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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>As filed with the Securities and Exchange Commission on September 3, 2004<FONT id=TAB2 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</FONT>&nbsp;<FONT id=TAB2 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;<FONT id=TAB2 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;<FONT id=TAB2 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;<FONT id=TAB2 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;&nbsp;</FONT> Registration No. 333-_____</FONT>

<P><FONT face="Times Roman" size=2>___________________________________________________________________________________________________________________________________________</FONT></P>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>SECURITIES AND EXCHANGE COMMISSION</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Washington, D.C. 20549</FONT></DIV><BR>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>_____________</FONT>

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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>FORM S-8</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>REGISTRATION STATEMENT</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Under</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>THE SECURITIES ACT OF 1933</B></FONT></DIV><BR>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=3><B>E-LOAN, INC.</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>(Exact name of issuer as specified in its charter)</FONT></DIV>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Delaware</B></FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>77-0460084</FONT></DIV></TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>(State or other jurisdiction of </FONT><FONT face="Times Roman" size=2>incorporation or organization)</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left>&nbsp;</DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>(I.R.S. Employer Identification No.)</FONT></DIV></TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B></B></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>6230 Stoneridge Mall Road</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Pleasanton, California 94588</B></FONT></DIV><BR>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>(Address of Principal Executive Offices) (Zip Code)</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>1997 Stock Plan</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>1999 Employee Stock Purchase Plan</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>(Full title of the plan)</FONT></DIV><BR>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Christian A. Larsen</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Chief Executive Officer</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>E-LOAN, Inc.</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>6230 Stoneridge Mall Road</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Pleasanton, California 94588</B></FONT></DIV><BR>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>(Name and address of agent for service)</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B></B></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>(925) 847-6200</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>(Telephone number, including area code, of agent for service)</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Copy to:</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Roger S. Mertz, Esq.</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>Allen Matkins Leck Gamble &amp; Mallory LLP</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>&nbsp;<B>Three Embarcadero</B> <B>Center, 12th Floor</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>San Francisco, California </B></FONT><B><FONT face="Times Roman" size=2>94111</FONT></B></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>(415) 837-1515</B></FONT></DIV><BR>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>CALCULATION OF REGISTRATION FEE</B></FONT></DIV>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>Title of Securities to be registered</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Amount to be </FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>registered(2)</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Proposed </FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>maximum </FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>offering price per </FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>share</FONT></DIV></TD>
<TD vAlign=bottom align=center width="19%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Proposed maximum </FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>aggregate offering price</FONT></DIV></TD>
<TD vAlign=bottom align=center width="14%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Amount of </FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>registration fee</FONT></DIV></TD></TR>
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<HR width="100%" noShade SIZE=2>
</TD>
<TD vAlign=top width="17%">
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</TD>
<TD vAlign=top width="14%">
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</TD>
<TD vAlign=top width="19%">
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<TD vAlign=top width="14%">
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>1997 Stock Plan</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>Common Stock, $0.001 par value(1)</FONT></DIV></TD>
<TD vAlign=top align=center width="17%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>1,000,000</FONT></DIV></TD>
<TD vAlign=top align=center width="14%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>$2.13(3)</FONT></DIV></TD>
<TD vAlign=top align=right width="19%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 18.6pt" align=right><FONT face="Times Roman" size=2>$2,130,000(3)</FONT></DIV></TD>
<TD vAlign=top align=center width="14%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>$269.87</FONT></DIV></TD></TR>
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<TD vAlign=top width="28%"></TD>
<TD vAlign=top width="17%"></TD>
<TD vAlign=top width="14%"></TD>
<TD vAlign=top width="19%"></TD>
<TD vAlign=top width="14%"></TD></TR>
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<TD vAlign=top align=left width="28%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>1999 Employee Stock Purchase Plan </FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>Common Stock, $0.001 par value(4)</FONT></DIV></TD>
<TD vAlign=bottom align=center width="17%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>1,242,735</FONT></DIV></TD>
<TD vAlign=bottom align=center width="14%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>$2.13(5)</FONT></DIV></TD>
<TD vAlign=bottom align=right width="19%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 30.6pt" align=right><FONT face="Times Roman" size=2>$2,647,026</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>$335.38</FONT></DIV></TD></TR>
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<TD vAlign=top width="28%"></TD>
<TD vAlign=top width="17%"></TD>
<TD vAlign=top width="14%"></TD>
<TD vAlign=top width="19%"></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=-1><SUP></SUP></FONT>&nbsp;</DIV>
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<TD vAlign=top width="3%"><SUP><FONT size=2>(1)</FONT></SUP></TD>
<TD width="5%">&nbsp;</TD>
<TD width="92%"><FONT size=2>These securities are of the same class and in addition to the 9,778,463 shares of Common Stock initially available to be granted under the 1997 Stock Plan, an employee stock option plan, and previously registered pursuant to Registration Statement No. 333-84211, and the additional shares made available under the 1997 Stock Plan and previously registered pursuant to Registration Statement Nos. 333-63372, 333-100314 and 333-106137. The total number of shares of Common Stock now issuable under the 1997 Stock Plan, as amended, is 18,898,375.</FONT></TD></TR>
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<TD width="3%"><FONT size=2><FONT face="Times Roman"><SUP>(2)</SUP></FONT></FONT>&nbsp;</TD>
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<TD width="92%"><FONT size=2>Pursuant to Rule 416(a), also covers additional securities that may be offered as a result of stock splits, stock dividends or similar transactions</FONT>&nbsp;</TD></TR>
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<TD vAlign=top width="3%"><SUP><FONT size=2>(3)</FONT></SUP></TD>
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<TD width="92%"><FONT face="Times Roman" size=-1>Has been estimated in accordance with Rule 457(c) under the Securities Act of 1933, solely for the purpose of calculating the registration fee. No options have been granted with respect to such shares. The computation is based upon the average of the high and low price of the Common Stock as reported on the Nasdaq National Market on August 31, 2004 because the price at which the options to be granted in the future may be exercised is not currently determinable.</FONT></TD></TR>
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<TD width="92%"><FONT face="Times Roman" size=-1>These securities are of the same class and in addition to the 1,500,000 shares of Common Stock initially available to be granted under the 1999 Employee Stock Purchase Plan and previously registered pursuant to Registration Statement No. 333-84211, and the additional shares made available under the 1999 Employee Stock Purchase Plan and previously registered pursuant to Registration Statement No. 333-63372. The total number of shares of Common Stock now issuable under the 1999 Employee Stock Purchase Plan, as amended, is 3,811,719.</FONT><FONT face="Times Roman" size=-1></FONT></TD></TR>
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<TD vAlign=top width="3%"><FONT face="Times Roman" size=-1><SUP>(5)</SUP></FONT>&nbsp;</TD>
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<TD width="92%"><FONT size=2>Has been estimated in accordance with Rule 457(h) under the Securities Act of 1933, solely for the purpose of calculating the registration fee. The computation is based upon 85% (see explanation in following sentence) of the average of the high and low price of the Common Stock as reported on the Nasdaq National Market on&nbsp; August 31, 2004 because the price at which the options to be granted in the future may be exercised is not currently determinable. Pursuant to the 1999 Employee Stock Purchase Plan, the purchase price of a share of Common Stock is equal to 85% of the fair market value of a share of Common Stock on the enrollment date or the exercise date, whichever is lower.</FONT>&nbsp;&nbsp;</TD></TR>
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</DIV></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT id=TAB1 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;&nbsp;</FONT><FONT face="Times Roman" size=-1>.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT id=TAB1 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;</FONT><FONT id=TAB1 style="LETTER-SPACING: 9pt">&nbsp;</FONT><FONT id=TAB1 style="LETTER-SPACING: 9pt">&nbsp;&nbsp;&nbsp;</FONT><FONT face="Times Roman" size=2><U>The Exhibit Index for this Registration Statement follows the signature page.</U></FONT></DIV>
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<TD align=center width="33%"><FONT size=1>&nbsp;1</FONT></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>E-LOAN, INC.</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>REGISTRATION STATEMENT ON FORM S-8</B></FONT></DIV><BR>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>EXPLANATORY NOTE</B></FONT></DIV>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>This Registration Statement on Form S-8 relates to the Registrant's 1997 Stock Plan (the "1997 Plan") and 1999 Employee Stock Purchase Plan (the "1999 Purchase Plan") under which the Registrant, pursuant to those certain Registration Statements on Form&nbsp;S-8 (File No. 333-84211, File No.&nbsp;333-63372, 333-100314 and 333-106137, collectively the "Registration Statement"), previously registered 17,898,375 shares of its common stock under the 1997 Plan and 2,568,984 shares of its common stock under the 1999 Purchase Plan. Under Section E of the General Instructions on Form S-8, the Registrant is registering additional shares under the 1997 Plan and the 1999 Purchase Plan.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>The 1997 Plan provides for an annual automatic increase in the number of shares of common stock reserved under the 1997 Plan by an amount equal to the lesser of 4,500,000 shares, 4% of the then outstanding shares, or a lesser amount as determined by the Registrant's Board of Directors. As of January&nbsp;1, 2004, the Registrant's Board of Directors approved an increase in the number of shares reserved for issuance under the 1997 Plan equal to 1,000,000 shares. This Registration Statement covers the increase of 1,000,000 shares of common stock issuable under the 1997 Plan, bringing the total number of authorized shares to 18,898,375.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>The 1999 Purchase Plan provides for an annual automatic increase in the number of shares of common stock reserved under the 1999 Purchase Plan by an amount equal to the lesser of 1,500,000 shares, 2% of the then outstanding shares, or a lesser amount determined by the Registrant's Board of Directors. As of January&nbsp;1, 2004, the Registrant's Board of Directors approved an increase in the number of shares reserved for issuance under the 1999 Purchase Plan equal to 1,242,735 shares. This Registration Statement covers the increase of 1,242,735 shares of common stock issuable under the 1999 Purchase Plan, bringing the total number of authorized shares to 3,811,719.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>PART II</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><B><FONT size=2></FONT></B>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><B><FONT size=2></FONT></B>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2><B>ITEM 3.</B></FONT><FONT id=TAB1 style="LETTER-SPACING: 9pt">&nbsp;<FONT id=TAB2 style="LETTER-SPACING: 9pt">&nbsp;<FONT id=TAB2 style="LETTER-SPACING: 9pt">&nbsp;</FONT></FONT></FONT><FONT face="Times Roman" size=2><B>INCORPORATION OF DOCUMENTS BY REFERENCE.</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><B></B>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>&nbsp; The following documents are incorporated by reference in this Registration Statement:</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2>&nbsp;&nbsp; 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times Roman">Registrant's Registration Statement on Form&nbsp;S-8, File No. 333-84211;</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2>&nbsp;&nbsp; 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times Roman">Registrant's Registration Statement on Form&nbsp;S-8, File No. 333-63372;</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2>&nbsp;&nbsp; 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times Roman">Registrant's Registration Statement on Form S-8, File No. 333-100314;</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2>&nbsp;&nbsp; 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times Roman">Registrant's Registration Statement on Form S-8, File No.&nbsp;333-106137;</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2>&nbsp;&nbsp; 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times Roman">Registrant's Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2003, filed on March&nbsp;12, 2004;</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2>&nbsp;&nbsp; 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Registrant's Quarterly Reports on Form 10-Q for the fiscal quarter ended March 31, 2004, filed on May 7, 2004, and the fiscal quarter ended June<BR>&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; 30,&nbsp; 2004, filed on August 9, 2004.<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times Roman">The description of Registrant's common stock contained in its registration statement filed on Form S-1 (Registration Statement No. 333-74945)</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2><FONT face="Times Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;on March 24, 1999, as amended, which registration statement became effective on June 28, 1999); and</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2>&nbsp;&nbsp; 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times Roman">All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, since the end of Registrant's </FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2><FONT face="Times Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; fiscal year ended December 31, 2003.</FONT></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereunder have been sold, or which deregisters all securities then remaining unsold under this Registration Statement, shall be deemed to be incorporated by reference (other than information furnished pursuant to Item 9 or Item 12 on Form 8-K, unless otherwise indicated therein) in this Registration Statement and to be a part hereof from the date of filing of such documents.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B></B>
<DIV>
<TABLE id=PGBRK cellSpacing=0 cellPadding=0 width="100%" align=center border=0>
<TR vAlign=top>
<TD width="100%" colSpan=3>&nbsp;</TD></TR>
<TR>
<TD align=left width="33%"><FONT size=1>&nbsp;</FONT></TD>
<TD align=center width="33%"><FONT size=1>&nbsp;2</FONT></TD>
<TD align=right width="34%"><FONT size=1>&nbsp;</FONT></TD></TR>
<TR vAlign=top>
<TD width="100%" colSpan=3><FONT size=1>
<HR style="PAGE-BREAK-AFTER: always" noShade SIZE=1>
</FONT></TD></TR>
<TR vAlign=top>
<TD width="100%" colSpan=3>&nbsp;</TD></TR>
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</DIV>
<DIV>&nbsp;</DIV></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>SIGNATURES</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><B><FONT size=2></FONT></B>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Pleasanton, State of California, on this 3rd day of September, 2004.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 288pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>
<TABLE cellSpacing=0 cellPadding=0 width="100%" align=center bgColor=#ffffff border=0>
<TR vAlign=top bgColor=#ffffff>
<TD width="50%"><FONT face="Times Roman" size=2>&nbsp;</FONT></TD>
<TD width="1%"><FONT face="Times Roman" size=2>&nbsp;</FONT></TD>
<TD width="49%"><FONT face="Times Roman" size=2>&nbsp;</FONT></TD></TR>
<TR vAlign=top bgColor=#ffffff>
<TD><FONT face="Times Roman" size=2>&nbsp;</FONT></TD>
<TD colSpan=2><FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; E-LOAN, Inc.</FONT></TD></TR>
<TR vAlign=top bgColor=#ffffff>
<TD><FONT face="Times Roman" size=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD><FONT face="Times Roman" size=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD><FONT face="Times Roman" size=2>&nbsp;(a Delaware corporation)<BR>&nbsp;</FONT></TD></TR>
<TR vAlign=top bgColor=#ffffff>
<TD><FONT face="Times Roman" size=2></FONT></TD>
<TD><FONT face="Times Roman" size=2>By:&nbsp;&nbsp;</FONT></TD>
<TD><FONT face="Times Roman" size=2>/s/&nbsp;Matthew Roberts</FONT></TD></TR>
<TR vAlign=top bgColor=#ffffff>
<TD colSpan=2><FONT face="Times Roman" size=1>&nbsp;</FONT></TD>
<TD>
<HR SIZE=1>
<FONT size=2>Matthew Roberts</FONT></TD></TR>
<TR vAlign=top bgColor=#ffffff>
<TD colSpan=2><FONT face="Times Roman" size=2>&nbsp;</FONT></TD>
<TD><FONT face="Times Roman" size=2>Chief Financial Officer</FONT></TD></TR>
</TABLE>

</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 288pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>POWER OF ATTORNEY</B></FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><B><FONT size=2></FONT></B>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>Each individual whose signature appears below constitutes and appoints Christian A. Larsen and Matthew Roberts, and each of them, such person's true and lawful attorneys-in-fact and agents with full power of substitution and resubstitution, for such person and in such person's name, place, and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same with all exhibits thereto, and all documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as such person might or could do in person, hereby ratifying and confirming all that
said attorneys-in-fact and agents or any of them, or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT size=2></FONT>&nbsp;</DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%" align=center valign="top">
<TR>
<TD vAlign=top align=center width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>SIGNATURE</FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>TITLE</FONT></DIV></TD>
<TD vAlign=top align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>DATE</FONT></DIV></TD></TR>
<TR>
<TD vAlign=bottom align=left width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>/s/ Christian A. Larsen</FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Chief Executive Officer, President and</FONT><FONT face="Times Roman" size=2>Chairman of the Board of Directors</FONT><FONT face="Times Roman" size=2>(Principal Executive Officer)</FONT></DIV></TD>
<TD vAlign=bottom align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>September 3, 2004</FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="29%">
<HR width="100%" noShade SIZE=2>
<FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Christian A. Larsen</FONT></TD>
<TD vAlign=top width="32%"></TD>
<TD vAlign=top width="27%"></TD></TR>
<TR>
<TD vAlign=top align=left width="29%">&nbsp;</TD>
<TD vAlign=top align=center width="32%">&nbsp;</TD>
<TD vAlign=top align=center width="27%">&nbsp;</TD></TR>
<TR>
<TD vAlign=top align=left width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>/s/ Mark E. Lefanowicz</FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Chief Operating Officer</FONT><FONT face="Times Roman" size=2>and Director</FONT></DIV></TD>
<TD vAlign=top align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>September 3, 2004</FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="29%">
<HR width="100%" noShade SIZE=2>
<FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mark E. Lefanowicz</FONT></TD>
<TD vAlign=top width="32%"></TD>
<TD vAlign=top width="27%"></TD></TR>
<TR>
<TD vAlign=top align=left width="29%">&nbsp;</TD>
<TD vAlign=top align=center width="32%">&nbsp;</TD>
<TD vAlign=top align=center width="27%">&nbsp;</TD></TR>
<TR>
<TD vAlign=top align=left width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>/s/ Robert C. Kagle</FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Director</FONT></DIV></TD>
<TD vAlign=top align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>September 3, 2004</FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="29%">
<HR width="100%" noShade SIZE=2>
<FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Robert C. Kagle</FONT></TD>
<TD vAlign=top width="32%"></TD>
<TD vAlign=top width="27%"></TD></TR>
<TR>
<TD vAlign=top align=left width="29%">&nbsp;</TD>
<TD vAlign=top align=center width="32%">&nbsp;</TD>
<TD vAlign=top align=center width="27%">&nbsp;</TD></TR>
<TR>
<TD vAlign=top align=left width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>/s/ T. Wade Randlett</FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Director</FONT></DIV></TD>
<TD vAlign=top align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>September 3, 2004</FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="29%">
<HR width="100%" noShade SIZE=2>
<FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;T. Wade Randlett</FONT></TD>
<TD vAlign=top width="32%"></TD>
<TD vAlign=top width="27%"></TD></TR>
<TR>
<TD vAlign=top align=left width="29%">&nbsp;</TD>
<TD vAlign=top align=center width="32%">&nbsp;</TD>
<TD vAlign=top align=center width="27%">&nbsp;</TD></TR>
<TR>
<TD vAlign=top align=left width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>/s/ Claus H. Lund</FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Director</FONT></DIV></TD>
<TD vAlign=top align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>September 3, 2004</FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="29%">
<HR width="100%" noShade SIZE=2>
<FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Claus H. Lund</FONT></TD>
<TD vAlign=top width="32%"></TD>
<TD vAlign=top width="27%"></TD></TR>
<TR>
<TD vAlign=top align=left width="29%">&nbsp;</TD>
<TD vAlign=top align=center width="32%">&nbsp;</TD>
<TD vAlign=top align=center width="27%">&nbsp;</TD></TR>
<TR>
<TD vAlign=top align=left width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>/s/ James G. Jones</FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Director</FONT></DIV></TD>
<TD vAlign=top align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>September 3, 2004</FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="29%">
<HR width="100%" noShade SIZE=2>
<FONT face="Times Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; James G. Jones</FONT></TD>
<TD vAlign=top width="32%"></TD>
<TD vAlign=top width="27%"></TD></TR>
<TR>
<TD vAlign=top align=left width="29%">&nbsp;</TD>
<TD vAlign=top align=center width="32%">&nbsp;</TD>
<TD vAlign=top align=center width="27%">&nbsp;</TD></TR>
<TR>
<TD vAlign=top align=left width="29%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>/s/ Daniel Springer </FONT></DIV></TD>
<TD vAlign=top align=center width="32%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>Director</FONT></DIV></TD>
<TD vAlign=top align=center width="27%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>September 3, 2004</FONT></DIV></TD></TR>
<TR>
<TD vAlign=top width="29%">
<HR width="100%" noShade SIZE=2>
<FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Daniel Springer</FONT></TD>
<TD vAlign=top width="32%"></TD>
<TD vAlign=top width="27%"></TD></TR>
</TABLE>


<TABLE id=PGBRK cellSpacing=0 cellPadding=0 width="100%">
<TR>
<TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
<TR>
<TD align=left width="33%"><FONT size=1>&nbsp;</FONT></TD>
<TD align=center width="33%"><FONT size=1>&nbsp;3</FONT></TD>
<TD align=right width="33%"><FONT size=1>&nbsp;</FONT></TD></TR>
<TR>
<TD colSpan=3><FONT size=1>
<HR style="PAGE-BREAK-AFTER: always" width="100%" noShade SIZE=1>
</FONT></TD></TR>
<TR>
<TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2><B>EXHIBIT INDEX</B></FONT></DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%" align=center valign="top">
<TR>
<TD vAlign=top align=center width="14%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>EXHIBIT</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>NUMBER</FONT></DIV></TD>
<TD vAlign=bottom align=center width="57%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>DESCRIPTION</FONT></DIV></TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>5.1</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>Opinion of Allen Matkins Leck Gamble &amp; Mallory LLP</FONT></DIV></TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>10.1</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>1997 Stock Plan, as amended</FONT></DIV></TD></TR>
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<TD vAlign=top align=left width="57%">&nbsp;</TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>10.2*</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>1999 Employee Stock Purchase Plan, as amended</FONT></DIV></TD></TR>
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<TD vAlign=top align=left width="57%">&nbsp;</TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>23.1</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>Consent of Allen Matkins Leck Gamble &amp; Mallory LLP (included as part of Exhibit 5.1 hereto)</FONT></DIV></TD></TR>
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<TD vAlign=top align=left width="57%">&nbsp;</TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>23.2</FONT></DIV></TD>
<TD vAlign=top align=left width="57%">
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>Consent of PricewaterhouseCoopers LLP</FONT></DIV></TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=center><FONT face="Times Roman" size=2>24.1</FONT></DIV></TD>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>Power of Attorney (included at page 2 of the Registration Statement)</FONT></DIV></TD></TR>
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<DIV style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=left><FONT face="Times Roman" size=2>___________________________________________</FONT></DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2></FONT>&nbsp;</DIV>
<DIV style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.3; MARGIN-RIGHT: 0pt" align=justify><FONT face="Times Roman" size=2>*Incorporated by reference from the Company's Quarterly Report on Form&nbsp;10-Q (FQE September&nbsp;30, 1999) filed on November&nbsp;15, 1999. (File No. 000-25621)</FONT></DIV>
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{"company-data": {"conformed-name": "E LOAN INC", "cik": "0001082337", "assigned-sic": "6162", "irs-number": "770460084", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-118822", "film-number": "041017386"}, "business-address": {"street1": "6230 STONERIDGE MALL ROAD", "city": "PLEASANTON", "state": "CA", "zip": "94588", "phone": "925 241 2400"}, "mail-address": {"street1": "6230 STONERIDGE MALL ROAD", "city": "PLEASANTON", "state": "CA", "zip": "94588"}}
Unassociated Document
As filed with the Securities and Exchange Commission on September 3, 2004
Registration No. 333-_____
___________________________________________________________________________________________________________________________________________
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_____________
FORM S-8
REGISTRATION STATEMENT
Under
THE SECURITIES ACT OF 1933
E-LOAN, INC.
(Exact name of issuer as specified in its charter)
Delaware
77-0460084
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer Identification No.)
6230 Stoneridge Mall Road
Pleasanton, California 94588
(Address of Principal Executive Offices) (Zip Code)
1997 Stock Plan
1999 Employee Stock Purchase Plan
(Full title of the plan)
Christian A. Larsen
Chief Executive Officer
E-LOAN, Inc.
6230 Stoneridge Mall Road
Pleasanton, California 94588
(Name and address of agent for service)
(925) 847-6200
(Telephone number, including area code, of agent for service)
Copy to:
Roger S. Mertz, Esq.
Allen Matkins Leck Gamble & Mallory LLP
Three Embarcadero
Center, 12th Floor
San Francisco, California
94111
(415) 837-1515
CALCULATION OF REGISTRATION FEE
Title of Securities to be registered
Amount to be
registered(2)
Proposed
maximum
offering price per
share
Proposed maximum
aggregate offering price
Amount of
registration fee
1997 Stock Plan
Common Stock, $0.001 par value(1)
1,000,000
$2.13(3)
$2,130,000(3)
$269.87
1999 Employee Stock Purchase Plan
Common Stock, $0.001 par value(4)
1,242,735
$2.13(5)
$2,647,026
$335.38
(1)
These securities are of the same class and in addition to the 9,778,463 shares of Common Stock initially available to be granted under the 1997 Stock Plan, an employee stock option plan, and previously registered pursuant to Registration Statement No. 333-84211, and the additional shares made available under the 1997 Stock Plan and previously registered pursuant to Registration Statement Nos. 333-63372, 333-100314 and 333-106137. The total number of shares of Common Stock now issuable under the 1997 Stock Plan, as amended, is 18,898,375.
(2)
Pursuant to Rule 416(a), also covers additional securities that may be offered as a result of stock splits, stock dividends or similar transactions
(3)
Has been estimated in accordance with Rule 457(c) under the Securities Act of 1933, solely for the purpose of calculating the registration fee. No options have been granted with respect to such shares. The computation is based upon the average of the high and low price of the Common Stock as reported on the Nasdaq National Market on August 31, 2004 because the price at which the options to be granted in the future may be exercised is not currently determinable.
(4)
These securities are of the same class and in addition to the 1,500,000 shares of Common Stock initially available to be granted under the 1999 Employee Stock Purchase Plan and previously registered pursuant to Registration Statement No. 333-84211, and the additional shares made available under the 1999 Employee Stock Purchase Plan and previously registered pursuant to Registration Statement No. 333-63372. The total number of shares of Common Stock now issuable under the 1999 Employee Stock Purchase Plan, as amended, is 3,811,719.
(5)
Has been estimated in accordance with Rule 457(h) under the Securities Act of 1933, solely for the purpose of calculating the registration fee. The computation is based upon 85% (see explanation in following sentence) of the average of the high and low price of the Common Stock as reported on the Nasdaq National Market on  August 31, 2004 because the price at which the options to be granted in the future may be exercised is not currently determinable. Pursuant to the 1999 Employee Stock Purchase Plan, the purchase price of a share of Common Stock is equal to 85% of the fair market value of a share of Common Stock on the enrollment date or the exercise date, whichever is lower.
.
The Exhibit Index for this Registration Statement follows the signature page.
1
E-LOAN, INC.
REGISTRATION STATEMENT ON FORM S-8
EXPLANATORY NOTE
This Registration Statement on Form S-8 relates to the Registrant's 1997 Stock Plan (the "1997 Plan") and 1999 Employee Stock Purchase Plan (the "1999 Purchase Plan") under which the Registrant, pursuant to those certain Registration Statements on Form S-8 (File No. 333-84211, File No. 333-63372, 333-100314 and 333-106137, collectively the "Registration Statement"), previously registered 17,898,375 shares of its common stock under the 1997 Plan and 2,568,984 shares of its common stock under the 1999 Purchase Plan. Under Section E of the General Instructions on Form S-8, the Registrant is registering additional shares under the 1997 Plan and the 1999 Purchase Plan.
The 1997 Plan provides for an annual automatic increase in the number of shares of common stock reserved under the 1997 Plan by an amount equal to the lesser of 4,500,000 shares, 4% of the then outstanding shares, or a lesser amount as determined by the Registrant's Board of Directors. As of January 1, 2004, the Registrant's Board of Directors approved an increase in the number of shares reserved for issuance under the 1997 Plan equal to 1,000,000 shares. This Registration Statement covers the increase of 1,000,000 shares of common stock issuable under the 1997 Plan, bringing the total number of authorized shares to 18,898,375.
The 1999 Purchase Plan provides for an annual automatic increase in the number of shares of common stock reserved under the 1999 Purchase Plan by an amount equal to the lesser of 1,500,000 shares, 2% of the then outstanding shares, or a lesser amount determined by the Registrant's Board of Directors. As of January 1, 2004, the Registrant's Board of Directors approved an increase in the number of shares reserved for issuance under the 1999 Purchase Plan equal to 1,242,735 shares. This Registration Statement covers the increase of 1,242,735 shares of common stock issuable under the 1999 Purchase Plan, bringing the total number of authorized shares to 3,811,719.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents are incorporated by reference in this Registration Statement:
1.
Registrant's Registration Statement on Form S-8, File No. 333-84211;
2.
Registrant's Registration Statement on Form S-8, File No. 333-63372;
3.
Registrant's Registration Statement on Form S-8, File No. 333-100314;
4.
Registrant's Registration Statement on Form S-8, File No. 333-106137;
5.
Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2003, filed on March 12, 2004;
6.        Registrant's Quarterly Reports on Form 10-Q for the fiscal quarter ended March 31, 2004, filed on May 7, 2004, and the fiscal quarter ended June
30,  2004, filed on August 9, 2004.
7.
The description of Registrant's common stock contained in its registration statement filed on Form S-1 (Registration Statement No. 333-74945)
on March 24, 1999, as amended, which registration statement became effective on June 28, 1999); and
8.
All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, since the end of Registrant's
fiscal year ended December 31, 2003.
All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereunder have been sold, or which deregisters all securities then remaining unsold under this Registration Statement, shall be deemed to be incorporated by reference (other than information furnished pursuant to Item 9 or Item 12 on Form 8-K, unless otherwise indicated therein) in this Registration Statement and to be a part hereof from the date of filing of such documents.
2
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Pleasanton, State of California, on this 3rd day of September, 2004.
E-LOAN, Inc.
(a Delaware corporation)
By:
/s/ Matthew Roberts
Matthew Roberts
Chief Financial Officer
POWER OF ATTORNEY
Each individual whose signature appears below constitutes and appoints Christian A. Larsen and Matthew Roberts, and each of them, such person's true and lawful attorneys-in-fact and agents with full power of substitution and resubstitution, for such person and in such person's name, place, and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same with all exhibits thereto, and all documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as such person might or could do in person, hereby ratifying and confirming all that
said attorneys-in-fact and agents or any of them, or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
SIGNATURE
TITLE
DATE
/s/ Christian A. Larsen
Chief Executive Officer, President and
Chairman of the Board of Directors
(Principal Executive Officer)
September 3, 2004
Christian A. Larsen
/s/ Mark E. Lefanowicz
Chief Operating Officer
and Director
September 3, 2004
Mark E. Lefanowicz
/s/ Robert C. Kagle
Director
September 3, 2004
Robert C. Kagle
/s/ T. Wade Randlett
Director
September 3, 2004
T. Wade Randlett
/s/ Claus H. Lund
Director
September 3, 2004
Claus H. Lund
/s/ James G. Jones
Director
September 3, 2004
James G. Jones
/s/ Daniel Springer
Director
September 3, 2004
Daniel Springer
3
EXHIBIT INDEX
EXHIBIT
NUMBER
DESCRIPTION
5.1
Opinion of Allen Matkins Leck Gamble & Mallory LLP
10.1
1997 Stock Plan, as amended
10.2*
1999 Employee Stock Purchase Plan, as amended
23.1
Consent of Allen Matkins Leck Gamble & Mallory LLP (included as part of Exhibit 5.1 hereto)
23.2
Consent of PricewaterhouseCoopers LLP
24.1
Power of Attorney (included at page 2 of the Registration Statement)
___________________________________________
*Incorporated by reference from the Company's Quarterly Report on Form 10-Q (FQE September 30, 1999) filed on November 15, 1999. (File No. 000-25621)