<HTML><HEAD><TITLE>S-8 Filing Curon Medical 2003</TITLE>
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<DIV><FONT size=1></FONT>&nbsp;</DIV>
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As filed with the Securities and Exchange Commission on May 9, 2003
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Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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<DIV><FONT size=1></FONT>&nbsp;</DIV>
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SECURITIES AND EXCHANGE COMMISSION
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Washington, D.C. 20549
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=5><B>
FORM S-8
</B></FONT></DIV>
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REGISTRATION STATEMENT
</B></FONT></DIV>
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Under
</B></FONT></DIV>
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The Securities Act of 1933
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=5><B>
CURON MEDICAL, INC.
</B></FONT></DIV>
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(Exact name of Registrant as specified in its charter)
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<TR>
<TD vAlign=top width="48%">
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Delaware</B></FONT></DIV></TD>
<TD vAlign=bottom width="3%"><FONT face="Times New Roman"size=1>
&nbsp;</FONT></TD>
<TD vAlign=top width="48%">
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
77-0470324
</B></FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="48%">
<DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
(State or other jurisdiction of
</B></FONT></DIV></TD>
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<TD vAlign=top width="48%">
<DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
(I.R.S. Employer</B></FONT></DIV></TD></TR>
<TR>
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
incorporation or organization)</B></FONT></DIV></TD>
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&nbsp;</FONT></TD>
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Identification Number)
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
735 Palomar Ave.
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Sunnyvale, CA 94085
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
(408) 733-9910
</B></FONT></DIV>
<DIV style="MARGIN-LEFT: 1%" align=center><FONT face="Times New Roman"color=#000000 size=1><B>
(Address, including zip code, and telephone number, including area code, of Registrant&#146;s principal executive offices)
</B></FONT></DIV>
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
2000 Stock Plan
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
2000 Employee Stock Purchase Plan
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
(Full title of the plans)
</B></FONT></DIV>
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Larry C. Heaton II
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
President and Chief Executive Officer
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Curon Medical, Inc.
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
735 Palomar Ave.
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Sunnyvale, CA 94085
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
(408) 733-9910
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
(Name, address, including zip code, and telephone number, including area code, of agent for service)
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
Copy to:
</FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
David J. Saul, Esq.
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Wilson Sonsini Goodrich &amp; Rosati
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Professional Corporation
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
650 Page Mill Road
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
Palo Alto, CA 94304-1050
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
(650) 493-9300
</B></FONT></DIV>
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<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
CALCULATION OF REGISTRATION FEE </B></FONT></DIV>
<DIV align=center>
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    </TD>
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    </TD>
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    </TD>
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      <HR color=#000000 noShade SIZE=1>
    </TD>
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      <HR color=#000000 noShade SIZE=1>
    </TD>
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      <HR color=#000000 noShade SIZE=1>
    </TD>
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      <HR color=#000000 noShade SIZE=1>
    </TD>
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      <HR color=#000000 noShade SIZE=1>
    </TD>
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    </TD></TR>
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    <TD vAlign=bottom width="37%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Title of Securities to
</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
be Registered</B></FONT></DIV>
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    </TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman"size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Maximum Amount</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
to be</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Registered</B></FONT></DIV>
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&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
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      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Proposed</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Maximum</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Offering</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Price</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Per Share</B></FONT></DIV>
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&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Proposed</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Maximum</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Aggregate</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Offering</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Price</B></FONT></DIV>
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    </TD>
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&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Amount of</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Registration</B></FONT></DIV>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Fee</B></FONT></DIV>
      <HR color=#000000 noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD vAlign=top width="37%">
      <DIV style="MARGIN-LEFT: 1%; TEXT-INDENT: -1%"><FONT face="Times New Roman" color=#000000 size=2>
2000 Stock Plan Common Stock $0.001 par value</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="17%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
999,669&nbsp;shares(1)(5)</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="15%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$0.77(2)</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="15%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$764,746.79</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="13%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$61.87</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="37%">
      <DIV><FONT size=1></FONT>&nbsp;</DIV>
      <DIV style="MARGIN-LEFT: 1%; TEXT-INDENT: -1%"><FONT face="Times New Roman" color=#000000 size=2>
2000 Employee Stock Purchase Plan</FONT></DIV>
      <DIV style="MARGIN-LEFT: 1%"><FONT face="Times New Roman" color=#000000 size=2>
Common Stock $0.001 par value</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="17%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
299,900&nbsp;shares(3)(5)</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="15%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$0.65(4)</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="15%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$195,009.98</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="13%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$15.78</FONT></DIV></TD></TR>
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    <TD vAlign=top width="37%">
      <DIV><FONT size=1></FONT>&nbsp;</DIV>
      <DIV style="MARGIN-LEFT: 1%; TEXT-INDENT: -1%"><FONT face="Times New Roman" color=#000000 size=2>
TOTAL:</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman"size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="17%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
1,299,569&nbsp;shares</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="15%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$959,756.77</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="13%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
$77.65</FONT></DIV></TD></TR></TABLE></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<HR align=left width="8%" color=#000000 noShade SIZE=1>

<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR>
    <TD vAlign=top align=left width="3%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>(1)</FONT></DIV></TD>
    <TD vAlign=top width="1%">
      <DIV><FONT size=1></FONT>&nbsp;</DIV></TD>
    <TD vAlign=top align=left>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
This subtotal represents an increase in the number of shares authorized under the 2000 Stock Plan.
</FONT></DIV></TD></TR></TABLE>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR>
    <TD vAlign=top align=left width="3%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>(2)</FONT></DIV></TD>
    <TD vAlign=top width="1%">
      <DIV><FONT size=1></FONT>&nbsp;</DIV></TD>
    <TD vAlign=top align=left>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
      Estimated in
      accordance with Rule 457(h) solely for the purpose of calculating the
      total registration fee. Computation based upon the average of the high and
      low prices of the Common Stock as reported in the Nasdaq Stock Market on
     May 5, 2003. </FONT></DIV></TD></TR></TABLE>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD vAlign=top align=left width="3%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>(3)</FONT></DIV></TD>
    <TD vAlign=top width="1%">
      <DIV><FONT size=1></FONT>&nbsp;</DIV></TD>
    <TD vAlign=top align=left>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>This subtotal
      represents an increase in the number of shares authorized under the 2000
      Employee Stock Purchase Plan. In addition, pursuant to Rule 416(c) under
      the Securities Act of 1933, as amended, this Registration Statement also
      covers an indeterminate amount of interests to be offered or sold pursuant
      to the 2000 Employee Stock Purchase Plan.
</FONT></DIV></TD></TR></TABLE>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD vAlign=top align=left width="3%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>(4)</FONT></DIV></TD>
    <TD vAlign=top width="1%">
      <DIV><FONT size=1></FONT>&nbsp;</DIV></TD>
    <TD vAlign=top align=left>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>Estimated in
      accordance with Rule 457(h) under the Securities Act of 1933 solely for
      the purpose of calculating the total registration fee. Computation based
      upon 85% (see explanation in following sentence) of the average of the
      high and low prices of the Common Stock as reported by The Nasdaq Stock
      Market on May 5, 2003. Pursuant to the 2000 Employee Stock Purchase
      Plan, which plan is incorporated by reference herein, the purchase price
      of a share of Common Stock shall be an amount equal to 85% of the Fair
      Market Value of a share of Common Stock on the Enrollment Date or the
      Exercise Date (as defined in such Plan), whichever is lower.
    </FONT></DIV></TD></TR></TABLE>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
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  <TR>
    <TD vAlign=top align=left width="3%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>(5)</FONT></DIV></TD>
    <TD vAlign=top width="1%">
      <DIV><FONT size=1></FONT>&nbsp;</DIV></TD>
    <TD vAlign=top align=left>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>This Registration
      Statement shall also cover any additional shares of Common Stock which
      become issuable in connection with the shares of Common Stock registered
      for sale hereby as a result of any stock dividend, stock split,
      recapitalization or other similar transaction effected without the receipt
      of consideration which results in an increase in the number of the
      Company&#146;s outstanding shares of Common Stock.
</FONT></DIV></TD></TR></TABLE>
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<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
CURON MEDICAL, INC. </B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
REGISTRATION STATEMENT ON FORM S-8 </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
PART II
</B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
STATEMENT UNDER GENERAL INSTRUCTION E&nbsp;&#151;&nbsp;REGISTRATION OF ADDITIONAL SECURITIES
</B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=2>
We previously filed Registration Statements on Form S-8 with the
Securities and Exchange Commission (SEC File Nos. 333-47072, 333-68318 and 333-101064) on
September 29, 2000, August 24, 2001 and November 7, 2002, respectively, in connection with our
2000 Stock Plan and our 2000 Employee Stock Purchase Plan. We are registering
additional shares of our common stock pursuant to our 2000 Stock Plan and our
2000 Employee Stock Purchase Plan. Accordingly, the contents of our previously
filed Form S-8s, including periodic reports that we filed after filing the Form
S-8s to maintain current information about us, are incorporated by reference
into this Registration Statement pursuant to General Instruction E of Form S-8.
</FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV><FONT face="Times New Roman" color=#000000 size=2><B>
Item 3.&nbsp;&nbsp;&nbsp;&nbsp;<U>Incorporation by Reference.</U> </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=2>
There is hereby incorporated by reference in this Registration Statement the
Annual Report on Form 10-K for the fiscal year ended December 31, 2002,
filed pursuant to Section 13 of the Securities Exchange Act of 1934, as amended,
on March 13, 2003.
</FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=2>
All documents filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Securities Exchange Act of 1934 after the date of this Registration
Statement and prior to the filing of a post-effective amendment which indicates
that all securities offered have been sold or which deregisters all securities
then remaining unsold, shall be incorporated by reference in this Registration
Statement. </FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV><FONT face="Times New Roman" color=#000000 size=2><B>
Item 8.&nbsp;&nbsp;&nbsp;&nbsp;<U>Exhibits</U>. </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD vAlign=bottom>
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Exhibit Number</B></FONT></DIV>
      <HR width=44 color=#000000 noShade SIZE=1>
    </TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="91%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Description</B></FONT></DIV>
      <HR color=#000000 noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD vAlign=top width="8%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
&nbsp;&nbsp;5.1&nbsp;&nbsp;</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="91%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Opinion of counsel as to the legality of securities being registered.</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="8%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
10.3*</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="91%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
2000 Employee Stock Purchase Plan.</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="8%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
10.8*</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="91%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
2000 Stock Plan.</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="8%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
23.1&nbsp;&nbsp;</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="91%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Consent of PricewaterhouseCoopers, LLP, Independent Accountants.</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="8%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
23.2&nbsp;&nbsp;</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="91%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Consent of counsel (contained in Exhibit 5.1).</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="8%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
24.1&nbsp;&nbsp;</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="91%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Power of Attorney (see page II-2).</FONT></DIV></TD></TR></TABLE></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV><FONT face="Times New Roman" color=#000000 size=2>
*Incorporated by
reference to exhibits filed with our Registration Statement on Form S-1 (SEC
File No. 333-37866), as declared effective on September 21, 2000. </FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<P></P>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
II-1
</FONT></DIV>
<P style="PAGE-BREAK-BEFORE: always">
<HR align=center width="100%" color=#999999 SIZE=3>


<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>
SIGNATURES </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=2>
Pursuant to the requirements of the Securities Act of 1933, as amended,
the Registrant certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Sunnyvale, State of California, on this 9th day
of May, 2003. </FONT></DIV>

<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="40%" border=0>
  <TR>
    <TD vAlign=top width="37%" colSpan=3>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
CURON MEDICAL, INC.</FONT></DIV></TD></TR>
  <TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="2%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
By:</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;L<SMALL>ARRY</SMALL>
      C. H<SMALL>EATON II</SMALL></FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=bottom width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Larry C. Heaton II, Chief Executive Officer,</FONT></DIV>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
President, and (Principal Executive Officer)</FONT></DIV>
</TD></TR></TABLE></DIV>

<DIV align=center><FONT face="Times New Roman" color=#000000 size=2><B>POWER OF
ATTORNEY </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=2>
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints Larry C. Heaton II and Alistair F. McLaren,
jointly and severally, as his attorneys-in-fact, with full power of substitution
in each, for him in any and all capacities to sign any amendments to this
Registration Statement on Form S-8, and to file the same, with all exhibits
thereto and other documents in connection therewith, with the Securities and
Exchange Commission, hereby ratifying and confirming all that each of said
attorneys-in-fact, or his substitutes, may do or cause to be done by virtue
hereof. </FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=2>
Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed below by the following persons in
the capacities and on the dates indicated. </FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD vAlign=bottom width="40%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Signature</B></FONT></DIV>
      <HR width=54 color=#000000 noShade SIZE=1>
    </TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=bottom width="37%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Title</B></FONT></DIV>
      <HR width=25 color=#000000 noShade SIZE=1>
    </TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=bottom width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=1><B>
Date</B></FONT></DIV>
      <HR width=26 color=#000000 noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="40%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;L<SMALL>ARRY</SMALL>
    C. H<SMALL>EATON II&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>

      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
Larry C. Heaton</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
President, Chief Executive Officer and</FONT></DIV>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Director (Principal Executive Officer)</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
May&nbsp;9,&nbsp;2003</FONT></DIV></TD></TR>
  <TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="40%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;A<SMALL>LISTAIR</SMALL> F.
      M<SMALL>C</SMALL>L<SMALL>AREN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>

      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
Alistair F. McLaren</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Chief Financial Officer and Vice President,</FONT></DIV>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Finance and Administration</FONT></DIV>
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
(Principal Financial Officer)</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
May&nbsp;9,&nbsp;2003</FONT></DIV></TD></TR>
<TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="40%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;M<SMALL>ICHAEL</SMALL>
      B<SMALL>ERMAN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>

      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
Michael Berman</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Director</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
May&nbsp;9,&nbsp;2003</FONT></DIV></TD></TR>
<TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="40%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;F<SMALL>RED</SMALL> L.
      B<SMALL>ROWN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>

      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
Fred L. Brown</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Director</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
May&nbsp;9,&nbsp;2003</FONT></DIV></TD></TR>
  <TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="40%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;D<SMALL>AVID</SMALL> I.
      F<SMALL>ANN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>

      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
David I. Fann</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Director</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
May&nbsp;9,&nbsp;2003</FONT></DIV></TD></TR>
  <TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="40%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;A<SMALL>LAN</SMALL> L.
      K<SMALL>AGANOV&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>

      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
Alan L.
Kaganov</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>
Director</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
May&nbsp;9,&nbsp;2003</FONT></DIV></TD></TR>
  <TR>
    <TD height=16></TD></TR>
  <TR>
    <TD vAlign=top width="40%">
      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT size=2>
/s/&nbsp;&nbsp;&nbsp;&nbsp;R<SMALL>OBERT</SMALL> F.
      K<SMALL>UHLING</SMALL>,
      J<SMALL>R</SMALL>.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV>
      <HR align=left color=#000000 noShade SIZE=1>

      <DIV style="MARGIN-LEFT: 2%; TEXT-INDENT: -2%" align=center><FONT face="Times New Roman" color=#000000 size=2>
Robert F. Kuhling,
      Jr.</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman"
      size=1>&nbsp;&nbsp;</FONT></TD>
    <TD><FONT size=1>&nbsp;</FONT></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;&nbsp;</FONT></TD>
    <TD vAlign=top width="37%">
      <DIV><FONT face="Times New Roman" color=#000000 size=2>Director
</FONT></DIV></TD>
    <TD vAlign=bottom width="3%"><FONT face="Times New Roman" size=1>
&nbsp;</FONT></TD>
    <TD vAlign=top width="20%">
      <DIV align=center><FONT face="Times New Roman" color=#000000 size=2>
May&nbsp;9,&nbsp;2003
</FONT></DIV></TD></TR></TABLE></DIV>

<P></P>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>II-2
</FONT></DIV></BODY></HTML>
[{"type": "S-8", "sequence": "1", "filename": "ds8_2003.htm", "description": "CURON MEDICAL S-8 2003", "secsgml_size_bytes": 36090}]
{"company-data": {"conformed-name": "CURON MEDICAL INC", "cik": "0001114365", "assigned-sic": "3845", "irs-number": "770470324", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-105102", "film-number": "03689387"}, "business-address": {"street1": "735 PALOMAR AVENUE", "city": "SUNNYVALE", "state": "CA", "zip": "94086", "phone": "4087339910"}, "mail-address": {"street1": "735 PALOMAR AVENUE", "city": "SUNNYVALE", "state": "CA", "zip": "94086"}}
S-8 Filing Curon Medical 2003
As filed with the Securities and Exchange Commission on May 9, 2003
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
The Securities Act of 1933
CURON MEDICAL, INC.
(Exact name of Registrant as specified in its charter)
Delaware
77-0470324
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
735 Palomar Ave.
Sunnyvale, CA 94085
(408) 733-9910
(Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices)
2000 Stock Plan
2000 Employee Stock Purchase Plan
(Full title of the plans)
Larry C. Heaton II
President and Chief Executive Officer
Curon Medical, Inc.
735 Palomar Ave.
Sunnyvale, CA 94085
(408) 733-9910
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copy to:
David J. Saul, Esq.
Wilson Sonsini Goodrich & Rosati
Professional Corporation
650 Page Mill Road
Palo Alto, CA 94304-1050
(650) 493-9300
CALCULATION OF REGISTRATION FEE
Title of Securities to
be Registered
Maximum Amount
to be
Registered
Proposed
Maximum
Offering
Price
Per Share
Proposed
Maximum
Aggregate
Offering
Price
Amount of
Registration
Fee
2000 Stock Plan Common Stock $0.001 par value
999,669 shares(1)(5)
$0.77(2)
$764,746.79
$61.87
2000 Employee Stock Purchase Plan
Common Stock $0.001 par value
299,900 shares(3)(5)
$0.65(4)
$195,009.98
$15.78
TOTAL:
1,299,569 shares
$959,756.77
$77.65
(1)
This subtotal represents an increase in the number of shares authorized under the 2000 Stock Plan.
(2)
Estimated in
      accordance with Rule 457(h) solely for the purpose of calculating the
      total registration fee. Computation based upon the average of the high and
      low prices of the Common Stock as reported in the Nasdaq Stock Market on
     May 5, 2003.
(3)
This subtotal
      represents an increase in the number of shares authorized under the 2000
      Employee Stock Purchase Plan. In addition, pursuant to Rule 416(c) under
      the Securities Act of 1933, as amended, this Registration Statement also
      covers an indeterminate amount of interests to be offered or sold pursuant
      to the 2000 Employee Stock Purchase Plan.
(4)
Estimated in
      accordance with Rule 457(h) under the Securities Act of 1933 solely for
      the purpose of calculating the total registration fee. Computation based
      upon 85% (see explanation in following sentence) of the average of the
      high and low prices of the Common Stock as reported by The Nasdaq Stock
      Market on May 5, 2003. Pursuant to the 2000 Employee Stock Purchase
      Plan, which plan is incorporated by reference herein, the purchase price
      of a share of Common Stock shall be an amount equal to 85% of the Fair
      Market Value of a share of Common Stock on the Enrollment Date or the
      Exercise Date (as defined in such Plan), whichever is lower.
(5)
This Registration
      Statement shall also cover any additional shares of Common Stock which
      become issuable in connection with the shares of Common Stock registered
      for sale hereby as a result of any stock dividend, stock split,
      recapitalization or other similar transaction effected without the receipt
      of consideration which results in an increase in the number of the
      Company's outstanding shares of Common Stock.
CURON MEDICAL, INC.
REGISTRATION STATEMENT ON FORM S-8
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
STATEMENT UNDER GENERAL INSTRUCTION E — REGISTRATION OF ADDITIONAL SECURITIES
We previously filed Registration Statements on Form S-8 with the
Securities and Exchange Commission (SEC File Nos. 333-47072, 333-68318 and 333-101064) on
September 29, 2000, August 24, 2001 and November 7, 2002, respectively, in connection with our
2000 Stock Plan and our 2000 Employee Stock Purchase Plan. We are registering
additional shares of our common stock pursuant to our 2000 Stock Plan and our
2000 Employee Stock Purchase Plan. Accordingly, the contents of our previously
filed Form S-8s, including periodic reports that we filed after filing the Form
S-8s to maintain current information about us, are incorporated by reference
into this Registration Statement pursuant to General Instruction E of Form S-8.
Item 3.
Incorporation by Reference.
There is hereby incorporated by reference in this Registration Statement the
Annual Report on Form 10-K for the fiscal year ended December 31, 2002,
filed pursuant to Section 13 of the Securities Exchange Act of 1934, as amended,
on March 13, 2003.
All documents filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Securities Exchange Act of 1934 after the date of this Registration
Statement and prior to the filing of a post-effective amendment which indicates
that all securities offered have been sold or which deregisters all securities
then remaining unsold, shall be incorporated by reference in this Registration
Statement.
Item 8.
Exhibits
.
Exhibit Number
Description
5.1
Opinion of counsel as to the legality of securities being registered.
10.3*
2000 Employee Stock Purchase Plan.
10.8*
2000 Stock Plan.
23.1
Consent of PricewaterhouseCoopers, LLP, Independent Accountants.
23.2
Consent of counsel (contained in Exhibit 5.1).
24.1
Power of Attorney (see page II-2).
*Incorporated by
reference to exhibits filed with our Registration Statement on Form S-1 (SEC
File No. 333-37866), as declared effective on September 21, 2000.
II-1
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended,
the Registrant certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Sunnyvale, State of California, on this 9th day
of May, 2003.
CURON MEDICAL, INC.
By:
/s/    L
ARRY
C. H
EATON II
Larry C. Heaton II, Chief Executive Officer,
President, and (Principal Executive Officer)
POWER OF
ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints Larry C. Heaton II and Alistair F. McLaren,
jointly and severally, as his attorneys-in-fact, with full power of substitution
in each, for him in any and all capacities to sign any amendments to this
Registration Statement on Form S-8, and to file the same, with all exhibits
thereto and other documents in connection therewith, with the Securities and
Exchange Commission, hereby ratifying and confirming all that each of said
attorneys-in-fact, or his substitutes, may do or cause to be done by virtue
hereof.
Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed below by the following persons in
the capacities and on the dates indicated.
Signature
Title
Date
/s/    L
ARRY
C. H
EATON II
Larry C. Heaton
President, Chief Executive Officer and
Director (Principal Executive Officer)
May 9, 2003
/s/    A
LISTAIR
F.
      M
C
L
AREN
Alistair F. McLaren
Chief Financial Officer and Vice President,
Finance and Administration
(Principal Financial Officer)
May 9, 2003
/s/    M
ICHAEL
B
ERMAN
Michael Berman
Director
May 9, 2003
/s/    F
RED
L.
      B
ROWN
Fred L. Brown
Director
May 9, 2003
/s/    D
AVID
I.
      F
ANN
David I. Fann
Director
May 9, 2003
/s/    A
LAN
L.
      K
AGANOV
Alan L.
Kaganov
Director
May 9, 2003
/s/    R
OBERT
F.
      K
UHLING
,
      J
R
.
Robert F. Kuhling,
      Jr.
Director
May 9, 2003
II-2