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<FONT FACE="CG Times,Times New Roman" SIZE=1><P ALIGN="CENTER">As filed with the Securities and Exchange Commission on September 29, 2000<BR>
File No. 333-________</P>
</FONT><P ALIGN="CENTER"><IMG SRC="css.gif" WIDTH=500 HEIGHT=4><BR>
<FONT FACE="CG Times,Times New Roman">SECURITIES AND EXCHANGE COMMISSION<BR>
</FONT><FONT FACE="CG Times,Times New Roman" SIZE=1>WASHINGTON, D.C. 20549<BR>
<BR>
_______________________<BR>
<BR>
</FONT><B><FONT FACE="CG Times,Times New Roman" SIZE=5>FORM S-8<BR>
REGISTRATION STATEMENT<BR>
</B></FONT><FONT FACE="CG Times,Times New Roman" SIZE=2>UNDER<BR>
THE SECURITIES ACT OF 1933<BR>
<BR>
</FONT><B><FONT FACE="CG Times,Times New Roman" SIZE=1>________________________<BR>
</FONT><FONT FACE="CG Times,Times New Roman" SIZE=5>ABRAMS INDUSTRIES, INC.<BR>
</B></FONT><I><FONT FACE="CG Times,Times New Roman" SIZE=1>(Exact Name of Issuer as Specified in its Charter)</P></I></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=777>
<TR><TD WIDTH="33%" VALIGN="TOP">
<P ALIGN="CENTER"><B><FONT FACE="CG Times,Times New Roman">Georgia<BR>
</B></FONT><I><FONT FACE="CG Times,Times New Roman" SIZE=1>(State or Other Jurisdiction of<BR>
Incorporation or Organization)</I></FONT></TD>
<TD WIDTH="33%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">1540<BR>
</B></FONT><I><FONT FACE="CG Times,Times New Roman" SIZE=1>(Primary Standard Industrial <BR>
Classification Code Number)</I></FONT></TD>
<TD WIDTH="33%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">58-0522129<BR>
</B></FONT><I><FONT FACE="CG Times,Times New Roman" SIZE=1>(I.R.S. Employer<BR>
Identification Number)</I></FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<P ALIGN="CENTER"></P>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=367>
<TR><TD VALIGN="TOP" HEIGHT=111>
<P ALIGN="CENTER"><B><FONT FACE="CG Times (W1),Times New Roman" SIZE=2><BR>
</FONT><FONT FACE="CG Times (W1),Times New Roman">1945 The Exchange<BR>
Suite 300<BR>
Atlanta, Georgia 30339-2029<BR>
(770) 953-0304<BR>
</B></FONT><I><FONT FACE="CG Times (W1),Times New Roman" SIZE=1>(Address, including zip code, and telephone number,<BR>
including area code, of registrant's principal executive offices)</I></FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">Abrams Industries, Inc. 2000 Stock Award Plan<BR>
</B></FONT><I><FONT FACE="CG Times,Times New Roman" SIZE=2>(Full Title of the Plans)<BR>
<BR>
Copies to:</P></I></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=732>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P ALIGN="CENTER"><I><FONT FACE="CG Times,Times New Roman" SIZE=2><BR>
</I></FONT><B><FONT FACE="CG Times (W1),Times New Roman">David A. Stockton, Esq.<BR>
Kilpatrick Stockton LLP<BR>
1100 Peachtree Street, N.E., Suite 2800<BR>
Atlanta, Georgia 30309<BR>
(404) 815-6500</B></FONT></TD>
<TD WIDTH="50%" VALIGN="TOP">
<B><FONT FACE="CG Times (W1),Times New Roman"><P ALIGN="CENTER">Alan R. Abrams<BR>
President and Chief Executive Officer<BR>
1945 The Exchange<BR>
Suite 300<BR>
Atlanta, Georgia 30339-2029<BR>
(770) 953-0304</B></FONT></TD>
</TR>
<TR><TD VALIGN="TOP">
<P>&nbsp;</TD>
<TD VALIGN="TOP">
<I><FONT FACE="CG Times (W1),Times New Roman" SIZE=1><P ALIGN="CENTER">(Name, address, including zip code, and telephone number, including area code, of agent for service)</I></FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">&nbsp;</P>
</FONT><B><FONT FACE="CG Times,Times New Roman" SIZE=2><P ALIGN="CENTER">Calculation of Registration Fee</P></B></FONT>
<TABLE BORDER CELLSPACING=1 WIDTH=715>
<TR><TD WIDTH="21%" VALIGN="TOP">
<P ALIGN="CENTER"><B><FONT FACE="CG Times,Times New Roman" SIZE=1><BR>
Title of Securities<BR>
to be Registered</B></FONT></TD>
<TD WIDTH="19%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman" SIZE=1><P ALIGN="CENTER"><BR>
Amount to<BR>
be Registered</B></FONT></TD>
<TD WIDTH="22%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman" SIZE=1><P ALIGN="CENTER">Proposed Maximum<BR>
Offering Price<BR>
Per Share</B><SUP>(1)</SUP></FONT></TD>
<TD WIDTH="22%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman" SIZE=1><P ALIGN="CENTER">Proposed Maximum<BR>
Aggregate<BR>
Offering Price</B></FONT></TD>
<TD WIDTH="17%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman" SIZE=1><P ALIGN="CENTER"><BR>
<B>Amount of<BR>
Registration Fee</B></FONT></TD>
</TR>
<TR><TD WIDTH="21%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman" SIZE=1><P ALIGN="CENTER">Common Stock</FONT></TD>
<TD WIDTH="19%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman" SIZE=1><P ALIGN="CENTER">1,000,000 shares</FONT></TD>
<TD WIDTH="22%" VALIGN="TOP">
<FONT SIZE=1><P ALIGN="CENTER">$3.625</FONT></TD>
<TD WIDTH="22%" VALIGN="TOP">
<FONT SIZE=1><P ALIGN="CENTER">$3,625,000</FONT></TD>
<TD WIDTH="17%" VALIGN="TOP">
<FONT SIZE=1><P ALIGN="CENTER">$957</FONT></TD>
</TR>
</TABLE>

<OL>

<FONT FACE="CG Times,Times New Roman" SIZE=1><LI>Determined in accordance with Rule 457(c) under the Securities Act of 1933, based on $3.625, the average of the high and low prices on the Nasdaq Stock Market on September 25, 2000.</LI></OL>

</FONT><P>&nbsp;</P>
<P><HR></P>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=678>
<TR><TD WIDTH="13%" VALIGN="TOP">
<P><B><FONT FACE="CG Times,Times New Roman">PART I.</B></FONT></TD>
<TD WIDTH="87%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman"><P>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="87%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P>ITEM 1.</FONT></TD>
<TD WIDTH="87%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P>PLAN INFORMATION*.</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="87%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P>ITEM 2.</FONT></TD>
<TD WIDTH="87%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P>REGISTRATION INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION*.</FONT></TD>
</TR>
</TABLE>

<FONT SIZE=2><P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</FONT>Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities
Act of 1933, as amended, and the Note to Part I of Form S-8.</P>
<FONT FACE="CG Times,Times New Roman"><P>&nbsp;</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=678>
<TR><TD WIDTH="13%" VALIGN="TOP">
<P><B><FONT FACE="CG Times,Times New Roman">PART II.</B></FONT></TD>
<TD WIDTH="87%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman"><P>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="87%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P>ITEM 3.</FONT></TD>
<TD WIDTH="87%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P>INCORPORATION OF DOCUMENTS BY REFERENCE</FONT></TD>
</TR>
</TABLE>

<FONT FACE="CG Times,Times New Roman"><P>&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are incorporated by reference into this Registration Statement and are deemed to be a part hereof from the date of the filing of such documents:</P>
</FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=679>
<TR><TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="7%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">(1)</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">The Company's annual report on Form 10-K, for the fiscal year ended April 30, 2000 (Commission file number 0-10146).</FONT></TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="86%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="7%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">(2)</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act of 1934, as amended (the "Exchange Act"), since April 30, 2000.</FONT></TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="86%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="7%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">(3)</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">The description of the Common Stock contained in the Registrant's registration statement on Form 10, filed under the Exchange Act, including all amendments or reports filed for the purpose of
updating such description.</FONT></TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="86%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="7%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">(4)</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">All other documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Exchange Act prior to the filing of a post-effective amendment which indicates that all
securities offered pursuant to this Registration Statement have been sold or which deregisters all securities that remain unsold.</FONT></TD>
</TR>
</TABLE>

<B><FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">&nbsp;</P>
</B><P>ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DESCRIPTION OF SECURITIES</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.</P>
<P>ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INTERESTS OF NAMED EXPERTS AND COUNSEL</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.</P>
<P>ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INDEMNIFICATION OF DIRECTORS AND OFFICERS</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant's Articles of Incorporation and Bylaws provide that the Registrant may indemnify its officers, directors, employees and agents for any liability or expense
incurred in connection with threatened, pending or completed actions, suits or proceedings to which the officer, director, employee or agent was a party by reason of being an officer, director, employee or agent of the Registrant and provided that he
acted in good faith and reasonably believed, in the case of conduct in his official capacity, that such conduct was in the best interest of the Registrant, and in all other cases, that such conduct was at least not opposed to the best interests of the
Registrant, and in the case of any criminal proceeding, that he had no reasonable cause to believe his conduct was unlawful. The Registrant's Bylaws allow for the advancement of expenses for the defense of such claims or actions. The Registrant's Bylaws
obligate the Registrant, under certain circumstances, to advance expenses to its directors, officers, agents and employees in defending an action, suit or proceeding for which indemnification may be sought. Such indemnification may be available for
liabilities arising in connection with this Offering. Insofar as indemnification for liabilities under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant
has been informed that, in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.</P>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EXEMPTION FROM REGISTRATION CLAIMED</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.</P>
<P>ITEM 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EXHIBITS</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The exhibits included as part of this Registration Statement are as follows:</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=577>
<TR><TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER"><U><FONT FACE="CG Times,Times New Roman">Exhibit Number</U></FONT></TD>
<TD WIDTH="74%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Description</U></FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="74%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">4</FONT></TD>
<TD WIDTH="74%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Abrams Industries, Inc. 2000 Stock Award Plan</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="74%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">5</FONT></TD>
<TD WIDTH="74%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="74%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">23.1</FONT></TD>
<TD WIDTH="74%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Consent of KPMG LLP</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="74%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">23.2</FONT></TD>
<TD WIDTH="74%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Consent of PricewaterhouseCoopers LLP</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="74%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
</TABLE>

<FONT FACE="CG Times,Times New Roman"><P>ITEM 9. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UNDERTAKINGS</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes: (1) to file,
during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement, to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or
any material change to such information in the Registration Statement; (2) that, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; (3) to remove from registration by means of a post-effective amendment any of the securities being registered which
remain unsold at the termination of the offering.</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that, for purposes
of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section&nbsp;13(a) or Section&nbsp;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.</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final
adjudication of such issue.</P>
</FONT><P><HR></P>
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">&nbsp;</P>
<B><P ALIGN="CENTER">SIGNATURES</P>
</B><P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on
Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Atlanta, State of Georgia, on September 29, 2000.</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=744>
<TR><TD WIDTH="48%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="52%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">ABRAMS INDUSTRIES, INC.</B></FONT></TD>
</TR>
<TR><TD WIDTH="48%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="52%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="48%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="52%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">By:&nbsp;&nbsp;<U>/s/ Alan R. Abrams&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
</TR>
<TR><TD WIDTH="48%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="52%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alan R. Abrams</FONT></TD>
</TR>
<TR><TD WIDTH="48%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="52%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</FONT></TD>
</TR>
</TABLE>

<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">&nbsp;</P>
<B><P ALIGN="CENTER">POWER OF ATTORNEY</P>
</B><P ALIGN="JUSTIFY"><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Alan R. Abrams as attorneys-in-fact, having the power of substitution, for them in any and
all capacities, to sign any amendments to this Registration Statement on Form S-8 and to file the same, with exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorneys-in-fact, or their substitute or substitutes, may do or cause to be done by virtue hereof.</P>
<P ALIGN="JUSTIFY"><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities indicated on September 29, 2000.</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=624>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ Alan R. Abrams&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
</U>ALAN R. ABRAMS</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Co-Chairman of the Board of Directors and Chief Executive Officer </TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ J. Andrew Abrams&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
J. ANDREW ABRAMS</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Co-Chairman of the Board of Directors</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ David L. Abrams&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
DAVID L. ABRAMS</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ Edward M. Abrams&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
EDWARD M. ABRAMS</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ Paula Lawton Bevington&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
PAULA LAWTON BEVINGTON</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<U><P><BR>
&nbsp;&nbsp;/s/ Gilbert L. Danielson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
GILBERT L. DANIELSON</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ Melinda S. Garrett&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
MELINDA S. GARRETT</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director, Chief Financial Officer and Chief Accounting Officer</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ Robert T. McWhinney, Jr.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
ROBERT T. MCWHINNEY, JR.</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ B. Michael Merritt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
B. MICHAEL MERRITT</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ L. Anthony Montag&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
L. ANTHONY MONTAG</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="42%" VALIGN="TOP">
<P><BR>
<U>&nbsp;&nbsp;/s/ Felker W. Ward, Jr.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
FELKER W. WARD, JR.</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P><BR>
Director</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
</TABLE>

<P ALIGN="CENTER">&nbsp;</P>
<P><HR></P>
<B><FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">EXHIBIT INDEX<BR>
TO<BR>
REGISTRATION STATEMENT ON FORM S-8</P>
<P>&nbsp;</P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=547>
<TR><TD WIDTH="29%" VALIGN="TOP">
<P ALIGN="CENTER"><B><U><FONT FACE="CG Times,Times New Roman">Exhibit Number</B></U></FONT></TD>
<TD WIDTH="71%" VALIGN="TOP">
<B><FONT FACE="CG Times,Times New Roman"><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Description</B></U></FONT></TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="71%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">4</FONT></TD>
<TD WIDTH="71%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Abrams Industries, Inc. 2000 Stock Award Plan</FONT></TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="71%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">5</FONT></TD>
<TD WIDTH="71%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant</FONT></TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="71%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">23.1</FONT></TD>
<TD WIDTH="71%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Consent of KPMG LLP</FONT></TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="71%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="CENTER">23.2</FONT></TD>
<TD WIDTH="71%" VALIGN="TOP">
<FONT FACE="CG Times,Times New Roman"><P ALIGN="JUSTIFY">Consent of PricewaterhouseCoopers LLP</FONT></TD>
</TR>
<TR><TD WIDTH="29%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="71%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
</TABLE>
</CENTER></P>

<P ALIGN="CENTER"></P></BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "abrs8.htm", "description": "S-8 REGISTRATIONSTATEMENT", "secsgml_size_bytes": 26890}]
{"company-data": {"conformed-name": "ABRAMS INDUSTRIES INC", "cik": "0000001923", "assigned-sic": "1540", "irs-number": "580522129", "state-of-incorporation": "GA", "fiscal-year-end": "0430"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-46920", "film-number": "731804"}, "business-address": {"street1": "1945 THE EXCHANGE, SE", "street2": "SUITE 300", "city": "ALTANTA", "state": "GA", "zip": "30339-2029", "phone": "7709530304"}, "mail-address": {"street1": "P O BOX 724728", "street2": "STE 202", "city": "ATLANTA", "state": "GA", "zip": "31139-1728"}}
As filed with the Securities and Exchange Commission on September 29, 2000
File No. 333-________
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
_______________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
________________________
ABRAMS INDUSTRIES, INC.
(Exact Name of Issuer as Specified in its Charter)
Georgia
(State or Other Jurisdiction of
Incorporation or Organization)
1540
(Primary Standard Industrial
Classification Code Number)
58-0522129
(I.R.S. Employer
Identification Number)
1945 The Exchange
Suite 300
Atlanta, Georgia 30339-2029
(770) 953-0304
(Address, including zip code, and telephone number,
including area code, of registrant's principal executive offices)
Abrams Industries, Inc. 2000 Stock Award Plan
(Full Title of the Plans)
Copies to:
David A. Stockton, Esq.
Kilpatrick Stockton LLP
1100 Peachtree Street, N.E., Suite 2800
Atlanta, Georgia 30309
(404) 815-6500
Alan R. Abrams
President and Chief Executive Officer
1945 The Exchange
Suite 300
Atlanta, Georgia 30339-2029
(770) 953-0304
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Calculation of Registration Fee
Title of Securities
to be Registered
Amount to
be Registered
Proposed Maximum
Offering Price
Per Share
(1)
Proposed Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock
1,000,000 shares
$3.625
$3,625,000
$957
Determined in accordance with Rule 457(c) under the Securities Act of 1933, based on $3.625, the average of the high and low prices on the Nasdaq Stock Market on September 25, 2000.
PART I.
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
ITEM 1.
PLAN INFORMATION*.
ITEM 2.
REGISTRATION INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION*.
*
Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities
Act of 1933, as amended, and the Note to Part I of Form S-8.
PART II.
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
INCORPORATION OF DOCUMENTS BY REFERENCE
The following documents are incorporated by reference into this Registration Statement and are deemed to be a part hereof from the date of the filing of such documents:
(1)
The Company's annual report on Form 10-K, for the fiscal year ended April 30, 2000 (Commission file number 0-10146).
(2)
All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act of 1934, as amended (the "Exchange Act"), since April 30, 2000.
(3)
The description of the Common Stock contained in the Registrant's registration statement on Form 10, filed under the Exchange Act, including all amendments or reports filed for the purpose of
updating such description.
(4)
All other documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Exchange Act prior to the filing of a post-effective amendment which indicates that all
securities offered pursuant to this Registration Statement have been sold or which deregisters all securities that remain unsold.
ITEM 4.          DESCRIPTION OF SECURITIES
Not Applicable.
ITEM 5.          INTERESTS OF NAMED EXPERTS AND COUNSEL
Not Applicable.
ITEM 6.          INDEMNIFICATION OF DIRECTORS AND OFFICERS
The Registrant's Articles of Incorporation and Bylaws provide that the Registrant may indemnify its officers, directors, employees and agents for any liability or expense
incurred in connection with threatened, pending or completed actions, suits or proceedings to which the officer, director, employee or agent was a party by reason of being an officer, director, employee or agent of the Registrant and provided that he
acted in good faith and reasonably believed, in the case of conduct in his official capacity, that such conduct was in the best interest of the Registrant, and in all other cases, that such conduct was at least not opposed to the best interests of the
Registrant, and in the case of any criminal proceeding, that he had no reasonable cause to believe his conduct was unlawful. The Registrant's Bylaws allow for the advancement of expenses for the defense of such claims or actions. The Registrant's Bylaws
obligate the Registrant, under certain circumstances, to advance expenses to its directors, officers, agents and employees in defending an action, suit or proceeding for which indemnification may be sought. Such indemnification may be available for
liabilities arising in connection with this Offering. Insofar as indemnification for liabilities under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant
has been informed that, in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.
ITEM 7.          EXEMPTION FROM REGISTRATION CLAIMED
Not Applicable.
ITEM 8.          EXHIBITS
The exhibits included as part of this Registration Statement are as follows:
Exhibit Number
Description
4
Abrams Industries, Inc. 2000 Stock Award Plan
5
Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant
23.1
Consent of KPMG LLP
23.2
Consent of PricewaterhouseCoopers LLP
ITEM 9.           UNDERTAKINGS
(a)     The undersigned Registrant hereby undertakes: (1) to file,
during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement, to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or
any material change to such information in the Registration Statement; (2) that, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; (3) to remove from registration by means of a post-effective amendment any of the securities being registered which
remain unsold at the termination of the offering.
(b)     The undersigned Registrant hereby undertakes that, for purposes
of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in the Registration Statement shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)      Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final
adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on
Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Atlanta, State of Georgia, on September 29, 2000.
ABRAMS INDUSTRIES, INC.
By:
/s/ Alan R. Abrams
Alan R. Abrams
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Alan R. Abrams as attorneys-in-fact, having the power of substitution, for them in any and
all capacities, to sign any amendments to this Registration Statement on Form S-8 and to file the same, with exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorneys-in-fact, or their substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities indicated on September 29, 2000.
/s/ Alan R. Abrams
ALAN R. ABRAMS
Co-Chairman of the Board of Directors and Chief Executive Officer
/s/ J. Andrew Abrams
J. ANDREW ABRAMS
Co-Chairman of the Board of Directors
/s/ David L. Abrams
DAVID L. ABRAMS
Director
/s/ Edward M. Abrams
EDWARD M. ABRAMS
Director
/s/ Paula Lawton Bevington
PAULA LAWTON BEVINGTON
Director
/s/ Gilbert L. Danielson
GILBERT L. DANIELSON
Director
/s/ Melinda S. Garrett
MELINDA S. GARRETT
Director, Chief Financial Officer and Chief Accounting Officer
/s/ Robert T. McWhinney, Jr.
ROBERT T. MCWHINNEY, JR.
Director
/s/ B. Michael Merritt
B. MICHAEL MERRITT
Director
/s/ L. Anthony Montag
L. ANTHONY MONTAG
Director
/s/ Felker W. Ward, Jr.
FELKER W. WARD, JR.
Director
EXHIBIT INDEX
TO
REGISTRATION STATEMENT ON FORM S-8
Exhibit Number
Description
4
Abrams Industries, Inc. 2000 Stock Award Plan
5
Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant
23.1
Consent of KPMG LLP
23.2
Consent of PricewaterhouseCoopers LLP