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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="center" style="font-size: 10pt"><B>As filed with the
Securities and Exchange Commission on November&nbsp;2, 2005</B></DIV>



<DIV align="right" style="font-size: 10pt"><B>Registration No.&nbsp;333-&#95;&#95;&#95;</B></DIV>



<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>


<DIV align="center">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>



<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></DIV>



<DIV align="center">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>



<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>PEERLESS SYSTEMS CORPORATION</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>95-3732595</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or Other Jurisdiction of
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification Number)</TD>
</TR>
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</TABLE>
</DIV>


<DIV align="center">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>



<DIV align="center" style="font-size: 10pt"><B>2381 Rosecrans Avenue <BR>
El Segundo, California 90245</B><BR>
(Address of Principal Executive Offices including Zip Code)</DIV>


<DIV align="center" style="font-size: 16pt; margin-top: 12pt"><B>PEERLESS
SYSTEMS CORPORATION AMENDED AND RESTATED<br> 2005 INCENTIVE AWARD PLAN</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>(Full Title of the Plan)</B></DIV>


<DIV align="center">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>



<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Howard J. Nellor</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Copy to:</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>President and Chief Executive Officer</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Cary K. Hyden, Esq.</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>PEERLESS SYSTEMS CORPORATION</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Latham &#038; Watkins LLP</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>2381 Rosecrans Avenue</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>650 Town Center Drive, Twentieth Floor</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>El Segundo, California 90245</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Costa Mesa, California 92626</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>(310)&nbsp;536-0908</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>(714)&nbsp;540-1235</B></TD>
</TR>
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</TABLE>
</DIV>


<DIV align="center">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 12pt">(Name, Address, Including Zip Code, and Telephone Number,<BR>
Including Area Code, of Agent for Service)</DIV>


<DIV align="center">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>CALCULATION OF REGISTRATION FEE</B></DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Title of Securities to</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>be Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered(1)(2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share(3)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price(3)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Fee</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common stock, par value $0.001 per share</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">4,262,329</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="center" style="border-top: 2px solid #000000">$7.67</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">32,706,550</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="center" style="border-top: 2px solid #000000">$3,850</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px solid #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>



<DIV style="margin-top: 3pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>Each share of common stock is accompanied by a preferred stock purchase right pursuant to
the Rights Agreement between Peerless Systems Corporation and Norwest Bank Minnesota, N.A.
dated as of October&nbsp;7, 1998.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>The Peerless Systems Corporation Amended and Restated 2005 Incentive Award Plan (the &#147;2005 Plan&#148;) authorizes the
issuance of up to 4,262,329 shares of the Registrant&#146;s common stock, par value $0.001 per
share. Such number consists of (i)&nbsp;3,430,557 shares of common stock which as of October&nbsp;31,
2005, were subject to outstanding awards under the Peerless Systems Corporation Amended and
Restated 1996 Equity Incentive Plan (the &#147;Prior Plan&#148;), plus (ii)&nbsp;278,810 shares of common
stock that remained available for issuance under the Prior Plan and not subject to outstanding
awards as of June&nbsp;30, 2005, the effective date of the 2005 Plan, (iii)&nbsp;plus 52,962 shares of
common stock that were subject to outstanding awards under the Prior Plan as of the effective
date of the 2005 Plan that have been cancelled or expired since that date, plus (iv)&nbsp;an
additional 500,000 shares of common stock. The actual maximum number of shares available for
issuance under the 2005 Plan will be reduced by the number of shares issued upon the exercise
of outstanding awards under the Prior Plan on or after the effective date of the 2005 Plan, so
that the aggregate number of shares issuable under the Prior Plan and the 2005 Plan together
is 500,000 more than the number of shares reserved under the Prior Plan alone as of the
effective date of the 2005 Plan, although the allocation of shares between the two plans may
change as awards under the Prior Plan are cancelled or expire unexercised. In accordance with
Rule 416(a) of the Securities Act of 1933, as amended, this registration statement shall also
cover any additional shares of common stock and related preferred stock purchase rights which
become issuable under the 2005 Plan by reason of any stock dividend, stock split,
recapitalization or similar transaction.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)
and (c)&nbsp;under the Securities Act of 1933, as amended, and represents the weighted average of
(a) $3.67, the per share weighted average exercise price of previously granted options to
purchase up to 80,000 shares of common stock under the 2005 Plan, and (b) $7.75 the average of
the high and low trading prices of our common stock, as reported on the Nasdaq Capital Market
on October&nbsp;28, 2005, as to 4,182,329 shares of common stock available for future grants under
the 2005 Plan.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Proposed issuances to commence as soon after the effective date of the Registration Statement as practicable.</B></DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">INTRODUCTION</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART I</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;3. <U>Incorporation of Documents by Reference</U>.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Experts</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;4. <U>Description of Securities</U>.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;5. <U>Interests of Named Experts and Counsel</U>.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;6. <U>Indemnification of Directors and Officers</U>.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;7. <U>Exemption from Registration Claimed</U>.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;8. <U>Exhibits</U>.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;9. <U>Undertakings</U>.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#011">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#012">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="a14013exv5w1.htm">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a14013exv23w2.htm">EXHIBIT 23.2</A></TD></TR>
<TR><TD colspan="9"><A HREF="a14013exv99w1.htm">EXHIBIT 99.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a14013exv99w2.htm">EXHIBIT 99.2</A></TD></TR>
<TR><TD colspan="9"><A HREF="a14013exv99w3.htm">EXHIBIT 99.3</A></TD></TR>
<TR><TD colspan="9"><A HREF="a14013exv99w4.htm">EXHIBIT 99.4</A></TD></TR>
</TABLE>
</CENTER>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>




<!-- link1 "INTRODUCTION" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INTRODUCTION</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This registration statement on Form S-8 is filed by Peerless Systems Corporation
(referred to herein as &#147;our,&#148; &#147;we&#148; or &#147;us&#148;) relating to 4,262,329 shares of our common
stock, par value $0.001 per share (&#147;Common Stock&#148;), issuable to our eligible employees, directors
and consultants under the 2005 Plan.
</DIV>
<!-- link1 "PART I" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are not filing or including in this Form S-8 the information called for in Part&nbsp;I of Form
S-8 (by incorporation by reference or otherwise) in accordance with the rules and regulations of
the Securities and Exchange Commission (the &#147;Commission&#148;).
</DIV>
<!-- link1 "PART II" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

<!-- link2 "Item&nbsp;3. <U>Incorporation of Documents by Reference</U>." -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. </B><U><B>Incorporation of Documents by Reference</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Commission allows us to incorporate by reference the information we file with it, which
means that we can disclose important information to you by referring to those documents. The
information incorporated by reference is an important part of this registration statement, and
information that we file later with the Commission will automatically update and supersede this
information. We incorporate by reference the following documents we have filed, or may file, with
the Commission:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Annual Report on Form 10-K for the fiscal year
ended January&nbsp;31, 2005, filed with the Commission on May&nbsp;2, 2005;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Quarterly Reports on Form 10-Q for the periods
ended April&nbsp;30, 2005 and July&nbsp;31, 2005, filed with the Commission on June&nbsp;14,
2005 and September&nbsp;14, 2005, respectively;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Current Reports on Form 8-K, filed with the
Commission on March&nbsp;4, 2005, April&nbsp;4, 2005, June&nbsp;15, 2005, July&nbsp;7, 2005, August
4, 2005, August&nbsp;23, 2005 and October&nbsp;20, 2005;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Company&#146;s Common Stock contained in the
Company&#146;s Registration Statement on Form 8-A (Reg. No.&nbsp;000-21287) under Section
12 of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;),
filed with the Commission on August&nbsp;30, 1996, including any amendment or report
filed for the purpose of updating such description; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Company&#146;s Preferred Stock Purchase
Rights contained in the Company&#146;s Registration Statement on Form 8-A (Reg. No.
000-21287) under Section&nbsp;12 of the Exchange Act, filed with the Commission on
October&nbsp;13, 1998, including any amendment or report filed for the purpose of
updating such description.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by us pursuant to Sections&nbsp;13(a), 13(c), 14 or 15(d) of the Exchange Act
after the date of this registration statement and prior to the filing of a post-effective amendment
which indicates that all securities offered hereby have been sold or which deregisters all
securities covered hereby then remaining unsold are incorporated by reference in this registration
statement and are a part hereof from the date of filing of such documents. A Current Report on
Form 8-K furnished to the Commission shall not be incorporated by reference into this registration
statement. Any statement contained in a document incorporated or deemed to be incorporated by
reference in this registration statement shall be deemed to be modified or superseded for purposes
of this registration statement to the extent that a statement contained in this registration
statement, or in any subsequently filed document which also is or is deemed to be incorporated by
reference in this registration statement, 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.
</DIV>

<P align="center" style="font-size: 10pt">2
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link2 "Experts" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Experts</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements of Peerless Systems Corporation appearing in Peerless
Systems Corporation&#146;s Annual Report (Form 10-K) for the year ended January&nbsp;31, 2005 (including
schedule appearing therein), have been audited by Ernst &#038; Young LLP, independent registered public
accounting firm, as set forth in their report thereon, included therein, and incorporated herein by
reference. Such consolidated financial statements and schedule are incorporated herein by reference
in reliance upon such report given on the authority of such firm as experts in accounting and
auditing.
</DIV>
<!-- link2 "Item&nbsp;4. <U>Description of Securities</U>." -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. </B><U><B>Description of Securities</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "Item&nbsp;5. <U>Interests of Named Experts and Counsel</U>." -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. </B><U><B>Interests of Named Experts and Counsel</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "Item&nbsp;6. <U>Indemnification of Directors and Officers</U>." -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. </B><U><B>Indemnification of Directors and Officers</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145(a) of the General Corporation Law of the State of Delaware (the &#147;DGCL&#148;) provides
that a Delaware corporation may indemnify any person who was or is a party or is threatened to be
made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative (other than an action by or in the right of the
corporation) by reason of the fact that such person is or was a director, officer, employee or
agent of another corporation or enterprise, against expenses, judgments, fines and amounts paid in
settlement actually and reasonably incurred by such person in connection with such action, suit or
proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed
to the best interests of the corporation, and, with respect to any criminal action or proceeding,
had no cause to believe his conduct was unlawful.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145(b) of the DGCL provides that a Delaware corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened, pending or completed
action or suit by or in the right of the corporation to procure a judgment in its favor by reason
of the fact that such person acted in any of the capacities set forth above, against expenses
actually and reasonably incurred by such person in connection with the defense or settlement of
such action or suit if he or she acted in good faith and in a manner that he or she reasonably
believed to be in or not opposed to the best interests of the corporation, except that no
indemnification may be made in respect of any claim, issue or matter as to which such person shall
have been adjudged to be liable to the corporation unless and only to the extent that the Court of
Chancery or the court in which such action or suit was brought shall determine that despite the
adjudication of liability, but in view of all the circumstances of the case, such person is fairly
and reasonably entitled to be indemnified for such expenses which the Court of Chancery or such
other court shall deem proper.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the DGCL further provides that to the extent a director or officer of a
corporation has been successful in the defense of any action, suit or proceeding referred to in
subsections (a)&nbsp;and (b)&nbsp;or in the defense of any claim, issue or matter therein, he shall be
indemnified against expenses actually and reasonably incurred by him in connection therewith; that
indemnification provided for by Section&nbsp;145 shall not be deemed exclusive of any other rights to
which the indemnified party may be entitled; and that the corporation may purchase and maintain
insurance on behalf of a director or officer of the corporation against any liability asserted
against such officer or director and incurred by him or her in any such capacity or arising out of
his or her status as such, whether or not the corporation would have the power to indemnify him or
her against such liabilities under Section&nbsp;145.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;102(b)(7) of the DGCL provides that a certificate of incorporation may include a
provision which eliminates or limits the personal liability of a director to the corporation or its
stockholders for monetary damages for breach of fiduciary duty as a director, except for liability
(i)&nbsp;for any breach of the director&#146;s duty of loyalty to the company or its stockholders, (ii)&nbsp;for
acts or omissions not in good faith or which involve intentional misconduct or a knowing violation
of law, (iii)&nbsp;under Section&nbsp;174 of the DGCL, relating to prohibited dividends or distributions or
the repurchase or redemption of stock or (iv)&nbsp;for any transaction from which the director derives
an improper personal benefit. Our Certificate of Incorporation includes such a provision. As a
result of this provision, we and our stockholders may be unable to obtain monetary damages from a
director for breach of his or her duty of care.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Amended and Restated Bylaws provide for indemnification of our directors, officers,
employees and other agents to the fullest extent permitted by law. Insofar as indemnification for
liabilities under the Securities Act may be permitted to directors, officers or controlling persons
of us pursuant to our Certificate of Incorporation,
Amended and Restated Bylaws and the DGCL, we have been informed that in the opinion of the
Commission such indemnification is against public policy as expressed in the Securities Act and is
therefore unenforceable.
</DIV>

<P align="center" style="font-size: 10pt">3
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have entered into indemnity agreements with each of our directors and executive officers.
These indemnity agreements require that we indemnify each director and executive officer for
amounts that he or she is or becomes obligated to pay because of any claim or claims made against
him or her by reason of the fact that he is or was serving as a director or executive officer of
us, by reason of any action (or failure to act) taken by him or her or any action (or failure to
act) on his or her part while acting as a director or executive officer of us, or by reason of the
fact that he is or was serving at our request as a director or officer. Under the DGCL, absent
such an indemnity agreement, indemnification of a director or officer is discretionary rather than
mandatory (except in the case of a proceeding in which a director or officer is successful on the
merits). The indemnity agreements require us to advance the expenses incurred by a director or
executive officer, upon request, provided that the director or executive officer undertakes to
repay the advance to the extent that it is ultimately determined that he or she is not entitled to
be indemnified by us under the provisions of the indemnity agreements, our amended and restated
bylaws, applicable law or otherwise. Absent the indemnity agreements, indemnification that might
be made available to directors and executive officers could be changed by amendments to our
Certificate of Incorporation and Amended and Restated Bylaws.
</DIV>
<!-- link2 "Item&nbsp;7. <U>Exemption from Registration Claimed</U>." -->
<DIV align="left"><A NAME="008"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. </B><U><B>Exemption from Registration Claimed</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "Item&nbsp;8. <U>Exhibits</U>." -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. </B><U><B>Exhibits</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See &#147;Index to Exhibits&#148; on page 7.
</DIV>
<!-- link2 "Item&nbsp;9. <U>Undertakings</U>." -->
<DIV align="left"><A NAME="010"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. </B><U><B>Undertakings</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to this registration statement:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to include any prospectus required by Section&nbsp;10(a)(3) of the
Securities Act;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to reflect in the prospectus any facts or events arising after
the effective date of this 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) if, in the
aggregate, the changes in volume and price represent no more than a 20&nbsp;percent
change in the maximum aggregate offering price set forth in the &#147;Calculation of
Registration Fee&#148; table in the effective registration statement; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to include any material information with respect to the plan
of distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%"><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&nbsp;13 or Section 15(d) of the Exchange Act that are incorporated by reference in the
registration statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&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 therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned 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
</DIV>

<P align="center" style="font-size: 10pt">4
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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 the 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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&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 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.
</DIV>

<P align="center" style="font-size: 10pt">5
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="011"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant, Peerless Systems
Corporation, a Delaware corporation, 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
El Segundo, State of California, on this
2<SUP style="font-size: 85%; vertical-align: text-top">nd</SUP> day of November, 2005.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Peerless Systems Corporation<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="center">                                                     /s/ Howard J. Nellor
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Howard J. Nellor&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below hereby authorizes and appoints Howard J. Nellor and
William R. Neil, or either of them, as attorneys-in-fact and agents with full power of substitution
and resubstitution, to sign on his or her behalf, individually and in the capacities stated below,
and to file any and all amendments, including post-effective amendments, to this Registration
Statement and other documents in connection therewith, with the Commission, granting to said
attorneys-in-fact and agents full power and authority to perform any other act on behalf of the
undersigned required to be done in the premises.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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 as of
November&nbsp;2, 2005.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="32%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="68%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Title</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Howard J. Nellor
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Howard J. Nellor</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">
President, Chief Executive Officer and Director
(Principal Executive Officer)</TD>
</TR>
<TR valign="top" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ William R. Neil
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
William R. Neil</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="Left">
Vice President, Finance, Chief Financial
Officer and Secretary (Principal Financial and
Accounting Officer)</TD>
</TR>
<TR valign="top" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Robert G. Barrett
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert G. Barrett</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director</TD>
</TR>
<TR valign="top" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Louis C. Cole
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Louis C. Cole</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director</TD>
</TR>
<TR valign="top" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="top" style="padding-top: 1em">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Thomas G. Rotherham
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Thomas G. Rotherham</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">6
</DIV>


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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="012"></A></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX TO EXHIBITS</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>EXHIBIT</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Latham &#038; Watkins LLP</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Latham &#038; Watkins LLP (included in Exhibit&nbsp;5.1)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included in the signature page to this Registration Statement)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Peerless Systems Corporation Amended and Restated 2005 Incentive Award Plan</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Stock Option Grant Notice and Stock Option Agreement</TD>
</TR>

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.3&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Non-Employee Director Stock Option Grant Notice and Stock Option
Agreement</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.4&#043;
</DIV></TD>
    <TD>&nbsp;</TD>
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sv8
Table of Contents
As filed with the
Securities and Exchange Commission on November 2, 2005
Registration No. 333-___
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
PEERLESS SYSTEMS CORPORATION
(Exact Name of Registrant as Specified in Its Charter)
Delaware
95-3732595
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification Number)
2381 Rosecrans Avenue
El Segundo, California 90245
(Address of Principal Executive Offices including Zip Code)
PEERLESS
SYSTEMS CORPORATION AMENDED AND RESTATED
2005 INCENTIVE AWARD PLAN
(Full Title of the Plan)
Howard J. Nellor
Copy to:
President and Chief Executive Officer
Cary K. Hyden, Esq.
PEERLESS SYSTEMS CORPORATION
Latham & Watkins LLP
2381 Rosecrans Avenue
650 Town Center Drive, Twentieth Floor
El Segundo, California 90245
Costa Mesa, California 92626
(310) 536-0908
(714) 540-1235
(Name, Address, Including Zip Code, and Telephone Number,
Including Area Code, of Agent for Service)
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Maximum
Amount
Maximum
Aggregate
Amount of
Title of Securities to
to be
Offering Price
Offering
Registration
be Registered
Registered(1)(2)
Per Share(3)
Price(3)
Fee
Common stock, par value $0.001 per share
4,262,329
$7.67
$
32,706,550
$3,850
(1)
Each share of common stock is accompanied by a preferred stock purchase right pursuant to
the Rights Agreement between Peerless Systems Corporation and Norwest Bank Minnesota, N.A.
dated as of October 7, 1998.
(2)
The Peerless Systems Corporation Amended and Restated 2005 Incentive Award Plan (the "2005 Plan") authorizes the
issuance of up to 4,262,329 shares of the Registrant's common stock, par value $0.001 per
share. Such number consists of (i) 3,430,557 shares of common stock which as of October 31,
2005, were subject to outstanding awards under the Peerless Systems Corporation Amended and
Restated 1996 Equity Incentive Plan (the "Prior Plan"), plus (ii) 278,810 shares of common
stock that remained available for issuance under the Prior Plan and not subject to outstanding
awards as of June 30, 2005, the effective date of the 2005 Plan, (iii) plus 52,962 shares of
common stock that were subject to outstanding awards under the Prior Plan as of the effective
date of the 2005 Plan that have been cancelled or expired since that date, plus (iv) an
additional 500,000 shares of common stock. The actual maximum number of shares available for
issuance under the 2005 Plan will be reduced by the number of shares issued upon the exercise
of outstanding awards under the Prior Plan on or after the effective date of the 2005 Plan, so
that the aggregate number of shares issuable under the Prior Plan and the 2005 Plan together
is 500,000 more than the number of shares reserved under the Prior Plan alone as of the
effective date of the 2005 Plan, although the allocation of shares between the two plans may
change as awards under the Prior Plan are cancelled or expire unexercised. In accordance with
Rule 416(a) of the Securities Act of 1933, as amended, this registration statement shall also
cover any additional shares of common stock and related preferred stock purchase rights which
become issuable under the 2005 Plan by reason of any stock dividend, stock split,
recapitalization or similar transaction.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)
and (c) under the Securities Act of 1933, as amended, and represents the weighted average of
(a) $3.67, the per share weighted average exercise price of previously granted options to
purchase up to 80,000 shares of common stock under the 2005 Plan, and (b) $7.75 the average of
the high and low trading prices of our common stock, as reported on the Nasdaq Capital Market
on October 28, 2005, as to 4,182,329 shares of common stock available for future grants under
the 2005 Plan.
Proposed issuances to commence as soon after the effective date of the Registration Statement as practicable.
TABLE OF CONTENTS
INTRODUCTION
PART I
PART II
Item 3.
Incorporation of Documents by Reference
.
Experts
Item 4.
Description of Securities
.
Item 5.
Interests of Named Experts and Counsel
.
Item 6.
Indemnification of Directors and Officers
.
Item 7.
Exemption from Registration Claimed
.
Item 8.
Exhibits
.
Item 9.
Undertakings
.
SIGNATURES
INDEX TO EXHIBITS
EXHIBIT 5.1
EXHIBIT 23.2
EXHIBIT 99.1
EXHIBIT 99.2
EXHIBIT 99.3
EXHIBIT 99.4
Table of Contents
INTRODUCTION
This registration statement on Form S-8 is filed by Peerless Systems Corporation
(referred to herein as "our," "we" or "us") relating to 4,262,329 shares of our common
stock, par value $0.001 per share ("Common Stock"), issuable to our eligible employees, directors
and consultants under the 2005 Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
We are not filing or including in this Form S-8 the information called for in Part I of Form
S-8 (by incorporation by reference or otherwise) in accordance with the rules and regulations of
the Securities and Exchange Commission (the "Commission").
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
.
The Commission allows us to incorporate by reference the information we file with it, which
means that we can disclose important information to you by referring to those documents. The
information incorporated by reference is an important part of this registration statement, and
information that we file later with the Commission will automatically update and supersede this
information. We incorporate by reference the following documents we have filed, or may file, with
the Commission:
1.
The Company's Annual Report on Form 10-K for the fiscal year
ended January 31, 2005, filed with the Commission on May 2, 2005;
2.
The Company's Quarterly Reports on Form 10-Q for the periods
ended April 30, 2005 and July 31, 2005, filed with the Commission on June 14,
2005 and September 14, 2005, respectively;
3.
The Company's Current Reports on Form 8-K, filed with the
Commission on March 4, 2005, April 4, 2005, June 15, 2005, July 7, 2005, August
4, 2005, August 23, 2005 and October 20, 2005;
4.
The description of the Company's Common Stock contained in the
Company's Registration Statement on Form 8-A (Reg. No. 000-21287) under Section
12 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
filed with the Commission on August 30, 1996, including any amendment or report
filed for the purpose of updating such description; and
5.
The description of the Company's Preferred Stock Purchase
Rights contained in the Company's Registration Statement on Form 8-A (Reg. No.
000-21287) under Section 12 of the Exchange Act, filed with the Commission on
October 13, 1998, including any amendment or report filed for the purpose of
updating such description.
All documents filed by us pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act
after the date of this registration statement and prior to the filing of a post-effective amendment
which indicates that all securities offered hereby have been sold or which deregisters all
securities covered hereby then remaining unsold are incorporated by reference in this registration
statement and are a part hereof from the date of filing of such documents. A Current Report on
Form 8-K furnished to the Commission shall not be incorporated by reference into this registration
statement. Any statement contained in a document incorporated or deemed to be incorporated by
reference in this registration statement shall be deemed to be modified or superseded for purposes
of this registration statement to the extent that a statement contained in this registration
statement, or in any subsequently filed document which also is or is deemed to be incorporated by
reference in this registration statement, 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.
2
Table of Contents
Experts
The consolidated financial statements of Peerless Systems Corporation appearing in Peerless
Systems Corporation's Annual Report (Form 10-K) for the year ended January 31, 2005 (including
schedule appearing therein), have been audited by Ernst & Young LLP, independent registered public
accounting firm, as set forth in their report thereon, included therein, and incorporated herein by
reference. Such consolidated financial statements and schedule are incorporated herein by reference
in reliance upon such report given on the authority of such firm as experts in accounting and
auditing.
Item 4.
Description of Securities
.
Not applicable.
Item 5.
Interests of Named Experts and Counsel
.
Not applicable.
Item 6.
Indemnification of Directors and Officers
.
Section 145(a) of the General Corporation Law of the State of Delaware (the "DGCL") provides
that a Delaware corporation may indemnify any person who was or is a party or is threatened to be
made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative (other than an action by or in the right of the
corporation) by reason of the fact that such person is or was a director, officer, employee or
agent of another corporation or enterprise, against expenses, judgments, fines and amounts paid in
settlement actually and reasonably incurred by such person in connection with such action, suit or
proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed
to the best interests of the corporation, and, with respect to any criminal action or proceeding,
had no cause to believe his conduct was unlawful.
Section 145(b) of the DGCL provides that a Delaware corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened, pending or completed
action or suit by or in the right of the corporation to procure a judgment in its favor by reason
of the fact that such person acted in any of the capacities set forth above, against expenses
actually and reasonably incurred by such person in connection with the defense or settlement of
such action or suit if he or she acted in good faith and in a manner that he or she reasonably
believed to be in or not opposed to the best interests of the corporation, except that no
indemnification may be made in respect of any claim, issue or matter as to which such person shall
have been adjudged to be liable to the corporation unless and only to the extent that the Court of
Chancery or the court in which such action or suit was brought shall determine that despite the
adjudication of liability, but in view of all the circumstances of the case, such person is fairly
and reasonably entitled to be indemnified for such expenses which the Court of Chancery or such
other court shall deem proper.
Section 145 of the DGCL further provides that to the extent a director or officer of a
corporation has been successful in the defense of any action, suit or proceeding referred to in
subsections (a) and (b) or in the defense of any claim, issue or matter therein, he shall be
indemnified against expenses actually and reasonably incurred by him in connection therewith; that
indemnification provided for by Section 145 shall not be deemed exclusive of any other rights to
which the indemnified party may be entitled; and that the corporation may purchase and maintain
insurance on behalf of a director or officer of the corporation against any liability asserted
against such officer or director and incurred by him or her in any such capacity or arising out of
his or her status as such, whether or not the corporation would have the power to indemnify him or
her against such liabilities under Section 145.
Section 102(b)(7) of the DGCL provides that a certificate of incorporation may include a
provision which eliminates or limits the personal liability of a director to the corporation or its
stockholders for monetary damages for breach of fiduciary duty as a director, except for liability
(i) for any breach of the director's duty of loyalty to the company or its stockholders, (ii) for
acts or omissions not in good faith or which involve intentional misconduct or a knowing violation
of law, (iii) under Section 174 of the DGCL, relating to prohibited dividends or distributions or
the repurchase or redemption of stock or (iv) for any transaction from which the director derives
an improper personal benefit. Our Certificate of Incorporation includes such a provision. As a
result of this provision, we and our stockholders may be unable to obtain monetary damages from a
director for breach of his or her duty of care.
Our Amended and Restated Bylaws provide for indemnification of our directors, officers,
employees and other agents to the fullest extent permitted by law. Insofar as indemnification for
liabilities under the Securities Act may be permitted to directors, officers or controlling persons
of us pursuant to our Certificate of Incorporation,
Amended and Restated Bylaws and the DGCL, we have been informed that in the opinion of the
Commission such indemnification is against public policy as expressed in the Securities Act and is
therefore unenforceable.
3
Table of Contents
We have entered into indemnity agreements with each of our directors and executive officers.
These indemnity agreements require that we indemnify each director and executive officer for
amounts that he or she is or becomes obligated to pay because of any claim or claims made against
him or her by reason of the fact that he is or was serving as a director or executive officer of
us, by reason of any action (or failure to act) taken by him or her or any action (or failure to
act) on his or her part while acting as a director or executive officer of us, or by reason of the
fact that he is or was serving at our request as a director or officer. Under the DGCL, absent
such an indemnity agreement, indemnification of a director or officer is discretionary rather than
mandatory (except in the case of a proceeding in which a director or officer is successful on the
merits). The indemnity agreements require us to advance the expenses incurred by a director or
executive officer, upon request, provided that the director or executive officer undertakes to
repay the advance to the extent that it is ultimately determined that he or she is not entitled to
be indemnified by us under the provisions of the indemnity agreements, our amended and restated
bylaws, applicable law or otherwise. Absent the indemnity agreements, indemnification that might
be made available to directors and executive officers could be changed by amendments to our
Certificate of Incorporation and Amended and Restated Bylaws.
Item 7.
Exemption from Registration Claimed
.
Not applicable.
Item 8.
Exhibits
.
See "Index to Exhibits" on page 7.
Item 9.
Undertakings
.
(a) The undersigned 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 this 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) if, in the
aggregate, the changes in volume and price represent no more than a 20 percent
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 the 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 the
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 therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
(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.
(b) The undersigned 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
4
Table of Contents
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 the 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 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.
5
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant, Peerless Systems
Corporation, a Delaware corporation, 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
El Segundo, State of California, on this
2
nd
day of November, 2005.
Peerless Systems Corporation
By:
/s/ Howard J. Nellor
Howard J. Nellor
President and Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below hereby authorizes and appoints Howard J. Nellor and
William R. Neil, or either of them, as attorneys-in-fact and agents with full power of substitution
and resubstitution, to sign on his or her behalf, individually and in the capacities stated below,
and to file any and all amendments, including post-effective amendments, to this Registration
Statement and other documents in connection therewith, with the Commission, granting to said
attorneys-in-fact and agents full power and authority to perform any other act on behalf of the
undersigned required to be done in the premises.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities as of
November 2, 2005.
Signature
Title
/s/ Howard J. Nellor
Howard J. Nellor
President, Chief Executive Officer and Director
(Principal Executive Officer)
/s/ William R. Neil
William R. Neil
Vice President, Finance, Chief Financial
Officer and Secretary (Principal Financial and
Accounting Officer)
/s/ Robert G. Barrett
Robert G. Barrett
Director
/s/ Louis C. Cole
Louis C. Cole
Director
/s/ Thomas G. Rotherham
Thomas G. Rotherham
Director
6
Table of Contents
INDEX TO EXHIBITS
EXHIBIT
5.1+
Opinion of Latham & Watkins LLP
23.1+
Consent of Latham & Watkins LLP (included in Exhibit 5.1)
23.2+
Consent of Ernst & Young LLP
24+
Power of Attorney (included in the signature page to this Registration Statement)
99.1+
Peerless Systems Corporation Amended and Restated 2005 Incentive Award Plan
99.2+
Form of Stock Option Grant Notice and Stock Option Agreement
99.3+
Form of Non-Employee Director Stock Option Grant Notice and Stock Option
Agreement
99.4+
Form of Restricted Stock Award Grant Notice and Restricted Stock Award Agreement
+
Filed herewith