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<BODY
style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 12pt; FONT-FAMILY: Times New Roman">
<P
style="MARGIN-TOP: 4.15pt; MARGIN-BOTTOM: 4.15pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><FONT face=Arial color=#000000><B>U.S. SECURITIES AND EXCHANGE
COMMISSION</B></FONT></P>
<P
style="MARGIN-TOP: 4.15pt; MARGIN-BOTTOM: 4.15pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><U>Washington, D.C. 20549</U></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><FONT size=3>FORM S-8</FONT></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><U>MICRO IMAGING TECHNOLOGY, INC.</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>(Exact name of registrant as specified in charter)</P>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt" borderColor=#ffffff cellSpacing=0 border=1>
  <p TBODY>
  <TR>
    <TD width=471></TD>
    <TD width=400></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: 3pt double; BORDER-TOP: 3pt double; BORDER-LEFT: 3pt double; BORDER-BOTTOM: 3pt double"
    width=463>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><U>California</U></P></TD>
    <TD
    style="BORDER-RIGHT: 3pt double; BORDER-TOP: 3pt double; BORDER-BOTTOM: 3pt double"
    width=396>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><U>33-0056212</U></P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: 3pt double; BORDER-LEFT: 3pt double; BORDER-BOTTOM: 3pt double"
    width=463>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>(State or other jurisdiction of incorporation or
      organization)</P></TD>
    <TD style="BORDER-RIGHT: 3pt double; BORDER-BOTTOM: 3pt double" width=396>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>(I.R.S. Employer Identification No.)</P></TD></TR></p TBODY></TABLE>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt" borderColor=#ffffff cellSpacing=0 border=1>
  <p TBODY>
  <TR>
    <TD width=498></TD>
    <TD width=370></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #ffffff 3pt double; BORDER-TOP: #ffffff 3pt double; BORDER-LEFT: #ffffff 3pt double; BORDER-BOTTOM: #ffffff 3pt double"
    vAlign=bottom width=490>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px; LINE-HEIGHT: 100%"
      align=center><FONT face=Arial>970 Calle Amanacer, Suite F</P>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px; LINE-HEIGHT: 100%"
      align=center><U>San Clemente, California 92673</U></FONT></P></TD>
    <TD
    style="BORDER-RIGHT: #ffffff 3pt double; BORDER-TOP: #ffffff 3pt double; BORDER-LEFT-COLOR: #ffffff; BORDER-BOTTOM: #ffffff 3pt double"
    vAlign=bottom width=366>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>Michael W. Brennan</P>
      <P
      style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>970 Calle Amanacer, Suite F</P>
      <P
      style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>San Clemente, California 92673</P>
      <P
      style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><U>(949) 485-6006</U></P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #ffffff 3pt double; BORDER-LEFT: #ffffff 3pt double; BORDER-TOP-COLOR: #ffffff; BORDER-BOTTOM: #ffffff 3pt double"
    width=490>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>(Address of Registrant's Principal Executive Offices)</P></TD>
    <TD
    style="BORDER-RIGHT: #ffffff 3pt double; BORDER-LEFT-COLOR: #ffffff; BORDER-TOP-COLOR: #ffffff; BORDER-BOTTOM: #ffffff 3pt double"
    width=366>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>(Name, address and telephone number of agent for
    service)</P></TD></TR></p TBODY></TABLE>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><U><B>MICRO IMAGING TECHNOLOGY, INC. 2009 EMPLOYEE BENEFIT
PLAN</B></U></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>(Full title of the plan)</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><U>Copies of all communications to:</U></P>
<P style="MARGIN: 0.65pt; LINE-HEIGHT: 14pt" align=center><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>11300 W. Olympic Blvd., Suite 800</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>Los Angeles, California 90064</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>Facsimile (310) 312-6680</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center>&nbsp;</P>
<HR>

<P style="MARGIN: 0pt" align=center><BR></P>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial"
align=center>&nbsp;</P>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial"
align=center>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B>CALCULATION OF REGISTRATION FEE</B></P>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0 width=962>
  <p TBODY>
  <TR>
    <TD width=104></TD>
    <TD width=210></TD>
    <TD width=217></TD>
    <TD width=195></TD>
    <TD width=183></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    vAlign=bottom width=139>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><FONT face=Arial><B>Title of Securities to be
      registered</B></FONT></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    vAlign=bottom width=206>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>Amount to be registered</B></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    vAlign=bottom width=213>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>Proposed maximum offering price per share</B></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    vAlign=bottom width=191>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>Proposed maximum offering price</B></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    vAlign=bottom width=179>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>Amount of registration fee</B></P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=139>
      <P
    style="MARGIN: 0pt; LINE-HEIGHT: 14.4pt; FONT-FAMILY: Arial">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=206>
      <P
    style="MARGIN: 0pt; LINE-HEIGHT: 14.4pt; FONT-FAMILY: Arial">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=213>
      <P
    style="MARGIN: 0pt; LINE-HEIGHT: 14.4pt; FONT-FAMILY: Arial">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=191>
      <P
    style="MARGIN: 0pt; LINE-HEIGHT: 14.4pt; FONT-FAMILY: Arial">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=179>
      <P
    style="MARGIN: 0pt; LINE-HEIGHT: 14.4pt; FONT-FAMILY: Arial">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=139>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>Common Stock</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=206>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>&nbsp;&nbsp;&nbsp;4,000,000 (1)</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=213>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>$0.10 (2)</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=191>
      <P
      style="MARGIN: 0pt; COLOR: #ff0000; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><FONT color=#000000>$400,000 (2)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=179>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center>$15.72</P></TD></TR></p TBODY></TABLE>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0 width=963>
  <p TBODY>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=137>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><FONT face=Arial><B>TOTAL</B></FONT></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=209>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>4,000,000</B></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=212>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>$0.10</B></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=192>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>$400,000</B></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 3pt double"
    width=179>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>$15.72</B></P></TD></TR></p TBODY></TABLE>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial"><FONT
color=#000000></FONT>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(1)
In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
registration statement also covers an indeterminate amount of interests to be
offered or sold pursuant to the employee benefit plan described herein.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(2)
The proposed maximum offering price per share of Common Stock and the proposed
maximum aggregate offering price are calculated solely for the purpose of
determining the registration fee pursuant to Rule 457(h) under the Securities
Act of 1933. The fee for the shares being registered is based upon the closing
price of the Common Stock on October 17, 2008, which was $0.10 per share, as
reported by NASDAQ.</P>
<P style="MARGIN: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<HR>

<P style="MARGIN: 0pt" align=center><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B>TABLE OF CONTENTS</B></P>
<P style="MARGIN: 0.65pt; LINE-HEIGHT: 14pt" align=center><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; PAGE-BREAK-BEFORE: always; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">PART
I INFORMATION REQUIRED IN SECTION 10(A) PROSPECTUS</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
1. Plan Information</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
2. Registrant Information and Employee Plan Annual Information</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">PART
II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
3. Incorporation of Documents by Reference</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
4. Description of Securities</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
5. Interests of Named Experts and Counsel</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
6. Indemnification of Directors and Officers</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
7. Exemption for Registration Claimed</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
8. Exhibits</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;Item
9. Undertakings</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">SIGNATURES</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">EXHIBIT
4.1</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">EXHIBIT
5.1</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">EXHIBIT
23.1<BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; PAGE-BREAK-BEFORE: always; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">EXHIBIT
23.2</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">EXHIBIT
24.1</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;</P>
<HR>

<P style="MARGIN: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<P style="MARGIN: 0pt" align=center><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><U>INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
1. PLAN INFORMATION</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">See
Item 2 below.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">The
documents containing the information specified in Part I, Items 1 and 2, will be
delivered to each of the participants in accordance with Form S-8 and Rule 428
promulgated under the Securities Act of 1933. The participants shall be provided
a written statement notifying them that upon written or oral request they will
be provided, without charge, (i) the documents incorporated by reference in Item
3 of Part II of the registration statement, and (ii) other documents required to
be delivered pursuant to Rule 428(b). The statement will inform the participants
that these documents are incorporated by reference in the Section 10(a)
prospectus, and shall include the address (giving title or department) and
telephone number to which the request is to be directed.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">A
copy of any document or part hereof incorporated by reference in this
Registration Statement but not delivered with this Prospectus or any document
required to be delivered pursuant to Rule 428(b) under the Securities Act will
be furnished without charge upon written or oral request. Requests should be
addressed to 11300 W. Olympic Blvd., Suite 800 , Los Angeles , California 90064
..</P>
<P
style="PADDING-RIGHT: 0.75pt; MARGIN-TOP: 0.65pt; PADDING-LEFT: 0.75pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<HR>

<P style="MARGIN: 0pt" align=center>&nbsp;</P>
<P style="MARGIN: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><U>PART II</U></B></P>
<P
style="PADDING-RIGHT: 0.75pt; MARGIN-TOP: 0.65pt; PADDING-LEFT: 0.75pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial"
align=center>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><U>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</U></B></P>
<P style="MARGIN: 0.65pt; LINE-HEIGHT: 14pt" align=center><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; PAGE-BREAK-BEFORE: always; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
3. INCORPORATION OF DOCUMENTS BY REFERENCE</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">The
following document(s) filed by the Company under the Securities Exchange Act of
1934 (the "Exchange Act") are incorporated herein by reference:</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="PADDING-RIGHT: 0.75pt; MARGIN-TOP: 0.65pt; PADDING-LEFT: 0.75pt; MARGIN-BOTTOM: 10pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(a)
The Registrant's Annual Report on Form 10-KSB for the year ended October 31,
2007 as filed on February 13, 2008 and the Registrant's Quarterly Reports on
Form 10-Q for the quarters ended January 31, 2008 (filed on March 20, 2008),
April 30, 2008 (filed on June 16, 2008) and July 31, 2008 (filed on September
15, 2008).</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(b)
All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act
since the end of the fiscal year covered by the financial statements contained
in the Form 10-KSB referred to in (a) above.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">In
addition, all documents subsequently filed pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a
post-effective amendment which indicates that all securities offered have been
sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference into this registration statement and to be a
part hereof from the date of filing of such documents.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">Any
statement contained in a document incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained in a subsequently filed document which
is also incorporated by reference herein modified or superseded such
statement.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
4. DESCRIPTION OF SECURITIES</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">Not
applicable.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
5. INTERESTS OF NAMED EXPERTS AND COUNSEL</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">Other
than as set forth below, no named expert or counsel was hired on a contingent
basis, will receive a direct or indirect interest in the small business issuer,
or was a promoter, underwriter, voting trustee, director, officer, or employee
of the Registrant.</P>
<P style="MARGIN: 0.65pt; LINE-HEIGHT: 14pt"><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">Dieterich
&amp; Mazarei has given an opinion on the validity of the securities being
registered hereunder. Principals in this law firm are eligible to receive shares
of the Company's common stock pursuant to this Form S-8 registration
statement.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 10pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">The
Certificate of Incorporation, as amended, limits the liability of its directors
to the fullest extent permitted by the California General Corporation law.
Specifically, the directors will not be personally liable for monetary damages
for breach of fiduciary duty as directors, except for liability (i) for any
breach of the duty of loyalty to us or our shareholders, (ii) for acts or
omissions not in good faith or that involve intentional misconduct or a knowing
violation of law, or (iii) for any transaction from which the director derived
an improper personal benefit.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">The
bylaws of the Company provide for the indemnification of the officers and
directors to the maximum extent permitted by California law.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;</P>
<HR>

<P style="MARGIN: 0pt" align=center>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
7. EXEMPTION FROM REGISTRATION CLAIMED</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">Not
applicable.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
8. EXHIBITS</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">The
Exhibits required by Item 601 of Regulation S-B, and an index thereto, are
attached.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><B><U>ITEM
9. UNDERTAKINGS</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">The
undersigned Company hereby undertakes:</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(1)
To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(i)
To include any prospectus required by Section 10(a) (3) of the Securities Act of
1933;</P>
<P style="MARGIN: 0.65pt; LINE-HEIGHT: 14pt"><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(ii)
To reflect in the prospectus any facts or events arising after the effective
date of the registration statement (or the most recent post-effective amendment
thereof) which individually or in the aggregate, represent a fundamental change
in the information set forth in the registration statement;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(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.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(2)
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.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(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.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(4)
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.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">(5)
Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers, and controlling persons of the
Company pursuant to the foregoing provisions, or otherwise, the Company 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 that the payment by the Company of expenses incurred or
paid by a director, officer, or controlling person of the Company in the
successful defense of any action, suit or proceeding) is asserted by such
director, officer, or controlling person of the Company in the successful
defense of that action suit, or proceeding) is asserted by such director,
officer, or controlling person in connection with the securities being
registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question of whether such indemnification by it is against
public policy as expressed in the Act and will be governed by the final
adjudication of such issue.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P style="MARGIN: 0.65pt"><BR></P>
<HR>

<P style="MARGIN: 0.65pt"><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; PAGE-BREAK-BEFORE: always; FONT-FAMILY: Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><U>SIGNATURES</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">Pursuant
to the requirements of the Securities Act of 1933, as amended, 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 San Clemente, State of California, on October 21,
2008.</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=left>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=left><B>MICRO IMAGING TECHNOLOGY, INC.</B>&nbsp;&nbsp;&nbsp; </P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=left>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=left><U>/s/ Michael W. Brennan</U></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=left>Michael W. Brennan, President &amp; CEO</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<HR>

<P style="MARGIN: 0pt" align=center><BR></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><U>SPECIAL POWER OF ATTORNEY</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">The
undersigned constitute and appoint Michael W. Brennan their true and lawful
attorney-in-fact and agent with full power of substitution, for him and in his
name, place, and stead, in any and all capacities, to sign any and all
amendments, including post-effective amendments, to this Form S-8 Registration
Statement, and to file the same with all exhibits thereto, and all documents in
connection therewith, with the U.S. Securities and Exchange Commission, granting
such attorney-in-fact the full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully and to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that such attorney-in-fact may
lawfully do or cause to be done by virtue hereof.</P>
<P
style="PADDING-RIGHT: 0.75pt; MARGIN-TOP: 0.65pt; PADDING-LEFT: 0.75pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">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:</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0>
  <p TBODY>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    width=337>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><FONT face=Arial><B>Signature</B></FONT></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    width=281>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>Title</B></P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    width=234>
      <P style="MARGIN: 0pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
      align=center><B>Date</B></P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    width=337>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px"><U><I>/s/ Ralph W.
      Emerson</I></U></P>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px">Ralph W. Emerson</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=281>Director</TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=234>October 21, 2008</TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    width=337>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px"><U><I>/s/ Victor A.
      Hollander</I></U></P>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px">Victor A. Hollander</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=281>Director</TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=234>October 21, 2008</TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    width=337>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px"><U><I>/s/ Catherine
      Patterson</I></U></P>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px">Catherine Patterson</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=281>Chief Financial Officer</TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=234>October 21, 2008</TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-LEFT: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    width=337>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px"><U><I>/s/ George
      Farquhar</I></U></P>
      <P style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px">George Farquhar</P></TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=281>Chief Operating Officer</TD>
    <TD
    style="BORDER-RIGHT: #000000 3pt double; BORDER-TOP: #000000 3pt double; BORDER-BOTTOM: #000000 1pt solid"
    align=middle width=234>October 21, 2008</TD></TR></p TBODY></TABLE>
<P style="MARGIN: 0pt; FONT-FAMILY: Arial"><FONT color=#000000></FONT>&nbsp;</P>
<P style="MARGIN: 0pt" align=center><BR></P>
<HR>

<P style="MARGIN: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"
align=center><B><U>EXHIBIT INDEX</U></B></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial"><U>Exhibit
No.</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Description</U></P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
2009 Employee Benefit Plan, dated October 2, 2008 (filed herewith).</P>
<P style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial"><FONT
color=#000000></FONT>&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Opinion Re: Legality (filed herewith).</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">23.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Consent of Accountants (filed herewith).</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">23.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Consent of Counsel (included in Exhibit 5).</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; LINE-HEIGHT: 14pt; FONT-FAMILY: Arial">24.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Special Power of Attorney (see signature page).</P>
<P
style="MARGIN-TOP: 0.65pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>
<P style="MARGIN: 0pt; FONT-FAMILY: Arial">&nbsp;</P>

<P style="MARGIN: 0pt" align=center>&nbsp;</P>
<P style="MARGIN: 0pt; FONT-FAMILY: Arial">&nbsp;</P>
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style="PADDING-RIGHT: 0.75pt; MARGIN-TOP: 0.65pt; PADDING-LEFT: 0.75pt; MARGIN-BOTTOM: 0.65pt; FONT-FAMILY: Arial">&nbsp;</P>

<P style="MARGIN: 0pt" align=center>&nbsp;</P>

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[{"type": "S-8", "sequence": "1", "filename": "mmtcesop2009final.htm", "secsgml_size_bytes": 42690}]
{"company-data": {"conformed-name": "MICRO IMAGING TECHNOLOGY, INC.", "cik": "0000808015", "assigned-sic": "6794", "irs-number": "330056212", "state-of-incorporation": "CA", "fiscal-year-end": "1031"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-154689", "film-number": "081136972"}, "business-address": {"street1": "23456 S POINTE DR", "city": "LAGUNA HILLS", "state": "CA", "zip": "92653-1512", "phone": "9497709347"}, "mail-address": {"street1": "23456 S POINTE DR", "street2": "SUITE A", "city": "LAGUNA HILLS", "state": "CA", "zip": "92653"}, "former-company": [{"former-conformed-name": "ELECTROPURE INC", "date-changed": "19960829"}, {"former-conformed-name": "HOH WATER TECHNOLOGY CORP", "date-changed": "19920703"}]}
U.S. SECURITIES AND EXCHANGE
COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
MICRO IMAGING TECHNOLOGY, INC.
(Exact name of registrant as specified in charter)
California
33-0056212
(State or other jurisdiction of incorporation or
      organization)
(I.R.S. Employer Identification No.)
970 Calle Amanacer, Suite F
San Clemente, California 92673
Michael W. Brennan
970 Calle Amanacer, Suite F
San Clemente, California 92673
(949) 485-6006
(Address of Registrant's Principal Executive Offices)
(Name, address and telephone number of agent for
    service)
MICRO IMAGING TECHNOLOGY, INC. 2009 EMPLOYEE BENEFIT
PLAN
(Full title of the plan)
Copies of all communications to:
11300 W. Olympic Blvd., Suite 800
Los Angeles, California 90064
Facsimile (310) 312-6680
CALCULATION OF REGISTRATION FEE
Title of Securities to be
      registered
Amount to be registered
Proposed maximum offering price per share
Proposed maximum offering price
Amount of registration fee
Common Stock
4,000,000 (1)
$0.10 (2)
$400,000 (2)
$15.72
TOTAL
4,000,000
$0.10
$400,000
$15.72
(1)
In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
registration statement also covers an indeterminate amount of interests to be
offered or sold pursuant to the employee benefit plan described herein.
(2)
The proposed maximum offering price per share of Common Stock and the proposed
maximum aggregate offering price are calculated solely for the purpose of
determining the registration fee pursuant to Rule 457(h) under the Securities
Act of 1933. The fee for the shares being registered is based upon the closing
price of the Common Stock on October 17, 2008, which was $0.10 per share, as
reported by NASDAQ.
TABLE OF CONTENTS
PART
I INFORMATION REQUIRED IN SECTION 10(A) PROSPECTUS
Item
1. Plan Information
Item
2. Registrant Information and Employee Plan Annual Information
PART
II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item
3. Incorporation of Documents by Reference
Item
4. Description of Securities
Item
5. Interests of Named Experts and Counsel
Item
6. Indemnification of Directors and Officers
Item
7. Exemption for Registration Claimed
Item
8. Exhibits
Item
9. Undertakings
SIGNATURES
EXHIBIT
4.1
EXHIBIT
5.1
EXHIBIT
23.1
EXHIBIT
23.2
EXHIBIT
24.1
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
ITEM
1. PLAN INFORMATION
See
Item 2 below.
ITEM
2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION
The
documents containing the information specified in Part I, Items 1 and 2, will be
delivered to each of the participants in accordance with Form S-8 and Rule 428
promulgated under the Securities Act of 1933. The participants shall be provided
a written statement notifying them that upon written or oral request they will
be provided, without charge, (i) the documents incorporated by reference in Item
3 of Part II of the registration statement, and (ii) other documents required to
be delivered pursuant to Rule 428(b). The statement will inform the participants
that these documents are incorporated by reference in the Section 10(a)
prospectus, and shall include the address (giving title or department) and
telephone number to which the request is to be directed.
A
copy of any document or part hereof incorporated by reference in this
Registration Statement but not delivered with this Prospectus or any document
required to be delivered pursuant to Rule 428(b) under the Securities Act will
be furnished without charge upon written or oral request. Requests should be
addressed to 11300 W. Olympic Blvd., Suite 800 , Los Angeles , California 90064
..
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
ITEM
3. INCORPORATION OF DOCUMENTS BY REFERENCE
The
following document(s) filed by the Company under the Securities Exchange Act of
1934 (the "Exchange Act") are incorporated herein by reference:
(a)
The Registrant's Annual Report on Form 10-KSB for the year ended October 31,
2007 as filed on February 13, 2008 and the Registrant's Quarterly Reports on
Form 10-Q for the quarters ended January 31, 2008 (filed on March 20, 2008),
April 30, 2008 (filed on June 16, 2008) and July 31, 2008 (filed on September
15, 2008).
(b)
All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act
since the end of the fiscal year covered by the financial statements contained
in the Form 10-KSB referred to in (a) above.
In
addition, all documents subsequently filed pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a
post-effective amendment which indicates that all securities offered have been
sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference into this registration statement and to be a
part hereof from the date of filing of such documents.
Any
statement contained in a document incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained in a subsequently filed document which
is also incorporated by reference herein modified or superseded such
statement.
ITEM
4. DESCRIPTION OF SECURITIES
Not
applicable.
ITEM
5. INTERESTS OF NAMED EXPERTS AND COUNSEL
Other
than as set forth below, no named expert or counsel was hired on a contingent
basis, will receive a direct or indirect interest in the small business issuer,
or was a promoter, underwriter, voting trustee, director, officer, or employee
of the Registrant.
Dieterich
& Mazarei has given an opinion on the validity of the securities being
registered hereunder. Principals in this law firm are eligible to receive shares
of the Company's common stock pursuant to this Form S-8 registration
statement.
ITEM
6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
The
Certificate of Incorporation, as amended, limits the liability of its directors
to the fullest extent permitted by the California General Corporation law.
Specifically, the directors will not be personally liable for monetary damages
for breach of fiduciary duty as directors, except for liability (i) for any
breach of the duty of loyalty to us or our shareholders, (ii) for acts or
omissions not in good faith or that involve intentional misconduct or a knowing
violation of law, or (iii) for any transaction from which the director derived
an improper personal benefit.
The
bylaws of the Company provide for the indemnification of the officers and
directors to the maximum extent permitted by California law.
ITEM
7. EXEMPTION FROM REGISTRATION CLAIMED
Not
applicable.
ITEM
8. EXHIBITS
The
Exhibits required by Item 601 of Regulation S-B, and an index thereto, are
attached.
ITEM
9. UNDERTAKINGS
The
undersigned Company 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 of
1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective
date of the registration statement (or the most recent post-effective amendment
thereof) which individually or in the aggregate, represent a fundamental change
in the information set forth in the registration statement;
(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.
(2)
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.
(3)
To remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the
offering.
(4)
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.
(5)
Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers, and controlling persons of the
Company pursuant to the foregoing provisions, or otherwise, the Company 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 that the payment by the Company of expenses incurred or
paid by a director, officer, or controlling person of the Company in the
successful defense of any action, suit or proceeding) is asserted by such
director, officer, or controlling person of the Company in the successful
defense of that action suit, or proceeding) is asserted by such director,
officer, or controlling person in connection with the securities being
registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question of whether such indemnification by it is against
public policy as expressed in the Act and will be governed by the final
adjudication of such issue.
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, as amended, 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 San Clemente, State of California, on October 21,
2008.
MICRO IMAGING TECHNOLOGY, INC.
/s/ Michael W. Brennan
Michael W. Brennan, President & CEO
SPECIAL POWER OF ATTORNEY
The
undersigned constitute and appoint Michael W. Brennan their true and lawful
attorney-in-fact and agent with full power of substitution, for him and in his
name, place, and stead, in any and all capacities, to sign any and all
amendments, including post-effective amendments, to this Form S-8 Registration
Statement, and to file the same with all exhibits thereto, and all documents in
connection therewith, with the U.S. Securities and Exchange Commission, granting
such attorney-in-fact the full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully and to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that such attorney-in-fact may
lawfully do or cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, this registration statement
has been signed by the following persons in the capacities and on the date
indicated:
Signature
Title
Date
/s/ Ralph W.
      Emerson
Ralph W. Emerson
Director
October 21, 2008
/s/ Victor A.
      Hollander
Victor A. Hollander
Director
October 21, 2008
/s/ Catherine
      Patterson
Catherine Patterson
Chief Financial Officer
October 21, 2008
/s/ George
      Farquhar
George Farquhar
Chief Operating Officer
October 21, 2008
EXHIBIT INDEX
Exhibit
No.
Description
4.1                                      
2009 Employee Benefit Plan, dated October 2, 2008 (filed herewith).
5.1                                      
Opinion Re: Legality (filed herewith).
23.1                                    
Consent of Accountants (filed herewith).
23.2                                    
Consent of Counsel (included in Exhibit 5).
24.1                                    
Special Power of Attorney (see signature page).