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<p style="text-align: center; margin-top:1; margin-bottom:1">SECURITIES AND EXCHANGE COMMISSION</p>
<p span style="margin-top:1; margin-bottom:1" align="center">
<font size="2" face="Times New Roman">WASHINGTON D.C. 20549</font></p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p>
<p span style="margin-top:1; margin-bottom:1" align="center"><b>
<font size="5" face="Times New Roman">FORM S-8</font></b></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<font size="2" face="Times New Roman">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</font></p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p span>
<p span align="center" style="margin-top: 1; margin-bottom: 1"><b>
<font face="Times New Roman" size="5">LITEWAVE CORP.</font></b></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<i>
<font size="2" face="Times New Roman">(Exact name of registrant as specified in its charter)</font></i></p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p>
<p span style="margin-top:1; margin-bottom:1" align="center">
<b>
<font face="Times New Roman">NEVADA</font></b></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<i>
<font size="2" face="Times New Roman">(State or other jurisdiction of incorporation or organization)</font></i></p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p span>
<p span align="center" style="margin-top: 1; margin-bottom: 1">
<p span style="font-family:Times New Roman; margin-top:1; margin-bottom:1" align="center">
<b>95-4763671</b></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<i>
<font size="2" face="Times New Roman">(I.R.S. Employer Identification No.)</font></i></p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<b>
<font face="Times New Roman">Suite 100, 1220 Eastview Road, North Vancouver, BC
V7J 1L6</font></b></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<i>
<font size="2" face="Times New Roman">(Address of Principal Executive Offices, and Zip Code)</font></i></p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center">&nbsp;</p span>
<p span style="font-size: 9pt; margin-top:1; margin-bottom:1" align="center"><b>
STOCK GRANTS PURSUANT TO RESOLUTIONS OF THE BOARD OF DIRECTORS</b></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<i>
<font size="2" face="Times New Roman">(Full title of plan)</font></i></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<b>
<font face="Times New Roman">(604) 675-7637</font></b></p span>
<p span style="margin-top:1; margin-bottom:1" align="center">
<i>
<font size="2" face="Times New Roman">(Telephone number, including area code of agent for service)</font></i></p span>
<p align="center" style="margin-top: 1; margin-bottom: 1"></p span>
<p span style="font-size: 10pt" align="center"><u><b>CALCULATION OF REGISTRATION FEE&nbsp;&nbsp;
</b></u> </p span><div align="center">
<table width="624px" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" border="2" height="10">
&#160;<tr>
<td width="30%" align="center" valign="middle">
<p span style="font-size: 9pt">Title of Securities to
be Registered</p span>
</td>
<td width="30%" align="center">
<p span style="font-size: 9pt">Amount to be
registered</p span>
</td>
<td width="30%" align="center" valign="middle">
<p span style="font-size: 9pt">Proposed Maximum
Offering Price Per
Share (1)</p span>
</td>
<td width="30%" align="center" valign="middle">
<p span style="font-size: 9pt">Proposed Maximum
Aggregate Offering
Price</p span>
</td>
<td width="30%" align="center" valign="middle">
<p span style="font-size: 9pt">Amount of
Registration Fee</p span>
</td>
</tr>
<tr>
<td width="20%" align="center" height="50">
<font size="2">Common Stock, $.0001 par value (2)</font></td>
<td width="20%" align="center" height="50">
<font face="Times New Roman" size="2">1,500,000</font></td>
<td width="20%" align="center" valign="middle" height="50"><font size="2">
$0.04</font></td>
<td width="20%" align="center" valign="middle" height="50"><font size="2">
$60,000</font></td>
<td width="20%" align="center" style="text-decoration: underline" height="50">
<p span style="text-decoration: none"><font size="2">$7.60</font></p span></td>
</tr>
<tr>
<td width="20%" align="center" height="50">
<p span><font size="2">Totals</font></p span>
</td>
<td width="20%" align="center" height="50">
<p><font face="Times New Roman" size="2">1,500,000</font></p>
</td>
<td width="20%" align="center" valign="middle" height="50"><p span>
<font size="2">$0.04</font></p span>
</td>
<td width="20%" align="center" valign="middle" height="50"><p span>
<font size="2">$60,000</font></p span>
</td>
<td width="20%" align="center" style="text-decoration: underline" height="50"><p span style="font-size: 9pt">
<p span style="text-decoration: none"><font size="2">&nbsp;$7.60</font></p span></p span>
</td>
</tr>
</table>
</div>
<p span align="left"><font size="2">(1) Estimated solely for the purpose of
calculating the registration fee pursuant to Rue 457(C) based on the closing
price as reported on the Over-the-Counter Bulletin Board as of April 22, 2004.</font></p span>
<p span align="left"><font size="2">(2) Represents shares of Common Stock
issued directly to consultants and employees of the Company.&nbsp; Please refer
to the selling shareholders section of this document.</font></p span>
<hr>
<p span align="center"><font size="2">EXPLANATORY NOTE</font></p span>
<p span align="left"><font size="2">LITEWAVE CORP. (&quot;Litewave&quot;) has prepared
this Registration Statement in accordance with the requirements of Form S-8
under the Securities Act of 1933, as amended (the &quot;1933 Act&quot;)</font></p span>
<p span><font size="2">PART I. INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS</font></p span>
<p span><i><b><font size="2">Item 1. Plan Information</font></b></i></p span>
<p span><font size="2">The shares of common stock, $0.001 par value per share,
of LITEWAVE CORP. (&quot;Litewave&quot; or the &quot;Company&quot;) offered hereby (the &quot;Shares&quot;)
will be sold from time to time by the individuals listed under the Selling
Shareholders section of this document (the &quot;Selling Shareholders&quot;).&nbsp; The
Selling Shareholders acquired the shares pursuant to compensatory benefit plans
for consulting and employment services that the Selling Shareholders provided to
Litewave.</font></p span>
<p span><font size="2">The sales may occur in transactions on the NASDAQ
over-the-counter market at prevailing market prices or in negotiated
transactions.&nbsp; Litewave will not receive proceeds from the sale of any of
the Shares.&nbsp; Litewave is paying for the expenses incurred in registering
the Shares.</font></p span>
<p span><font size="2">The Shares are &quot;restricted securities&quot; under the
Securities Act of 1933 (the &quot;1933 Act&quot;) before their sale under this Reoffer
Prospectus.&nbsp; The Reoffer Prospectus has been prepared for the purpose of
registering the Shares under the 1933 Act to allow for future sales by the
Selling Shareholders to the public without restriction.&nbsp; To the knowledge
of the Company, the Selling Shareholders have no arrangement with any brokerage
firm for the sale of the Shares.&nbsp; The Selling Shareholders may be deemed to
be an &quot;underwriter&quot; within the meaning of the 1933 Act.&nbsp; Any commissions
received by a broker or dealer in connection with resales of the Shares may be
deemed to be underwriting commissions or discounts under the 1933 Act.</font></p span>
<p span><font size="2">Litwave's common stock is currently traded on the OTCBB
under the symbol &quot;LTWV&quot;.</font></p span>
<table border="1" cellspacing="1" style="border-collapse: collapse" bordercolor="#111111" width="100%" height="191">
  <tr>
    <td width="29%" align="center" height="15"><font size="2"><b>SELLING
    SHAREHOLDERS</b></font></td>
    <td width="36%" align="center" height="15"><font size="2"><b>NUMBER OF
    SHARES OWNED BEFORE SALE</b></font></td>
    <td width="163%" align="center" height="22"><font size="2"><b>SERVICES
    RENDERED</b></font></td>
  </tr>
  <tr>
    <td width="29%" height="30"><font size="2">Douglas McGown</font></td>
    <td width="36%" height="30" align="center"><font size="2">1,500,000</font></td>
    <td width="163%" align="center" height="21"><font size="2">Drilling services
    rendered to the Company.</font></td>
  </tr>
  <tr>
    <td width="29%" height="19"><font size="2"><b>&nbsp;&nbsp;&nbsp;&nbsp;
    Totals</b></font></td>
    <td width="36%" height="19" align="center"><font size="2"><b>1,500,000</b></font></td>
    <td width="163%" align="center" height="21">&nbsp;</td>
  </tr>
  </table>
<p span align="justify"><font size="2">No other person is authorized to give any information or make any representation not contained or incorporated by
reference in this Prospectus, in connection with the offer contained in this Prospectus, and, if given or made, such other
information or representation must not be relied upon as having been authorized by the Company. Neither the delivery of
this Prospectus nor any sale made hereunder shall, under any circumstances, create any implication that there has been no
change in the affairs of the Company since the date hereof.</font></p span>
<p span align="justify"><font size="2">THESE SECURITIES HAVE NOT BEEN APPROVED OR DISAPPROVED BY THE SECURITIES AND
EXCHANGE COMMISSION NOR HAS THE COMMISSION PASSED UPON THE ACCURACY OR ADEQUACY
OF THIS PROSPECTUS. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.</font></p span>
<p span align="justify"><font size="2">This Prospectus does not constitute an offer to sell or the solicitation of any offer to buy any security other than the
securities covered by this Prospectus, nor does it constitute an offer or solicitation by anyone in any jurisdiction in which
such offer or solicitation is not authorized, or in which the person making such offer or solicitation is not qualified to do
so, or to any person to whom it is unlawful to make such offer or solicitation.</font></p span>
<p span><i><b>
<font size="2">Item 2. Registrant Information and Employee Plan Annual Information.</font></b></i></p span>
<p span align="justify"><font size="2">Litewave will send or give the documents
containing the information specified in Part 1 of Form S-8 to employees or
consultants as specified by the 1933 Act.&nbsp; Litewave does not need to file
these documents with the commission either as part of this Registration
Statement or as prospectuses or prospectus supplements under Rule 424 of the
1933 Act.</font></p span>
<hr>
<p span>&nbsp;</p span>
<p span><font size="2">PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></p span><p span><i><b><font size="2">Item 3. Incorporation of Documents by Reference.</font></b></i></p span>
<p span align="justify"><font size="2">The following documents are hereby
incorporate by reference in this Registration Statement:</font></p span>
<p span align="justify"><font size="2">(a) (i)&nbsp; The Registrant's Current
Report on Form 10-KSB filed with the SEC on August 15, 2004 for the period ending December 31, 2002.</font></p span>
<p span align="justify"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; (ii)&nbsp; The
Registrant's Form 10-SB, as amended, filed November 15, 1999.</font></p span>
<p span align="justify"><font size="2">&nbsp;&nbsp;&nbsp; (iii)&nbsp; All other
reports and documents subsequently filed by the Registrant&nbsp; after the date
of this Registration Statement pursuant to&nbsp; Sections 13(a), 13(c), 14, or
15(d) of the Securities Exchange Act of 1934 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 then remaining unsold, shall be
deemed to be incorporated by reference and to be a part hereof from the date of
the filing of such documents.</font></p span>
<p span><i><b><font size="2">Item 4. Description of Securities.</font></b></i></p span>
<p span><font size="2">Not applicable to the shares of common stock being
registered (see Form 10-SB, as amended, filed November 15, 1999, for
description).</font></p span>
<p span><i><b><font size="2">Item 5. Interests of Named Experts and Counsel.</font></b></i></p span>
<p span><font size="2">Certain legal matters with respect to the Common stock
offered hereby will be passed upon for the Company by Dieterich &amp; Associates.</font></p span> <p span><i><b><font size="2">Item 6. Indemnification of Directors and Officers.</font></b></i></p span>
<p span align="justify"><font size="2">The Corporation Laws of the State of
Nevada and the Company's Bylaws provide for indemnification of the Company's
Directors for expenses actually and necessarily incurred by them in connection
with the defense of any action, suit or proceeding in which they, or any of
them, are made parties, or a party, by reason of having been Director(s) or
Officer(s) of the corporation, or of such other corporation, except, in relation
to matter as to which any such Director or Officer or former Director or Officer
or person shall be adjudged in such action, suit or proceeding to be liable for
negligence or misconduct in the performance of duty.&nbsp; Furthermore, the
personal liability of the Directors is limited as provided in the Company's
Articles of Incorporation.</font></p span>
<p span align="justify"><font size="2">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or
persons controlling the Company pursuant to the foregoing provisions, the Company has been informed that in the
opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the
Securities Act of 1933 and is therefore unenforceable.</font></p span>
<p span><i><b><font size="2">Item 7. Exemption from Registration Claimed.</font></b></i></p span>
<p span><font size="2">The Shares were issued for  services
rendered to the Company.&nbsp; These sales were made in reliance on the exemption from the
registration requirements of the Securities Act of 1933, as amended, contained
in Section 4(2) thereof, covering transactions not involving any public offering
or not involving any &quot;offer&quot; or &quot;sale&quot;.</font></p span> <p span><i><b><font size="2">Item 8. Exhibits.</font></b></i></p span>
<p span><font size="2">The following documents are filed as Exhibits to this Registration Statement:</font></p span>
<p span><font size="2">&nbsp; 3.1 -- Articles of Incorporation of the
Registrant. as amended (incorporated by reference)</font></p span>
<p span><font size="2">&nbsp; 3.2 -- Bylaws of the Registrant (incorporated by
Reference)</font></p span>
<p span><font size="2">&nbsp; 5.1 -- Opinion of Dieterich &amp; Associates, dated
October 17, 2003 as to the validity of the shares being registered.</font></p span>
<p span><font size="2">23.1 -- Consent of Dieterich &amp; Associates (included in
Exhibit 5.1)</font></p span>
<p span><font size="2">23.2 -- Consent of Morgan &amp; Company, independent auditors</font></p span>
<p span><i><b><font size="2">Item 9. Undertakings.</font></b></i></p span>
<p span><font size="2">The undersigned registrant hereby undertakes:</font></p span>
<p span align="justify"><font size="2">(a) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration
statement 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.</font></p span>
<p span align="justify"><font size="2">(b) That, for the purpose of determining any liability under the Securities Act of 1933, 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.</font></p span>
<p span align="justify"><font size="2">(c) 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></p span>
<p span align="justify"><font size="2">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of
1933, each filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of
the Securities Exchange Act of 1934) 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.</font></p span>
<p span align="justify"><font size="2">Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 Securities and Exchange Commission such indemnification is against public policy as
expressed in the 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 Act and will be governed by the final adjudication of
such issue.</font></p span>
<p span align="justify"><font size="2">Pursuant to the requirements of the
Securities Act of 1933, the registrant certifies that it has reasonable grounds
to believe that it meets all of the requirements for filing on Form 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 Vancouver, British
Columbia on
April 26, 2004.</font></p span>
<p span align="justify"><font size="2">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following
persons in the capacities and on the date indicated.</font></p span>
<p span align="center" style="margin-top: 1; margin-bottom: 1"><u><b>
<font size="2">LITEWAVE CORP.</font></b></u></p span>
<p span align="center" style="margin-top: 1; margin-bottom: 1"><b>
<font size="2">&nbsp;(Registrant)</font></b></p span>
<p span align="center" style="margin-top: 1; margin-bottom: 1">&nbsp;</p span>
<p span align="left" style="margin-top: 1; margin-bottom: 1"><font size="2">
Date:&nbsp; <u>April 26, 2004</u></font></p span>
<p span align="center" style="margin-top: 1; margin-bottom: 1">&nbsp;</p span>
<p span align="justify" style="margin-top: 1; margin-bottom: 1"><font size="2">By:&nbsp;
<u>/s/ Ian Lambert</u></font><p span align="justify" style="margin-top: 1; margin-bottom: 1"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Ian Lambert,  President/Director&nbsp;&nbsp;&nbsp;&nbsp; </font>
<p span align="justify" style="margin-top: 1; margin-bottom: 1"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<p style="margin-top: 1; margin-bottom: 1">By: <u>/s/ Harvey Lawson</u></p>
<p style="margin-top: 1; margin-bottom: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Harvey
Lawson, Secretary/CFO/Director</p>
<p style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
</font>
<hr>
<p span style="font-size: 10pt; margin-top:1; margin-bottom:1">Exhibit 5.1</p span>
<p style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
<p span style="font-family: 'Courier New', monospace; margin-top:1; margin-bottom:1">
<p span style="margin-top:1; margin-bottom:1" align="center"><font size="2">DIETERICH &amp; ASSOCIATES LETTERHEAD</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">April 28, 2004</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">Securities and Exchange Commission</font></p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">450 Fifth Street, N.W.</font></p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">Judiciary Plaza</font></p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">Washington, DC 20549</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">&nbsp;&nbsp;&nbsp;RE: LITEWAVE
CORP.</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">Ladies and Gentlemen:</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">This office represents
Litewave Corp., a Nevada corporation (the &quot;Registrant&quot;) in connection with the
Registrant's Registration Statement on Form S-8 under the Securities Act of 1933
(the &quot;Registration Statement&quot;), which relates to the sale of 1,500,000 shares of the Registrant's Common Stock issued to
Douglas McGown for provision of services (the "Shares").</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">In
connection with our representation, we have examined such documents and
undertaken such further inquiry as we consider necessary for rendering the
opinion hereinafter set forth.</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">Based upon the foregoing, it is our opinion that the Registered
Securities, when sold as set forth in the Registration Statement,
will be legally issued, fully paid and non-assessable.</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">We hereby consent
to the inclusion of this opinion in the Registration Statement and to the filing
of this opinion as Exhibit 5.1 to the Registration Statement and with such state
regulatory agencies in such states as may require such filing in connection with
the registration of the Registered Securities for offer and sale in such states.</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Very  truly  yours,</font></p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;/S/
Christopher Dieterich</font></p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Dieterich  &amp;  Associates</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<hr>
<p span style="margin-top:1; margin-bottom:1"><font size="2">Exhibit 23.1</font></p span>
<p style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
<p style="margin-top: 1; margin-bottom: 1"><font size="2">Included within Exhibit 5.1 (Opinion of Counsel)</font></p>
<p style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
<p span style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
<hr>
<p span style="margin-top:1; margin-bottom:1"><font size="2">Exhibit 23.2</font></p span>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p ALIGN="CENTER"><font size="2">CONSENT OF INDEPENDENT AUDITORS</font></p>
<p ALIGN="CENTER"></p>
<p ALIGN="JUSTIFY"></p>
<p ALIGN="JUSTIFY"><font size="2">We consent to the incorporation by reference
in the Registration Statement of Litewave Corp. on Form S-8, pertaining to the
registration of 1,500,000 shares of common stock, par value of $0.001, issued
pursuant to compensatory benefit plans for consulting and employment service, of
our Auditors' Report, dated April 6, 2004, with respect to the financial
statements of Litewave Corp. included in the annual report on Form 10-KSB for
the year ended December 31, 2003 filed with the Securities and Exchange
Commission.</font></p>
<p span style="margin-top:1; margin-bottom:1">&nbsp;</p span>
<p span style="margin-top:1; margin-bottom:1"><font size="2">/s/ Morgan &amp;
Company</font></p span>
<p span style="margin-top: 1; margin-bottom: 1"><font size="2">Morgan &amp; Company</font></p>
<p span style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
<p span style="margin-top: 1; margin-bottom: 1"><font size="2">Chartered
Accountants</font></p>
<p span style="margin-top: 1; margin-bottom: 1"><font size="2">Vancouver, Canada</font></p>
<p span style="margin-top: 1; margin-bottom: 1"><font size="2">April 15, 2004</font></p>
<p span style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
<p span style="margin-top: 1; margin-bottom: 1">&nbsp;</p>
</body>

</html>
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{"company-data": {"conformed-name": "LITEWAVE CORP", "cik": "0001096264", "assigned-sic": "4822", "irs-number": "954763671", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-114948", "film-number": "04760439"}, "business-address": {"street1": "1220 EASTVIEW ROAD, SUITE 100", "street2": "NORTH VANCOUVER BC", "city": "CANADA", "state": "A1", "zip": "V7J 1L6", "phone": "6046757637"}, "mail-address": {"street1": "510 WEST HASTINGS STREET SUITE 1010", "street2": "VANCOUVER BC", "city": "CANADA", "state": "A1", "zip": "V6B 1L8"}}
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
LITEWAVE CORP.
(Exact name of registrant as specified in its charter)
NEVADA
(State or other jurisdiction of incorporation or organization)
95-4763671
(I.R.S. Employer Identification No.)
Suite 100, 1220 Eastview Road, North Vancouver, BC
V7J 1L6
(Address of Principal Executive Offices, and Zip Code)
STOCK GRANTS PURSUANT TO RESOLUTIONS OF THE BOARD OF DIRECTORS
(Full title of plan)
(604) 675-7637
(Telephone number, including area code of agent for service)
CALCULATION OF REGISTRATION FEE
Title of Securities to
be Registered
Amount to be
registered
Proposed Maximum
Offering Price Per
Share (1)
Proposed Maximum
Aggregate Offering
Price
Amount of
Registration Fee
Common Stock, $.0001 par value (2)
1,500,000
$0.04
$60,000
$7.60
Totals
1,500,000
$0.04
$60,000
$7.60
(1) Estimated solely for the purpose of
calculating the registration fee pursuant to Rue 457(C) based on the closing
price as reported on the Over-the-Counter Bulletin Board as of April 22, 2004.
(2) Represents shares of Common Stock
issued directly to consultants and employees of the Company.  Please refer
to the selling shareholders section of this document.
EXPLANATORY NOTE
LITEWAVE CORP. ("Litewave") has prepared
this Registration Statement in accordance with the requirements of Form S-8
under the Securities Act of 1933, as amended (the "1933 Act")
PART I. INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS
Item 1. Plan Information
The shares of common stock, $0.001 par value per share,
of LITEWAVE CORP. ("Litewave" or the "Company") offered hereby (the "Shares")
will be sold from time to time by the individuals listed under the Selling
Shareholders section of this document (the "Selling Shareholders").  The
Selling Shareholders acquired the shares pursuant to compensatory benefit plans
for consulting and employment services that the Selling Shareholders provided to
Litewave.
The sales may occur in transactions on the NASDAQ
over-the-counter market at prevailing market prices or in negotiated
transactions.  Litewave will not receive proceeds from the sale of any of
the Shares.  Litewave is paying for the expenses incurred in registering
the Shares.
The Shares are "restricted securities" under the
Securities Act of 1933 (the "1933 Act") before their sale under this Reoffer
Prospectus.  The Reoffer Prospectus has been prepared for the purpose of
registering the Shares under the 1933 Act to allow for future sales by the
Selling Shareholders to the public without restriction.  To the knowledge
of the Company, the Selling Shareholders have no arrangement with any brokerage
firm for the sale of the Shares.  The Selling Shareholders may be deemed to
be an "underwriter" within the meaning of the 1933 Act.  Any commissions
received by a broker or dealer in connection with resales of the Shares may be
deemed to be underwriting commissions or discounts under the 1933 Act.
Litwave's common stock is currently traded on the OTCBB
under the symbol "LTWV".
SELLING
    SHAREHOLDERS
NUMBER OF
    SHARES OWNED BEFORE SALE
SERVICES
    RENDERED
Douglas McGown
1,500,000
Drilling services
    rendered to the Company.
Totals
1,500,000
No other person is authorized to give any information or make any representation not contained or incorporated by
reference in this Prospectus, in connection with the offer contained in this Prospectus, and, if given or made, such other
information or representation must not be relied upon as having been authorized by the Company. Neither the delivery of
this Prospectus nor any sale made hereunder shall, under any circumstances, create any implication that there has been no
change in the affairs of the Company since the date hereof.
THESE SECURITIES HAVE NOT BEEN APPROVED OR DISAPPROVED BY THE SECURITIES AND
EXCHANGE COMMISSION NOR HAS THE COMMISSION PASSED UPON THE ACCURACY OR ADEQUACY
OF THIS PROSPECTUS. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.
This Prospectus does not constitute an offer to sell or the solicitation of any offer to buy any security other than the
securities covered by this Prospectus, nor does it constitute an offer or solicitation by anyone in any jurisdiction in which
such offer or solicitation is not authorized, or in which the person making such offer or solicitation is not qualified to do
so, or to any person to whom it is unlawful to make such offer or solicitation.
Item 2. Registrant Information and Employee Plan Annual Information.
Litewave will send or give the documents
containing the information specified in Part 1 of Form S-8 to employees or
consultants as specified by the 1933 Act.  Litewave does not need to file
these documents with the commission either as part of this Registration
Statement or as prospectuses or prospectus supplements under Rule 424 of the
1933 Act.
PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents are hereby
incorporate by reference in this Registration Statement:
(a) (i)  The Registrant's Current
Report on Form 10-KSB filed with the SEC on August 15, 2004 for the period ending December 31, 2002.
(ii)  The
Registrant's Form 10-SB, as amended, filed November 15, 1999.
(iii)  All other
reports and documents subsequently filed by the Registrant  after the date
of this Registration Statement pursuant to  Sections 13(a), 13(c), 14, or
15(d) of the Securities Exchange Act of 1934 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 then remaining unsold, shall be
deemed to be incorporated by reference and to be a part hereof from the date of
the filing of such documents.
Item 4. Description of Securities.
Not applicable to the shares of common stock being
registered (see Form 10-SB, as amended, filed November 15, 1999, for
description).
Item 5. Interests of Named Experts and Counsel.
Certain legal matters with respect to the Common stock
offered hereby will be passed upon for the Company by Dieterich & Associates.
Item 6. Indemnification of Directors and Officers.
The Corporation Laws of the State of
Nevada and the Company's Bylaws provide for indemnification of the Company's
Directors for expenses actually and necessarily incurred by them in connection
with the defense of any action, suit or proceeding in which they, or any of
them, are made parties, or a party, by reason of having been Director(s) or
Officer(s) of the corporation, or of such other corporation, except, in relation
to matter as to which any such Director or Officer or former Director or Officer
or person shall be adjudged in such action, suit or proceeding to be liable for
negligence or misconduct in the performance of duty.  Furthermore, the
personal liability of the Directors is limited as provided in the Company's
Articles of Incorporation.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or
persons controlling the Company pursuant to the foregoing provisions, the Company has been informed that in the
opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the
Securities Act of 1933 and is therefore unenforceable.
Item 7. Exemption from Registration Claimed.
The Shares were issued for  services
rendered to the Company.  These sales were made in reliance on the exemption from the
registration requirements of the Securities Act of 1933, as amended, contained
in Section 4(2) thereof, covering transactions not involving any public offering
or not involving any "offer" or "sale".
Item 8. Exhibits.
The following documents are filed as Exhibits to this Registration Statement:
3.1 -- Articles of Incorporation of the
Registrant. as amended (incorporated by reference)
3.2 -- Bylaws of the Registrant (incorporated by
Reference)
5.1 -- Opinion of Dieterich & Associates, dated
October 17, 2003 as to the validity of the shares being registered.
23.1 -- Consent of Dieterich & Associates (included in
Exhibit 5.1)
23.2 -- Consent of Morgan & Company, independent auditors
Item 9. Undertakings.
The undersigned registrant hereby undertakes:
(a) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration
statement 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.
(b) That, for the purpose of determining any liability under the Securities Act of 1933, 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.
(c) 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.
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of
1933, each filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of
the Securities Exchange Act of 1934) 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.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 Securities and Exchange Commission such indemnification is against public policy as
expressed in the 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 Act and will be governed by the final adjudication of
such issue.
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 Vancouver, British
Columbia on
April 26, 2004.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following
persons in the capacities and on the date indicated.
LITEWAVE CORP.
(Registrant)
Date:
April 26, 2004
By:
/s/ Ian Lambert
Ian Lambert,  President/Director
By:
/s/ Harvey Lawson
Harvey
Lawson, Secretary/CFO/Director
Exhibit 5.1
DIETERICH & ASSOCIATES LETTERHEAD
April 28, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549
RE: LITEWAVE
CORP.
Ladies and Gentlemen:
This office represents
Litewave Corp., a Nevada corporation (the "Registrant") in connection with the
Registrant's Registration Statement on Form S-8 under the Securities Act of 1933
(the "Registration Statement"), which relates to the sale of 1,500,000 shares of the Registrant's Common Stock issued to
Douglas McGown for provision of services (the "Shares").
In
connection with our representation, we have examined such documents and
undertaken such further inquiry as we consider necessary for rendering the
opinion hereinafter set forth.
Based upon the foregoing, it is our opinion that the Registered
Securities, when sold as set forth in the Registration Statement,
will be legally issued, fully paid and non-assessable.
We hereby consent
to the inclusion of this opinion in the Registration Statement and to the filing
of this opinion as Exhibit 5.1 to the Registration Statement and with such state
regulatory agencies in such states as may require such filing in connection with
the registration of the Registered Securities for offer and sale in such states.
Very  truly  yours,
/S/
Christopher Dieterich
Dieterich  &  Associates
Exhibit 23.1
Included within Exhibit 5.1 (Opinion of Counsel)
Exhibit 23.2
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference
in the Registration Statement of Litewave Corp. on Form S-8, pertaining to the
registration of 1,500,000 shares of common stock, par value of $0.001, issued
pursuant to compensatory benefit plans for consulting and employment service, of
our Auditors' Report, dated April 6, 2004, with respect to the financial
statements of Litewave Corp. included in the annual report on Form 10-KSB for
the year ended December 31, 2003 filed with the Securities and Exchange
Commission.
/s/ Morgan &
Company
Morgan & Company
Chartered
Accountants
Vancouver, Canada
April 15, 2004