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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>UNITED STATES</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>SECURITIES AND EXCHANGE COMMISSION</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>WASHINGTON, D.C. 20549</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>______________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>FORM S-8</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>______________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>MORGAN BEAUMONT, INC.</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact Name of Registrant as Specified in Its Charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Nevada</font></p> </td>
        <td width="319" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>65-1071956</font></p> </td> </tr>
    <tr >
        <td width="319" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(State or other jurisdiction of incorporation or organization)</font></p> </td>
        <td width="319" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(I.R.S. Employer Identification Number)</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


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        <td width="189" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="18" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="232" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>6015 31<sup>st</sup> Street East</font></p> </td>
        <td width="16" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="80" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="103" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="189" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:1.0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="18" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:1.0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="232" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:1.0pt;margin-bottom:0pt'><font size=2>Bradenton, FL</font></p> </td>
        <td width="16" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:1.0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="80" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>34203</font></p> </td>
        <td width="103" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:1.0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="189" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="18" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="232" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(941) 753-2875</font></p> </td>
        <td width="16" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="80" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Zip Code)</font></p> </td>
        <td width="103" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Address of Principal Executive Offices)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>______________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>2004 Amended Stock Incentive Plan</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Full Title of Plan)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>______________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Laughlin Associates, Inc.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>2533 N. Carson Street</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Carson City, Nevada 89706</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2> (Name and Address of agent for service)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(775) 883-8484</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Telephone number, including area code of agent for service)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>______________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Copies to:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Patrick R. Boyd, P.C.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Boyd &amp; Chang, LLP</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>19900 MacArthur Boulevard</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Suite 660</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Irvine, California 92612</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(949) 851-9800 (Tel)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(949) 851-0159 (Fax)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>______________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><i><b><font size=2>Approximate date of commencement of proposed sale to the public:</font></b></i><font size=2> As soon as practicable after this registration statement becomes effective. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>1</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>______________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>CALCULATION OF REGISTRATION FEE</font></B></p>


<table border="0" cellspacing=0 cellpadding=0 width="630" style='border-collapse:collapse'>
    <tr style='page-break-inside:avoid'>
        <td width="138" valign=top style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><font size=1>&nbsp;</font></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Name of Plan</font></b></p> </td>
        <td width="114" valign=top style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><font size=1>&nbsp;</font></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Title of Securities</font></b></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>to be Registered</font></b></p> </td>
        <td width="97" valign=top style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><font size=1>&nbsp;</font></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Amount to be</font></b></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Registered (1)</font></b></p> </td>
        <td width="96" valign=top style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Proposed Maximum Offering Price Per Security</font></b></p> </td>
        <td width="101" valign=top style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Proposed Maximum </font></b></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Aggregate Offering </font></b></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Price </font></b></p> </td>
        <td width="84" valign=top style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:none; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Amount of Registration</font></b></p>
<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><b><font size=2>Fee</font></b></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="138" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p style='margin-top:0in;margin-right:0in;margin-bottom:.95pt;margin-left: 0in'><font size=2>2004 Amended Stock Incentive Plan</font></p> </td>
        <td width="114" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p style='margin-top:0in;margin-right:0in;margin-bottom:.95pt;margin-left: 0in'><font size=2>Common stock, par value $0.001</font></p> </td>
        <td width="97" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center;text-indent:4.5pt'><font size=2>10,925,716 (2)</font></p> </td>
        <td width="96" valign=top style='border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$0.19 (3)</font></p> </td>
        <td width="101" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$ 2,075,886.04</font></p> </td>
        <td width="84" valign=top style='border-bottom:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$ 222.12</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="138" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p style='margin-top:0in;margin-right:0in;margin-bottom:.95pt;margin-left: 0in'><font size=2>2004 Amended Stock Incentive Plan</font></p> </td>
        <td width="114" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p style='margin-top:0in;margin-right:0in;margin-bottom:.95pt;margin-left: 0in'><font size=2>Common stock, par value $0.001</font></p> </td>
        <td width="97" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center;text-indent:4.5pt'><font size=2>14,074,284 (4)</font></p> </td>
        <td width="96" valign=top style='border-top:none;border-left:none; border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$0.40 (5)</font></p> </td>
        <td width="101" valign=top style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$ 5,629,713.60</font></p> </td>
        <td width="84" valign=top style='border-bottom:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$ 602.38</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="138" valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p style='margin-top:0in;margin-right:0in;margin-bottom:.95pt;margin-left: 0in'><font SIZE=2>TOTAL</font></p> </td>
        <td width="114" valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p style='margin-top:0in;margin-right:0in;margin-bottom:.95pt;margin-left: 0in'><font size=1>&nbsp;</font></p> </td>
        <td width="97" valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>25,000,000</font></p> </td>
        <td width="96" valign=top style='border-top:none;border-left:none; border-bottom:double black 2.25pt;border-right:solid black 1.0pt;padding: 0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=1>&nbsp;</font></p> </td>
        <td width="101" valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$ 7,705,599.64</font></p> </td>
        <td width="84" valign=top style='border-bottom:double black 2.25pt; padding:0in 3.95pt 0in 3.95pt'>
            <p align=center style='margin-top:0in;margin-right:0in;margin-bottom:.95pt; margin-left:0in;text-align:center'><font size=2>$ 824.50</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="38" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(1)</font></p> </td>
        <td width="586" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Pursuant to Rule 416(a), this registration statement shall also cover any additional securities that become issuable under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc. by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of outstanding shares of Registrant's stock.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="38" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>(2)</font></p> </td>
        <td width="586" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Represents the number of options available to be issued under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc.</font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="624" style='border-collapse:collapse'>
    <tr >
        <td width="38" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>(3)</font></p> </td>
        <td width="586" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act of 1933, as amended (the "Securities Act"), on the basis of the average of the high and low prices for common stock of Morgan Beaumont, Inc. as reported on the Over-the-Counter Bulletin Board on August 25, 2006. </font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="624" style='border-collapse:collapse'>
    <tr >
        <td width="38" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>(4)</font></p> </td>
        <td width="586" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Represents the number of shares of common stock issuable upon exercise of outstanding options under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc.</font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="624" style='border-collapse:collapse'>
    <tr >
        <td width="38" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>(5)</font></p> </td>
        <td width="586" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Computed in accordance with Rule 457(h) under the Securities Act, on the basis of the weighted average exercise price of $0.40 per share covering 14,074,284 options outstanding under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc.</font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>2</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'>
<font SIZE=2>INTRODUCTION</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:justify;'><font size=2>This Registration Statement on Form S-8 is filed by Morgan Beaumont, Inc., a Nevada corporation (the "Company," "Corporation" or "Registrant"), for the purpose of registering 25,000,000 shares of our Common Stock, par value $.001 per share (the "Common Stock") for our 2004 Amended Stock Incentive Plan. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:justify;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>PART I </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="624" style='border-collapse:collapse'>
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        <td width="56" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>1.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Plan Information</font></b></u><b><font size=2>.*</font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>Not filed as part of this Registration Statement pursuant to Note to Part 1 of Form S-8. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>*The documents containing the information specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not being filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 and in reliance on Rule 428, of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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    <tr >
        <td width="56" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>2.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Registrant Information and Employee Plan Annual Information</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>Not filed as part of this Registration Statement pursuant to Note to Part 1 of Form S-8. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>Employees participating in the 2004 Amended Stock Incentive Plan (the "Plan") may obtain a copy of the Plan or the documents incorporated by reference in Item 3 of Part II below, at no cost, by writing or telephoning us at: 6015 31<sup>st</sup> Street East, Bradenton, FL 34203, Tel: (941) 753-2875, Attention: Clifford Wildes. These documents are also incorporated by reference in the prospectus. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>PART II </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="56" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>3.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Incorporation of Documents by Reference</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>The following documents, which previously have been filed by us with the Securities and Exchange Commission (the "Commission"), are incorporated herein by reference and made a part hereof: </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.58in; text-indent:-0.25in;text-align:left;'><font size=2>(i)  Our Annual Report filed on Form 10-KSB/A for the fiscal year ended September 30, 2005; </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>3</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.67in; text-indent:-0.33in;text-align:left;'><font size=2>(ii)  Our quarterly reports filed on Forms 10-QSB/A or 10-QSB for the quarters ended December 31, 2005, March 31, 2006 and June 30, 2006;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.67in; text-indent:-0.33in;text-align:left;'><font size=2>&nbsp;</font></p>


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    <tr >
        <td width="32" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="32" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(iii)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>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 Registrant&#146;s Annual Report referred to in (i) above.</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.33in;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="32" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="32" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(iv)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>The description of our Common Stock contained in our Registration Statement on Form SB-2/A dated June 14, 2006, including any amendment or report filed with the Commission for the purpose of updating such description; and</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>All other reports and documents filed by us pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment hereto, which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>For purposes of this Registration Statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded to the extent that a subsequently filed document or a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated herein by reference modifies or supersedes such document or such statement in such document. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="56" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>4.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Description of Securities</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Not applicable. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="624" style='border-collapse:collapse'>
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        <td width="56" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>5.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Interests of Named Experts and Counsel</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Not applicable. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="56" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>6.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Indemnification of Directors and Officers</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Nevada law expressly authorizes a Nevada corporation to indemnify its directors, officers, employees, and agents against liabilities arising out of such persons&#146; conduct as directors, officers, employees, or agents if they acted in good faith, in a manner they reasonably believed to be in or not opposed to the best interests of the company, and, in the case of criminal proceedings, if they had no reasonable cause to believe their conduct was unlawful. Generally, indemnification for such persons is mandatory if such person was successful, on the merits or otherwise, in the defense of any such proceeding, or in the defense of any claim, issue, or matter in the proceeding. In addition, as provided in the articles of incorporation, bylaws, or an agreement, the corporation may pay for or reimburse the reasonable expenses incurred by such a person who is a party to a proceeding in advance of final disposition
if such person furnishes to </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>4</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>the corporation an undertaking to repay such expenses if it is ultimately determined that he did not meet the requirements. In order to provide indemnification, unless ordered by a court, the corporation must determine that the person meets the requirements for indemnification. Such determination must be made by a majority of disinterested directors; by independent legal counsel; or by a majority of the shareholders.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Article VI of our bylaws provides that the corporation shall indemnify its directors, officers, and agents to the full extent permitted by the laws of the State of Nevada.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Insofar as indemnification for liabilities arising under the Securities Act of 1933 (the &#147;Act&#148;) may be permitted to our directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, we have 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.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>In the event that a claim for indemnification against such liabilities (other than the payment by us of expenses incurred or paid by a director, officer or controlling person of our company 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, we will, unless the matter in the opinion of its counsel has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>7.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Exemption from Registration Claimed</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Not applicable. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>8.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Exhibits</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Exhibits included or incorporated by reference herein are set forth in the Exhibit Index, and are filed as part of this Registration Statement on Form S-8.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Item</font></b><font size=2>&nbsp;</font><b><font size=2>9.</font></b></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Undertakings</font></b></u><b><font size=2>. </font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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    <tr >
        <td width="56" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>A.</font></p> </td>
        <td width="568" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>The Registrant hereby undertakes:</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="48" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(1)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="72" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(i) </font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To&nbsp;include a prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the "Securities Act");</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in; text-indent:-0.25in;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="72" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(ii)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>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; or</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>5</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="72" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(iii)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>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> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.75in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.75in;text-align:left;'><font size=2>provided, however, that paragraphs A(1)(i) and A(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Securities and Exchange Commission (the "Commission") by the Registrant pursuant to Section 13 or Section 15 (d) of the Exchange Act that are incorporated by reference in this Registration Statement.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.75in;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="48" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(2)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="48" valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(3)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>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> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font SIZE=2>B.</font><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2>The Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act 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>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>6</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'>
<B><font SIZE=2>SIGNATURES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, there unto duly authorized, in the City of Bradenton, State of Florida, on this 30th day of August, 2006. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table width="600" border="0" cellspacing=0 cellpadding=0 style='border-collapse:collapse'>
    <tr style='height:42.75pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:42.75pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:42.75pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:42.75pt'>
            <p ><b><font size=2>Morgan Beaumont, Inc.</font></b></p></td> </tr>
    <tr style='height:9.0pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:9.0pt'>
            <p style='margin-top:1.0pt'><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:9.0pt'>
            <p style='margin-top:1.0pt;text-align:right'><font size=2>By:</font></p></td>
        <td width="304" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt; height:9.0pt'>
            <p style='text-indent:3.0pt'><i><font size=2>/s/ Clifford Wildes </font></i><i></i></p></td> </tr>
    <tr style='height:6.25pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:6.25pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:6.25pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt;height:6.25pt'>
            <p><font size=1>&nbsp;</font></p></td> </tr>
    <tr style='height:12.6pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p ><font size=2>Clifford Wildes,</font></p></td> </tr>
    <tr style='height:23.4pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:23.4pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:23.4pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:23.4pt'>
            <p ><font size=2>Chief Executive Officer and Treasurer (Principal Executive Officer)</font></p></td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table width="600" border="0" cellspacing=0 cellpadding=0 style='border-collapse:collapse'>
    <tr style='height:12.15pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.15pt'>
            <p style='margin-top:1.0pt'><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.15pt'>
            <p style='margin-top:1.0pt;text-align:right'><font size=2>By:</font><i></i></p></td>
        <td width="304" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt; height:12.15pt'>
            <p style='text-indent:3.0pt'><i><font size=2>/s/ Erik Jensen</font></i><i></i></p></td> </tr>
    <tr style='height:12.6pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt;height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td> </tr>
    <tr style='height:12.6pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p ><font size=2>Erik Jensen,</font></p></td> </tr>
    <tr style='height:36.9pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:36.9pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:36.9pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:36.9pt'>
            <p ><font size=2>Chief Operating Officer and Secretary </font></p></td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table width="600" border="0" cellspacing=0 cellpadding=0 style='border-collapse:collapse'>
    <tr style='height:12.15pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.15pt'>
            <p style='margin-top:1.0pt'><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.15pt'>
            <p style='margin-top:1.0pt;text-align:right'><font size=2>By:</font><i></i></p></td>
        <td width="304" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt; height:12.15pt'>
            <p style='text-indent:3.0pt'><i><font size=2>/s/ Alec Brophy</font></i><i></i></p></td> </tr>
    <tr style='height:12.6pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt;height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td> </tr>
    <tr style='height:12.6pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:12.6pt'>
            <p ><font size=2>Alec Brophy,</font></p></td> </tr>
    <tr style='height:36.9pt'>
        <td width="279" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:36.9pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="40" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:36.9pt'>
            <p><font size=1>&nbsp;</font></p></td>
        <td width="304" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:36.9pt'>
            <p ><font size=2>Chief Financial Officer                      (Principal Financial and Accounting Officer)</font></p></td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>7</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'>
<B><font SIZE=2>SIGNATURES AND POWER OF ATTORNEY </font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>We, the undersigned officers and directors of Morgan Beaumont, Inc., hereby severally constitute and appoint Clifford Wildes and Erik Jensen, and each of them acting singly, our true and lawful attorneys with full power to any of them, and to each of them singly, to sign for us and in our names in the capacities indicated below the Registration Statement on Form S-8 filed herewith and any and all pre-effective and post-effective amendments to said Registration Statement and generally to do all such things in our name and behalf in our capacities as officers and directors to enable Morgan Beaumont, Inc. to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any of them, to said Registration Statement and any and all
amendments thereto. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.34in;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated: </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="645" >
    <tr >
        <td width="287" style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="200" style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="36" style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="287" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Signature</font></b></u></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;</font></p> </td>
        <td width="200" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Title</font></b></u></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td  colspan="2" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><b><font size=2>Date</font></b></u></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:12.0pt'>
        <td width="287" style='padding:0in 5.75pt 0in 5.75pt;height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="3" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:96.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>_______________________________________</font></p>
<p style='margin-left:0pt;text-indent:69.0pt;text-align:left;margin-top:0pt;margin-bottom:.75pt'><b><font size=2>Clifford Wildes</font></b></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Executive Officer and Director (Principal Executive Officer)</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>August 30, 2006</font></p> </td> </tr>
    <tr style='height:12.0pt'>
        <td width="287" style='padding:0in 5.75pt 0in 5.75pt;height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="3" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:96.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>_______________________________________</font></p>
<p style='margin-left:0pt;text-indent:75.0pt;text-align:left;margin-top:0pt;margin-bottom:.75pt'><b><font size=2>Alec Brophy</font></b></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Financial Officer (Principal Financial and Accounting Officer)</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>August 30, 2006</font></p> </td> </tr>
    <tr >
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:96.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>_______________________________________</font></p>
<p style='margin-left:0pt;text-indent:76.5pt;text-align:left;margin-top:0pt;margin-bottom:.75pt'><b><font size=2>Erik Jensen</font></b></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Operating Officer and Secretary </font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>August 30, 2006</font></p> </td> </tr>
    <tr style='height:12.0pt'>
        <td width="287" style='padding:0in 5.75pt 0in 5.75pt;height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="3" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:.75pt'><font size=2>/s/</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:.25pt;text-indent:-.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Director </font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>August 30, 2006</font></p> </td> </tr>
    <tr style='height:28.35pt'>
        <td width="287" style='padding:0in 5.75pt 0in 5.75pt;height:28.35pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>_______________________________________</font></p>
<p style='margin-left:0pt;text-indent:63.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Benjamin J. Bond</font></b></p>
<p style='margin-left:0pt;text-indent:102.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" style='padding:0in 5.75pt 0in 5.75pt;height:28.35pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="200" style='padding:0in 5.75pt 0in 5.75pt;height: 28.35pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="3" style='padding:0in 5.75pt 0in 5.75pt; height:28.35pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:96.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>_______________________________________</font></p>
<p style='margin-left:0pt;text-indent:72.75pt;text-align:left;margin-top:0pt;margin-bottom:.75pt'><b><font size=2>Mark Brewer</font></b></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Director </font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>August 30, 2006</font></p> </td> </tr>
    <tr style='height:12.0pt'>
        <td width="287" style='padding:0in 5.75pt 0in 5.75pt;height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="3" style='padding:0in 5.75pt 0in 5.75pt; height:12.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:96.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>_______________________________________</font></p>
<p style='margin-left:0pt;text-indent:67.5pt;text-align:left;margin-top:0pt;margin-bottom:.75pt'><b><font size=2>Joseph Hudgins</font></b></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>August 30, 2006</font></p> </td> </tr>
    <tr >
        <td width="287" style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="200" style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:45.0pt'>
        <td width="287" valign=top style='padding:0in 5.75pt 0in 5.75pt; height:45.0pt'>
            <p style='margin-left:0pt;text-indent:96.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>_______________________________________</font></p>
<p style='margin-left:0pt;text-indent:46.5pt;text-align:left;margin-top:0pt;margin-bottom:.75pt'><b><font size=2>Virgil "Brother" Sandifer</font></b></p>
<p style='margin-left:0pt;text-indent:102.0pt;text-align:left;margin-top:0pt;margin-bottom:.75pt'><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:45.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;</font></p> </td>
        <td width="200" valign=top style='padding:0in 5.75pt 0in 5.75pt; height:45.0pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p> </td>
        <td width="24" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:45.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt; height:45.0pt'>
            <p style='margin-left:12.0pt;text-indent:-12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>August 30, 2006</font></p> </td> </tr>
    <tr>
        <td width="287" ></td>

        <td width="24" ></td>

        <td width="200" ></td>

        <td width="24" ></td>

        <td width="74" ></td>

        <td width="36" ></td> </tr> </table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>8</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'>
</p>


<table border="0" cellspacing=0 cellpadding=0 width="553" style='border-collapse:collapse'>
    <tr style='height:27.0pt'>
        <td width="65" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:27.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="413" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:27.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>INDEX TO EXHIBITS</font></B></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="75" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:27.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:12.75pt'>
        <td width="65" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="413" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>EXHIBITS INDEX</font></B></p> </td>
        <td width="75" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:12.75pt'>
        <td width="65" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="413" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="75" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:12.75pt'>
        <td width="65" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Exhibit No.</font></b></p> </td>
        <td width="413" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Description of Exhibit</font></b></p> </td>
        <td width="75" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Location</font></b></p> </td> </tr>
    <tr style='height:12.75pt'>
        <td width="65" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:6.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="413" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="75" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:12.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:49.5pt'>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=2>5.1</font></p> </td>
        <td width="413" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:49.5pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Opinion re Legality of Shares </font></p> </td>
        <td width="75" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:49.5pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>1</font></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=2>23.1</font></p> </td>
        <td width="413" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:49.95pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Independent Registered Public Accounting Firm</font></p> </td>
        <td width="75" nowrap valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:49.95pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>2</font></p> </td> </tr></table>

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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>9</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=2>(1)</font></p> </td>
        <td width="392" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:45.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Attached to this report as Exhibit 5.1.</font></p> </td>
        <td width="96" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:45.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=2>(2)</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Attached to this report as Exhibit 23.1.</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>10</font></p>

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{"company-data": {"conformed-name": "MORGAN BEAUMONT, INC.", "cik": "0001120792", "assigned-sic": "6153", "irs-number": "522268239", "state-of-incorporation": "NV", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-137000", "film-number": "061065800"}, "business-address": {"street1": "6015 31ST STREET EAST", "city": "BRADENTON", "state": "FL", "zip": "34203", "phone": "941-753-2875"}, "mail-address": {"street1": "6015 31ST STREET EAST", "city": "BRADENTON", "state": "FL", "zip": "34203"}, "former-company": [{"former-conformed-name": "MORGAN BEAUMONT INC", "date-changed": "20040806"}, {"former-conformed-name": "PAN AMERICAN ENERGY CORP", "date-changed": "20040415"}, {"former-conformed-name": "AUGUST BIOMEDICAL CORP", "date-changed": "20030121"}]}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
______________
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
______________
MORGAN BEAUMONT, INC.
(Exact Name of Registrant as Specified in Its Charter)
Nevada
65-1071956
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification Number)
6015 31
st
Street East
Bradenton, FL
34203
(941) 753-2875
(Zip Code)
(Address of Principal Executive Offices)
______________
2004 Amended Stock Incentive Plan
(Full Title of Plan)
______________
Laughlin Associates, Inc.
2533 N. Carson Street
Carson City, Nevada 89706
(Name and Address of agent for service)
(775) 883-8484
(Telephone number, including area code of agent for service)
______________
Copies to:
Patrick R. Boyd, P.C.
Boyd & Chang, LLP
19900 MacArthur Boulevard
Suite 660
Irvine, California 92612
(949) 851-9800 (Tel)
(949) 851-0159 (Fax)
______________
Approximate date of commencement of proposed sale to the public:
As soon as practicable after this registration statement becomes effective.
1
______________
CALCULATION OF REGISTRATION FEE
Name of Plan
Title of Securities
to be Registered
Amount to be
Registered (1)
Proposed Maximum Offering Price Per Security
Proposed Maximum
Aggregate Offering
Price
Amount of Registration
Fee
2004 Amended Stock Incentive Plan
Common stock, par value $0.001
10,925,716 (2)
$0.19 (3)
$ 2,075,886.04
$ 222.12
2004 Amended Stock Incentive Plan
Common stock, par value $0.001
14,074,284 (4)
$0.40 (5)
$ 5,629,713.60
$ 602.38
TOTAL
25,000,000
$ 7,705,599.64
$ 824.50
(1)
Pursuant to Rule 416(a), this registration statement shall also cover any additional securities that become issuable under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc. by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of outstanding shares of Registrant's stock.
(2)
Represents the number of options available to be issued under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc.
(3)
Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act of 1933, as amended (the "Securities Act"), on the basis of the average of the high and low prices for common stock of Morgan Beaumont, Inc. as reported on the Over-the-Counter Bulletin Board on August 25, 2006.
(4)
Represents the number of shares of common stock issuable upon exercise of outstanding options under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc.
(5)
Computed in accordance with Rule 457(h) under the Securities Act, on the basis of the weighted average exercise price of $0.40 per share covering 14,074,284 options outstanding under the 2004 Amended Stock Incentive Plan of Morgan Beaumont, Inc.
2
INTRODUCTION
This Registration Statement on Form S-8 is filed by Morgan Beaumont, Inc., a Nevada corporation (the "Company," "Corporation" or "Registrant"), for the purpose of registering 25,000,000 shares of our Common Stock, par value $.001 per share (the "Common Stock") for our 2004 Amended Stock Incentive Plan.
PART I
INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS
Item
1.
Plan Information
.*
Not filed as part of this Registration Statement pursuant to Note to Part 1 of Form S-8.
*The documents containing the information specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not being filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 and in reliance on Rule 428, of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
Item
2.
Registrant Information and Employee Plan Annual Information
.
Not filed as part of this Registration Statement pursuant to Note to Part 1 of Form S-8.
Employees participating in the 2004 Amended Stock Incentive Plan (the "Plan") may obtain a copy of the Plan or the documents incorporated by reference in Item 3 of Part II below, at no cost, by writing or telephoning us at: 6015 31
st
Street East, Bradenton, FL 34203, Tel: (941) 753-2875, Attention: Clifford Wildes. These documents are also incorporated by reference in the prospectus.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item
3.
Incorporation of Documents by Reference
.
The following documents, which previously have been filed by us with the Securities and Exchange Commission (the "Commission"), are incorporated herein by reference and made a part hereof:
(i)  Our Annual Report filed on Form 10-KSB/A for the fiscal year ended September 30, 2005;
3
(ii)  Our quarterly reports filed on Forms 10-QSB/A or 10-QSB for the quarters ended December 31, 2005, March 31, 2006 and June 30, 2006;
(iii)
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 Registrant's Annual Report referred to in (i) above.
(iv)
The description of our Common Stock contained in our Registration Statement on Form SB-2/A dated June 14, 2006, including any amendment or report filed with the Commission for the purpose of updating such description; and
All other reports and documents filed by us pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment hereto, which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.
For purposes of this Registration Statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded to the extent that a subsequently filed document or a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated herein by reference modifies or supersedes such document or such statement in such document. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item
4.
Description of Securities
.
Not applicable.
Item
5.
Interests of Named Experts and Counsel
.
Not applicable.
Item
6.
Indemnification of Directors and Officers
.
Nevada law expressly authorizes a Nevada corporation to indemnify its directors, officers, employees, and agents against liabilities arising out of such persons' conduct as directors, officers, employees, or agents if they acted in good faith, in a manner they reasonably believed to be in or not opposed to the best interests of the company, and, in the case of criminal proceedings, if they had no reasonable cause to believe their conduct was unlawful. Generally, indemnification for such persons is mandatory if such person was successful, on the merits or otherwise, in the defense of any such proceeding, or in the defense of any claim, issue, or matter in the proceeding. In addition, as provided in the articles of incorporation, bylaws, or an agreement, the corporation may pay for or reimburse the reasonable expenses incurred by such a person who is a party to a proceeding in advance of final disposition
if such person furnishes to
4
the corporation an undertaking to repay such expenses if it is ultimately determined that he did not meet the requirements. In order to provide indemnification, unless ordered by a court, the corporation must determine that the person meets the requirements for indemnification. Such determination must be made by a majority of disinterested directors; by independent legal counsel; or by a majority of the shareholders.
Article VI of our bylaws provides that the corporation shall indemnify its directors, officers, and agents to the full extent permitted by the laws of the State of Nevada.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 (the "Act") may be permitted to our directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, we have 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 us of expenses incurred or paid by a director, officer or controlling person of our company 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, we will, unless the matter in the opinion of its counsel has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
Item
7.
Exemption from Registration Claimed
.
Not applicable.
Item
8.
Exhibits
.
Exhibits included or incorporated by reference herein are set forth in the Exhibit Index, and are filed as part of this Registration Statement on Form S-8.
Item
9.
Undertakings
.
A.
The Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include a prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the "Securities Act");
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; or
5
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
provided, however, that paragraphs A(1)(i) and A(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Securities and Exchange Commission (the "Commission") by the Registrant pursuant to Section 13 or Section 15 (d) of the Exchange Act that are incorporated by reference in this Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
B.
The Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act 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.
6
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, there unto duly authorized, in the City of Bradenton, State of Florida, on this 30th day of August, 2006.
Morgan Beaumont, Inc.
By:
/s/ Clifford Wildes
Clifford Wildes,
Chief Executive Officer and Treasurer (Principal Executive Officer)
By:
/s/ Erik Jensen
Erik Jensen,
Chief Operating Officer and Secretary
By:
/s/ Alec Brophy
Alec Brophy,
Chief Financial Officer                      (Principal Financial and Accounting Officer)
7
SIGNATURES AND POWER OF ATTORNEY
We, the undersigned officers and directors of Morgan Beaumont, Inc., hereby severally constitute and appoint Clifford Wildes and Erik Jensen, and each of them acting singly, our true and lawful attorneys with full power to any of them, and to each of them singly, to sign for us and in our names in the capacities indicated below the Registration Statement on Form S-8 filed herewith and any and all pre-effective and post-effective amendments to said Registration Statement and generally to do all such things in our name and behalf in our capacities as officers and directors to enable Morgan Beaumont, Inc. to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any of them, to said Registration Statement and any and all
amendments thereto.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:
Signature
Title
Date
/s/
_______________________________________
Clifford Wildes
Chief Executive Officer and Director (Principal Executive Officer)
August 30, 2006
/s/
_______________________________________
Alec Brophy
Chief Financial Officer (Principal Financial and Accounting Officer)
August 30, 2006
/s/
_______________________________________
Erik Jensen
Chief Operating Officer and Secretary
August 30, 2006
/s/
Director
August 30, 2006
_______________________________________
Benjamin J. Bond
/s/
_______________________________________
Mark Brewer
Director
August 30, 2006
/s/
_______________________________________
Joseph Hudgins
Director
August 30, 2006
/s/
_______________________________________
Virgil "Brother" Sandifer
Director
August 30, 2006
8
INDEX TO EXHIBITS
EXHIBITS INDEX
Exhibit No.
Description of Exhibit
Location
5.1
Opinion re Legality of Shares
1
23.1
Consent of Independent Registered Public Accounting Firm
2
9
(1)
Attached to this report as Exhibit 5.1.
(2)
Attached to this report as Exhibit 23.1.
10