registrant will be a
seller to the purchaser and                will be considered to offer or sell such
securities to such purchaser:  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               Any
preliminary prospectus or prospectus of the Registrant relating to the
               offering required to be filed pursuant to Rule 424;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               Any
free writing prospectus relating to the offering prepared by or on behalf of
               the Registrant or used or referred to by the Registrant;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               The
portion of any other free writing prospectus relating to the offering
               containing material information about the Registrant or its securities
provided                by or on behalf of the Registrant; and  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               Any
other communication that is an offer in the offering made by the Registrant
               to the purchaser.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant hereby undertakes that, for purposes of determining any liability
          under the Securities Act, each filing of the Registrant&#146;s annual report
          pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
          applicable, each filing of an employee benefit plan&#146;s annual report
          pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference           in this Registration Statement shall be deemed to be a new
registration           statement relating to the securities offered therein, and the
offering of such           securities at that time shall be deemed to be the initial bona
fide offering           thereof.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Insofar
as indemnification for liabilities arising under the Securities Act may           be
permitted to directors, officers and controlling persons of the Registrant
          pursuant to the foregoing provisions or otherwise, the Registrant has been
          advised that in the opinion of the Commission such indemnification is against
          public policy as expressed in the Securities Act, and is, therefore,
          unenforceable. In the event that a claim for indemnification against such
          liabilities (other than the payment by the Registrant of expenses incurred or
          paid by a director, officer or controlling person of the Registrant in the
          successful defense of any action, suit or proceeding) is asserted by such
          director, officer or controlling person in connection with the securities being
          registered, the Registrant will, unless in the opinion of its counsel the
matter           has been settled by controlling precedent, submit to a court of
appropriate           jurisdiction the question of whether such indemnification by it is
against           public policy as expressed in the Securities Act and will be governed
by the           final adjudication of such issue.  </FONT></P>


<BR><BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4 </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 Los Angeles, State of California,
on this 3rd day of January, 2007. </FONT></P>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>AURIGA LABORATORIES, INC.</B></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><BR>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By:&nbsp;&nbsp;<U>/s/ PHILIP S. PESIN</U></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Philip S. Pesin</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</FONT></TD></TR>
</TABLE>



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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES AND POWER
OF ATTORNEY </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&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 dates indicated. Each person
whose signature appears below constitutes and appoints Philip S. Pesin, Chief Executive
Officer, his true and lawful attorney-in-fact with full power of substitution and
re-substitution, for him and in his name, place and stead, in any and all capacities, to
sign any and all amendments (including post-effective amendments) to this Registration
Statement, and any additional Registration Statement to be filed pursuant to Rule 462(b)
under the Securities Act of 1933, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorney-in-fact full power and authority to do and perform each and
every act and thing requisite and necessary to be done in connection therewith, as fully
to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact, or his substitute, may lawfully do or cause to
be done by virtue hereof. </FONT></P>





<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Signature</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Title</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Date</U></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=33% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ PHILIP S. PESIN</U></FONT></TD>
     <TD WIDTH=34% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Executive Officer (Principal Executive</FONT></TD>
     <TD WIDTH=33% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>January 3, 2007</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Philip S. Pesin</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Officer) and Chairman of the Board</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ CHARLES R. BEARCHELL</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Financial Officer</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>January 3, 2007</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Charles R. Bearchell</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Principal Financial Officer)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ BRIAN ALLEMAN</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>January 3, 2007</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Brian Alleman</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ STEVE GLOVER</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>January 3, 2007</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Steve Glover</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ DAYNE WAGONER</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>January 3, 2007</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dayne Wagoner</FONT></TD></TR>
</TABLE>

<BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5 </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INDEX TO EXHIBITS </FONT></H1>


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<TR VALIGN=Bottom>
     <TD WIDTH=10% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit No.</U></FONT></TD>
     <TD WIDTH=90% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Description</U></FONT></TD></TR>
</TABLE>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>          4.1*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Auriga
Laboratories, Inc. 2007 Equity Incentive Plan.</FONT></TD>
</TR>
</TABLE>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>          4.2*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Auriga
Laboratories, Inc. 2007 Stock Option Plan.</FONT></TD>
</TR>
</TABLE>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>          5.1*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Foley &amp; Lardner LLP.</FONT></TD>
</TR>
</TABLE>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         23.1*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Foley &amp; Lardner LLP (included in Exhibit 5.1).</FONT></TD>
</TR>
</TABLE>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         23.2*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Williams &amp; Webster, P.S., Independent Registered Public Accounting Firm.</FONT></TD>
</TR>
</TABLE>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         23.3*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Jaspers &amp; Hall, P.C., Independent Registered Public Accounting Firm.</FONT></TD>
</TR>
</TABLE>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         23.4*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Michael Johnson &amp; Co., LLC, Independent Registered Public Accounting Firm.</FONT></TD>
</TR>
</TABLE>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         24.1*  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power
of Attorney (included on the signature page hereof).</FONT></TD>
</TR>
</TABLE>
<BR>




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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>* Filed herewith. </FONT></P>



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[{"type": "S-8", "sequence": "1", "filename": "cmw2458.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 47605}]
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As filed with the Securities and Exchange Commission on January 3, 2007
Registration No. 333-______
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
AURIGA LABORATORIES,
INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
84-1334687
(State of Incorporation)
(I.R.S. Employer Identification No.)
5555 Triangle Parkway,
Suite 300
Norcross, Georgia 30092
(Address of Principal Executive Offices, including Zip Code)
Auriga Laboratories,
Inc. 2007 Equity Incentive Plan
Auriga Laboratories,
Inc. 2007 Stock Option Plan
(Full Title of
the Plans)
Philip S. Pesin
Chief Executive Officer
5555 Triangle Parkway, Suite 300
Norcross, Georgia 30092
(Name and Address of Agent for Service)
With a copy to:
Richard W. Lasater II,
Esq.
Foley & Lardner LLP
2029 Century Park East, Suite 3500
Los Angeles, California 90067
(310) 277-2223
CALCULATION OF REGISTRATION FEE
Title of
Securities to be
Registered
Amount
to be
Registered (1)(2)
Proposed Maximum
Offering Price
Per Share (3)
Proposed Maximum
Aggregate Offering
Price (3)
Amount of
Registration Fee
(4)
Common Stock, par value
$0.001 per share:
--2007 Equity Incentive Plan
2,000,000 shares
$0.86
$1,720,000
$184.04
--2007 Stock Option Plan
7,000,000 shares
$0.86
$6,020,000
$644.14
Total
9,000,000 shares
--
$7,740,000
$828.18
(1)
This
Registration Statement includes 2,000,000 shares to be registered under the
          Auriga Laboratories, Inc. 2007 Equity Incentive Plan (the "Equity
Incentive           Plan"), and 7,000,000 shares to be registered under the Auriga
          Laboratories, Inc. 2007 Stock Option Plan (the "Stock Option Plan").
          The number of shares of Common Stock is the maximum number of shares issuable
          upon the exercise of options or vesting or granting of other awards, which may
          be granted pursuant to the Equity Incentive Plan and the Stock Option Plan,
          respectively. This Registration Statement also covers such additional number of
          shares of Common Stock as may become issuable as a result of any future
          adjustments in accordance with the terms of the Equity Incentive Plan or the
          Stock Option Plan, and which result in an increase in the number of outstanding
          shares of Common Stock available for award thereunder.
(2)
Pursuant to Rule 416(a) under the Securities Act of 1933, as           amended
(the "Securities Act"), this Registration Statement also           covers an
indeterminate number of additional shares of Common Stock to be           offered or
issued pursuant to terms of the Equity Incentive Plan or the Stock           Option Plan
that provide for a change in the number of securities offered or           issued as a
result of a stock split, stock dividend or similar transaction.
(3)
The
Proposed Maximum Offering Price Per Share was estimated pursuant to Rule           457(c)
and (h) under the Securities Act, solely for the purpose of calculating           the
registration fee based on the average of the high and low prices of a share           of
Auriga Laboratories, Inc. Common Stock as reported by the OTC Bulletin Board           on
December 29, 2006.
(4)
The
Amount of Registration Fee was calculated pursuant to Section 6(b) of the
          Securities Act, which states that the fee shall be "$107 per $1,000,000 of
          the maximum aggregate price at which such securities are proposed to be
          offered." The Amount of Registration Fee is therefore calculated by
          multiplying the Proposed Maximum Aggregate Offering Price by 0.000107.
PART I
INFORMATION REQUIRED
IN THE
SECTION 10(A) PROSPECTUS
The
documents containing the information specified in Part I of Form S-8 will be sent or given
to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents need not
be filed with the Securities and Exchange Commission ("Commission") either as
part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule 424 of the Securities Act. These documents and the documents incorporated by
reference in this Registration Statement pursuant to Item 3 of Form S-8 (Part II hereof),
taken together, constitute a prospectus that meets the requirements of Section 10(a) of
the Securities Act.
PART II
INFORMATION REQUIRED
IN THE
REGISTRATION STATEMENT
Item 3.
Incorporation
of Documents by Reference
.
The
following documents filed with the Commission by Auriga Laboratories, Inc. (the
"Registrant") are hereby incorporated herein by reference:
(a)                 The
Registrant's Annual Report on Form 10-KSB for the fiscal year ended
          September 30, 2005 (Commission File No. 000-26013), filed with the Commission
on           December 27, 2005;
(b)                 The
Registrant's Quarterly Report on Form 10-QSB for the quarterly period
          ended December 31, 2005 (Commission File No. 000-26013), filed with the
          Commission on February 10, 2006;
(c)                 The
Registrant's Quarterly Report on Form 10-QSB for the quarterly period
          ended March 31, 2006 (Commission File No. 000-26013), filed with the Commission
          on May 5, 2006;
(d)                 The
Registrant's Quarterly Report on Form 10-QSB for the quarterly period
          ended June 30, 2006 (Commission File No. 000-26013), filed with the Commission
          on August 10, 2006;
(e)                 The
Registrant's Quarterly Report on Form 10-QSB for the quarterly period
          ended September 30, 2006 (Commission File No. 000-26013), filed with the
          Commission on November 13, 2006;
(f)                 The
Registrant's Current Reports on Form 8-K (Commission File No.           000-26013),
filed with the Commission on October 25, 2005, March 30, 2006, May           5, 2006, May
9, 2006, May 19, 2006, June 28, 2006, July 7, 2006, July 12,           2006, July
18, 2006, July 21, 2006, August 1, 2006, August 8, 2006,           August 22,
2006, September 1, 2006, September 6, 2006, September 7, 2006,           September 12,
2006, September 13, 2006, September 19, 2006,           September 19, 2006,
October 2, 2006, October 19, 2006, October 23,           2006, October 26, 2006, November
7, 2006, November 8, 2006, November 8, 2006,           November 13, 2006, November 16,
2006, November 16, 2006, December 6, 2006,           December 8, 2006,  December 12,
2006 and December 29, 2006;
1
(g)                 The
Registrant's Definitive Schedule 14A Proxy Statement (Commission File           No.
000-26013), filed with the Commission on June 6, 2006;
(h)                 All
other reports which the Registrant filed with the Commission pursuant to
          Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the
          "Exchange Act"), since the end of the fiscal year covered by the
          document referred to in item (a) above; and
(i)                 The
description of the Registrant's securities contained in the           Registrant's
Registration Statement on Form 8-A (Commission File No.           000-26013), filed with
the Commission pursuant to Section 12 of the Exchange Act           on May 10, 1999,
including any amendment or report filed for the purpose of           updating such
description.
All
documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 and 15(d) of the
Exchange Act after the date of filing of this Registration Statement and prior to the
filing of a post-effective amendment to this Registration Statement which indicates that
all securities offered hereby have been sold or which de-registers all securities then
remaining unsold shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing of such documents. Any statement
contained in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any subsequently filed document
which also is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so
modified or superseded, to constitute a part of this Registration Statement.
Item 4.
Description
of Securities.
Not
applicable.
Item 5.
Interests
of Named Experts and Counsel.
Not
applicable.
Item 6.
Indemnification
of Directors and Officers.
The
Registrant has adopted provisions in its Certificate of Incorporation that eliminate the
personal liability of its directors and officers for monetary damages arising from a
breach of their fiduciary duties in certain circumstances to the fullest extent permitted
by law and authorizes the Registrant to indemnify its directors and officers to the
fullest extent permitted by law. Such limitation of liability does not affect the
availability of equitable remedies such as injunctive relief or rescission.
The
Registrant's Bylaws provide that the Registrant shall indemnify its directors and
officers to the fullest extent permitted by the Delaware General Corporation Law
("DGCL"), including circumstances in which indemnification is otherwise
discretionary under Delaware law. Section 145 of the DGCL provides for the indemnification
of officers, directors and other corporate agents in terms sufficiently broad to indemnify
such persons, under certain circumstances, for certain liabilities (including
reimbursement of expenses incurred) arising under the Securities Act. In addition, the
Registrant has entered into indemnification agreements with its officers and directors
with respect to losses arising out of their capacity as officers or directors, and it is
anticipated that similar agreements may be entered into, from time to time, with its
officers and directors in the future.
2
Item 7.
Exemption
from Registration Claimed.
Not
applicable.
Item 8.
Exhibits.
The
exhibits filed herewith or incorporated herein by reference are set forth in the attached
Index to Exhibits.
Item 9.
Undertakings.
(a)                 The
Registrant hereby undertakes:
(1)                      To
file, during any period in which offers or sales are being made, a
               post-effective amendment to this Registration Statement:
(i)                      To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)                      To
reflect in the prospectus any facts or events arising after the effective
               date of the Registration Statement (or the most recent post-effective
amendment                thereof) which, individually or in the aggregate, represent a
fundamental change                in the information set forth in the Registration
Statement; notwithstanding the                foregoing, any increase or decrease in
volume of securities offered (if the                total dollar value of securities
offered would not exceed that which was                registered) and any deviation from
the low or high end of the estimated maximum                offering range may be
reflected in the form of prospectus filed with the                Commission pursuant to
Rule 424(b) of the Securities Act if, in the aggregate,                the changes in
volume and price represent no more than a 20% change in the                maximum
aggregate offering price set forth in the Calculation of Registration                Fee
table in the effective Registration Statement; and
(iii)                      To
include any material information with respect to the plan of distribution not
               previously disclosed in this Registration Statement or any material change
to                such information in the Registration Statement;
provided,
however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
required to be included in a post-effective amendment by those paragraphs is contained in
periodic reports filed with or furnished to the Commission by the Registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in
this Registration Statement.
(2)                      That,
for the purpose of determining any liability under the Securities Act,
               each such post-effective amendment shall be deemed to be a new
registration                statement relating to the securities offered herein, and the
offering of such                securities at that time shall be deemed to be the initial
bona fide offering                thereof.
3
(3)                      To
remove from registration by means of a post-effective amendment any of the
               securities being registered which remain unsold at the termination of the
               offering.
(4)                      That,
for the purpose of determining liability of the Registrant under the
               Securities Act to any purchaser in the initial distribution of the
securities,                the Registrant undertakes that in a primary offering of
securities of the                Registrant pursuant to this Registration Statement,
regardless of the                underwriting method used to sell the securities to the
purchaser, if the                securities are offered or sold to such purchaser by
means of any of the                following communications, the Registrant will be a
seller to the purchaser and                will be considered to offer or sell such
securities to such purchaser:
(i)                      Any
preliminary prospectus or prospectus of the Registrant relating to the
               offering required to be filed pursuant to Rule 424;
(ii)                      Any
free writing prospectus relating to the offering prepared by or on behalf of
               the Registrant or used or referred to by the Registrant;
(ii)                      The
portion of any other free writing prospectus relating to the offering
               containing material information about the Registrant or its securities
provided                by or on behalf of the Registrant; and
(iv)                      Any
other communication that is an offer in the offering made by the Registrant
               to the purchaser.
(b)                 The
Registrant hereby undertakes that, for purposes of determining any liability
          under the Securities Act, each filing of the Registrant's annual report
          pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
          applicable, each filing of an employee benefit plan's annual report
          pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference           in this Registration Statement shall be deemed to be a new
registration           statement relating to the securities offered therein, and the
offering of such           securities at that time shall be deemed to be the initial bona
fide offering           thereof.
(c)                 Insofar
as indemnification for liabilities arising under the Securities Act may           be
permitted to directors, officers and controlling persons of the Registrant
          pursuant to the foregoing provisions or otherwise, the Registrant has been
          advised that in the opinion of the Commission such indemnification is against
          public policy as expressed in the Securities Act, and is, therefore,
          unenforceable. In the event that a claim for indemnification against such
          liabilities (other than the payment by the Registrant of expenses incurred or
          paid by a director, officer or controlling person of the Registrant in the
          successful defense of any action, suit or proceeding) is asserted by such
          director, officer or controlling person in connection with the securities being
          registered, the Registrant will, unless in the opinion of its counsel the
matter           has been settled by controlling precedent, submit to a court of
appropriate           jurisdiction the question of whether such indemnification by it is
against           public policy as expressed in the Securities Act and will be governed
by the           final adjudication of such issue.
4
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 Los Angeles, State of California,
on this 3rd day of January, 2007.
AURIGA LABORATORIES, INC.
By:
/s/ PHILIP S. PESIN
Philip S. Pesin
Chief Executive Officer
SIGNATURES AND POWER
OF ATTORNEY
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 dates indicated. Each person
whose signature appears below constitutes and appoints Philip S. Pesin, Chief Executive
Officer, his true and lawful attorney-in-fact with full power of substitution and
re-substitution, for him and in his name, place and stead, in any and all capacities, to
sign any and all amendments (including post-effective amendments) to this Registration
Statement, and any additional Registration Statement to be filed pursuant to Rule 462(b)
under the Securities Act of 1933, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorney-in-fact full power and authority to do and perform each and
every act and thing requisite and necessary to be done in connection therewith, as fully
to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact, or his substitute, may lawfully do or cause to
be done by virtue hereof.
Signature
Title
Date
/s/ PHILIP S. PESIN
Chief Executive Officer (Principal Executive
January 3, 2007
Philip S. Pesin
Officer) and Chairman of the Board
/s/ CHARLES R. BEARCHELL
Chief Financial Officer
January 3, 2007
Charles R. Bearchell
(Principal Financial Officer)
/s/ BRIAN ALLEMAN
Director
January 3, 2007
Brian Alleman
/s/ STEVE GLOVER
Director
January 3, 2007
Steve Glover
/s/ DAYNE WAGONER
Director
January 3, 2007
Dayne Wagoner
5
INDEX TO EXHIBITS
Exhibit No.
Description
4.1*
Auriga
Laboratories, Inc. 2007 Equity Incentive Plan.
4.2*
Auriga
Laboratories, Inc. 2007 Stock Option Plan.
5.1*
Opinion
of Foley & Lardner LLP.
23.1*
Consent
of Foley & Lardner LLP (included in Exhibit 5.1).
23.2*
Consent
of Williams & Webster, P.S., Independent Registered Public Accounting Firm.
23.3*
Consent
of Jaspers & Hall, P.C., Independent Registered Public Accounting Firm.
23.4*
Consent
of Michael Johnson & Co., LLC, Independent Registered Public Accounting Firm.
24.1*
Power
of Attorney (included on the signature page hereof).
* Filed herewith.