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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">SECURITIES
      AND EXCHANGE
      COMMISSION</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Washington,
      D.C.
      20549</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">FORM
      S-8</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">REGISTRATION
      STATEMENTUNDER THE
      SECURITIES ACT OF 1933</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">FUEGO
      ENTERTAINMENT,
      INC.</font></font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      Name of Registrant as Specified in Its Chapter)</font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Nevada</font></font></font></div>
            </td>
            <td valign="top" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">20-2078925</font></font></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;&#160;&#160;(State
                of Incorporation)</font></div>
            </td>
            <td valign="top" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;(I.R.S.
                Employer Identification No.)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">8010
      NW 156 Terrace,
      Miami,&#160;&#160;Florida&#160;&#160;33018</font></font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Telephone:
      (305)
      823-9999</font></font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
      and Telephone Number of Principal Executive Offices)</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">2008
      STOCK OPTION PLAN OF
      FUEGO ENTERTAINMENT, INC.</font></font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Full
      Title of the Plan)</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Corporate
      Law Center, 2620
      Regatta Drive, Suite 102,&#160;&#160;Las Vegas, Nevada
      89128</font></font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Telephone:
      (702)
      869-0099</font></font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;(Name,
      Address and Telephone Number of Agent for Service)</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">CALCULATION
      OF REGISTRATION
      FEE<br></font></font></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="middle" width="15%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Title
                of Securities to be
                Registered (1)</font></font></div>
            </td>
            <td valign="middle" width="14%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Amount
                to be
                Registered</font></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">(2)</font></font></div>
            </td>
            <td valign="middle" width="17%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Proposed
                Maximum Offering Price
                Per Share (3)</font></font></div>
            </td>
            <td valign="middle" width="16%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Proposed
                Maximum Aggregate
                Offering Price (3)</font></font></div>
            </td>
            <td valign="middle" width="15%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Amount
                of Registration
                Fee</font></font></div>
            </td>
          </tr>
          <tr bgcolor="#cceeff">
            <td valign="top" width="15%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Common
                Stock</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">$0.001
                par value</font></div>
            </td>
            <td valign="top" width="14%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">1,000,000</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Shares</font></div>
            </td>
            <td valign="top" width="17%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">$0.50</font></div>
            </td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">$500,000</font></div>
            </td>
            <td valign="top" width="15%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">$19.75</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)&#160;&#160;This
      registration statement covers the common stock issuable upon the exercise of
      options issued under our plan titled &#8220;2008 Stock Option Plan of Fuego
      Entertainment, Inc.&#8221;</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)&#160;&#160;This
      registration statement shall also cover an indeterminable number of additional
      shares of common stock which may become issuable under the 2008 Stock Option
      Plan of Fuego Entertainment, Inc. by reason of any stock dividend, stock split,
      re-capitalization or any other similar transaction effected without the receipt
      of consideration which results in an increase in the number of the registrant&#8217;s
      outstanding shares of common stock.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)&#160;&#160;Estimated
      solely for the purpose of calculating the registration fee. Pursuant to Rule
      457(c) under the Securities Act, the proposed maximum offering price per share
      and the proposed maximum aggregate offering price have been determined on the
      basis of the average of the bid and asked price as of a specified date within
      five business days prior to the date of filing the registration
      statement.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">___________________________</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Copies
      to:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Corporate
      Law Center</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ronald
      Serota, Attorney</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2620
      Regatta Drive, Suite 102</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Las
      Vegas, Nevada&#160; 89128</font></div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-
          1
          -</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">PART
      I</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">INFORMATION
      REQUIRED IN SECTION 10(a)
      PROSPECTUS</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      1.&#160;&#160;Plan
      Information.*</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      2.&#160;&#160;Registrant
      Information and Employee Plan Annual Information.*</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*Information
      required by Part I to be contained in Section 10(a) prospectus is omitted from
      the Registration Statement in accordance with Rule 428 under the Securities
      Act
      of 1933, and Note to Part I of Form S-8.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">PART
      II</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      3.&#160;&#160;Incorporation of
      Documents by Reference.</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      following documents filed by Fuego Entertainment, Inc. (the &#8220;Company&#8221;), with the
      Securities and Exchange Commission are incorporated by reference into this
      Registration Statement:</font></div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Company&#8217;s Annual Report on Form 10-KSB, as amended, for the fiscal year
                ended May 31, 2007, originally filed on September 17, 2007 and as
                amended
                through September 27, 2007;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">All
                other reports filed by the Company pursuant to Sections 13(a) or
                15(d) of
                the Exchange Act subsequent to the filing of the Company&#8217;s Annual Report
                for the fiscal year ended May 31, 2007 with the Securities and Exchange
                Commission; and</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                description of the Company&#8217;s Common Stock which is contained in the
                Company&#8217;s Registration Statement on Form SB-2, filed with the Securities
                and Exchange Commission pursuant to Section 12(g) of the Securities
                Exchange Act of 1934 (the &#8220;Exchange Act&#8221;) on August 18, 2005, as amended
                through June 1, 2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">All
      reports and other documents subsequently filed by the Company pursuant to
      Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing
      of a
      post-effective amendment which indicates that all securities offered have been
      sold or which de-registers all securities then remaining unsold, shall be deemed
      to be incorporated by reference herein and to be a part of this Registration
      Statement from the date of the filing of such reports and
      documents.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Any
      statement contained in an Incorporated Document shall be deemed to be modified
      or superseded for purposes of this Registration Statement to the extent that
      a
      statement contained herein or in any other subsequently filed Incorporated
      Document modifies or supersedes such statement. Any such statement so modified
      or superseded shall not be deemed, except as so modified or superseded, to
      constitute a part of this Registration Statement.</font></div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-
          2
          -</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      4.&#160;&#160;Description of
      Securities.</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      Applicable</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      5.&#160;&#160;Interests of Named
      Experts and Counsel.</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">No
      expert
      or counsel named in this prospectus as having prepared or certified any part
      of
      it or as having given an opinion upon the validity of the securities being
      registered or upon other legal matters in connection with the registration
      or
      offering of the common stock was employed on a contingency basis, or had, or
      is
      to receive, in connection with the offering, a substantial interest, direct
      or
      indirect, in the Company or any of its parents or subsidiaries. Nor was any
      such
      person connected with the Company or any of its parents or subsidiaries as
      a
      promoter, managing or principal underwriter, voting trustee, director, officer,
      or employee.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ronald
        Serota of The Corporate Law Center, our independent legal counsel, has provided
        an opinion on the validity of our common stock.</font></div>
      <div>&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      6.&#160;&#160;Indemnification of
      Directors and Officers.</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      officers and directors of the Company are indemnified as provided by the Nevada
      Revised Statutes (the "NRS") and the Bylaws of the Company.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Unless
      specifically limited by a corporation's articles of incorporation, the NRS
      automatically provides directors with immunity from monetary
      liabilities.&#160;&#160;The Company's Articles of Incorporation do not contain
      any such limiting language. Excepted from that immunity are:</font></div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">a
                willful failure to deal fairly with the corporation or its shareholders
                in
                connection with a matter in which the director has a material conflict
                of
                interest;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">a
                violation of criminal law unless the director had reasonable cause
                to
                believe that his or her conduct was lawful or no reasonable cause
                to
                believe that his or her conduct was
                unlawful;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">a
                transaction from which the director derived an improper personal
                profit;
                and</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">willful
                misconduct.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      By-laws of the Company provide that the Company will indemnify its directors
      and
      officers to the fullest extent not prohibited by Nevada law; provided, however,
      that the Company may modify the extent of such indemnification by individual
      contracts with its directors and officers; and, provided, further, that the
      Company shall not be required to indemnify any director or officer in connection
      with any proceeding (or part thereof) initiated by such person unless (i) such
      indemnification is expressly required to be made by law, (ii) the proceeding
      was
      authorized by the Board of Directors of the Company, (iii) such indemnification
      is provided by the Company, in its sole discretion, pursuant to the powers
      vested in the Company under Nevada law or (iv) such indemnification is required
      to be made pursuant to the By-laws.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-
          3
          -</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      By-laws of the Company provide that the Company will advance to any person
      who
      was or is a party or is threatened to be made a party to any threatened, pending
      or completed action, suit or proceeding, whether civil, criminal, administrative
      or investigative, by reason of the fact that he is or was a director or officer,
      of the Company, or is or was serving at the request of the Company as a director
      or executive officer of another Company, partnership, joint venture, trust
      or
      other enterprise, prior to the final disposition of the proceeding, promptly
      following request therefore, all expenses incurred by any director or officer
      in
      connection with such proceeding upon receipt of an undertaking by or on behalf
      of such person to repay said amounts if it should be determined ultimately
      that
      such person is not entitled to be indemnified under the By-laws of the Company
      or otherwise.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      By-laws of the Company provide that no advance shall be made by the Company
      to
      an officer of the Company (except by reason of the fact that such officer is
      or
      was a director of the Company in which event this paragraph shall not apply)
      in
      any action, suit or proceeding, whether civil, criminal, administrative or
      investigative, if a determination is reasonably and promptly made (i) by the
      Board of Directors by a majority vote of a quorum consisting of directors who
      were not parties to the proceeding, or (ii) if such quorum is not obtainable,
      or, even if obtainable, a quorum of disinterested directors so directs, by
      independent legal counsel in a written opinion, that the facts known to the
      decision-making party at the time such determination is made demonstrate clearly
      and convincingly that such person acted in bad faith or in a manner that such
      person did not believe to be in or not opposed to the best interests of the
      Company.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      7.&#160;&#160;Exemption from
      Registration Claimed.</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      applicable.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      8.&#160;&#160;Exhibits.</font></font></div>
    <div><br></div>
    <div align="left">
      <table cellpadding="0" cellspacing="0" width="75%">

          <tr>
            <td valign="top" width="18%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Exhibit
                Number</font></font></div>
            </td>
            <td align="left" valign="top" width="61%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Description</font></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">4.1</font></div>
            </td>
            <td align="left" valign="top" width="61%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><a href="ex41.htm">2008
                Stock Option Plan of Fuego Entertainment,
                Inc.</a></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">5.1</font></div>
            </td>
            <td align="left" valign="top" width="61%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><a href="ex51.htm"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Opinion
                of attorney Ronald Serota with the Corporate Law Center </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">regarding
                validity of securities with consent to use</font></a></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">23.1</font></div>
            </td>
            <td align="left" valign="top" width="61%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><a href="ex231.htm">Consent
                of Braverman International,
                P.C.</a></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">23.2</font></div>
            </td>
            <td align="left" valign="top" width="61%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><a href="ex232.htm">Consent
                of Counsel</a></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="18%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">24.1</font></div>
            </td>
            <td align="left" valign="top" width="61%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Power
                of Attorney (1)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)&#160;&#160;Included
      on the signature page of this Registration Statement</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
      9.&#160;&#160;Undertakings.</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company hereby undertakes:</font></div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                file, during any period in which offers or sales are being made,
                a
                post-effective amendment to this
                registration:</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div><br>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-
          4
          -</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                include any prospectus required by Section 10(a)(3) of the Securities
                Act
                of 1933;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                reflect in the prospectus any facts or events arising after the effective
                date of the Registration Statement (or the most recent post-effective
                amendment thereof) which, individually or in the aggregate, represent
                a
                fundamental change in the information set forth in the Registration
                Statement; and</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                include any material information with respect to the plan of distribution
                not previously disclosed in the Registration Statement or any material
                change to such information in the Registration
                Statement;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Provided
      however, that paragraphs (a) (1) and (2) do not apply if the information
      required to be included in a post-effective amendment by those paragraphs is
      contained in periodic reports filed by the Company pursuant to section 13 or
      section 15(d) of the Exchange Act that are incorporated by reference
      herein.</font></div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">That,
                for the purpose of determining any liability under the Securities
                Act of
                1933, each such post-effective amendment shall be deemed to be a
                new
                Registration Statement relating to the securities offered therein,
                and the
                offering of such securities at that time shall be deemed to be the
                initial
                bona fide offering thereof.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                remove from registration by means of post-effective amendment any
                of the
                securities being registered which remain unsold at the termination
                of the
                offering.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Company hereby undertakes that, for purposes of determining any liability
                under the Securities Act of 1933, each filing of the Company&#8217;s annual
                report pursuant to Section 13(a) or 15(d) of the Securities Exchange
                Act
                of 1934 that is incorporated by reference in the Registration Statement
                shall be deemed to be a new Registration Statement relating to the
                securities offered therein, and the offering of such securities at
                the
                time shall be deemed to be the initial bona fide offering
                thereof.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 72pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Insofar
                as indemnification for liabilities arising under the Securities Act
                of
                1933 may be permitted to directors, officers and controlling persons
                of
                the Company pursuant to the foregoing provisions, or otherwise, the
                Company has been advised that in the opinion of the Securities and
                Exchange Commission such indemnification is against public policy
                as
                expressed in the Act and is, therefore, unenforceable. In the event
                that a
                claim for indemnification against such liabilities (other than the
                payment
                by the Company of expenses incurred or paid by the director, officer
                or
                controlling person of the Company in the successful defense of any
                action,
                suit or proceeding) is asserted by such director, officer or controlling
                person in connection with the securities being registered, the Company
                will, unless in the opinion of the counsel the matter has been settled
                by
                controlling precedent, submit to the appropriate jurisdiction the
                question
                of whether such indemnification by it is against public policy as
                expressed in the Act and will be governed by the final adjudication
                of
                such issue.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">SIGNATURES</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities Act of 1933, the registrant, Fuego
      Entertainment, Inc., certifies that it has reasonable grounds to believe that
      it
      meets all of the requirements for filing a 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 Las Vegas, State of Nevada, on January 30,
      2008.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Fuego
      Entertainment,
      Inc.</font></font></div>
    <div>&#160;</div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By<font style="DISPLAY: inline; TEXT-DECORATION: underline">:
      /s/ Hugo
      Cancio&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      Hugo Cancio, President</font></div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-
          5
          -</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">POWER
      OF ATTORNEY</font></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Each
      person whose signature appears below constitutes and appoints Hugo Cancio,
      as
      his true and lawful attorney-in-fact and agent with full power of substitution
      and re-substitution for him and his name, place and stead, in any and all
      capacities, to sign any or all amendments to this Registration Statement
      (including post-effective amendments or any abbreviated registration statements
      and any amendments thereto filed pursuant to Rule 462(b) increasing the number
      of securities for which registration is sought) and to file the same, with
      all
      exhibits thereto and other documents in connection therewith, with the
      Securities and Exchange Commission, granting unto said attorney-in-fact full
      power and authority to do and perform each and every act and thing requisite
      and
      necessary to be done in and about the foregoing, as fully to all intents and
      purposes as he might or could do in person hereby ratifying and confirming
      all
      that said attorney-in-fact, or his substitute, may lawfully do or cause to
      be
      done by virtue hereof.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities Act of 1933, this Registration Statement
      has been signed below by the following person in the capacities and on the
      date
      indicated.</font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Signature</font></div>
            </td>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Title</font></div>
            </td>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Date<br></font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
          </tr>
          <tr>
            <td align="left" valign="top" width="27%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">/s/
                Hugo Cancio</font></div>
            </td>
            <td valign="top" width="27%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
          </tr>
          <tr>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Hugo
                Cancio</font></div>
            </td>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">President
                and Director</font></div>
            </td>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">January
                30, 2008</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
          </tr>
          <tr>
            <td align="left" valign="top" width="27%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">/s/&#160;&#160;Rene
                Lavandera</font></div>
            </td>
            <td valign="top" width="27%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td valign="top" width="27%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
          </tr>
          <tr>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Rene
                Lavandera</font></div>
            </td>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Director</font></div>
            </td>
            <td align="left" valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">January
                30, 2008</font></div>
            </td>
          </tr>

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{"company-data": {"conformed-name": "FUEGO ENTERTAINMENT, INC.", "cik": "0001336277", "assigned-sic": "7900", "irs-number": "202078925", "state-of-incorporation": "NV", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-149050", "film-number": "08573626"}, "business-address": {"street1": "19250 NW 89TH COURT", "city": "MIAMI", "state": "FL", "zip": "33018", "phone": "305-829-3777"}, "mail-address": {"street1": "19250 NW 89TH COURT", "city": "MIAMI", "state": "FL", "zip": "33018"}}
mainbody.htm
SECURITIES
      AND EXCHANGE
      COMMISSION
Washington,
      D.C.
      20549
FORM
      S-8
REGISTRATION
      STATEMENTUNDER THE
      SECURITIES ACT OF 1933
FUEGO
      ENTERTAINMENT,
      INC.
(Exact
      Name of Registrant as Specified in Its Chapter)
Nevada
20-2078925
(State
                of Incorporation)
(I.R.S.
                Employer Identification No.)
8010
      NW 156 Terrace,
      Miami,  Florida  33018
Telephone:
      (305)
      823-9999
(Address
      and Telephone Number of Principal Executive Offices)
2008
      STOCK OPTION PLAN OF
      FUEGO ENTERTAINMENT, INC.
(Full
      Title of the Plan)
Corporate
      Law Center, 2620
      Regatta Drive, Suite 102,  Las Vegas, Nevada
      89128
Telephone:
      (702)
      869-0099
(Name,
      Address and Telephone Number of Agent for Service)
CALCULATION
      OF REGISTRATION
      FEE
Title
                of Securities to be
                Registered (1)
Amount
                to be
                Registered
(2)
Proposed
                Maximum Offering Price
                Per Share (3)
Proposed
                Maximum Aggregate
                Offering Price (3)
Amount
                of Registration
                Fee
Common
                Stock
$0.001
                par value
1,000,000
Shares
$0.50
$500,000
$19.75
(1)  This
      registration statement covers the common stock issuable upon the exercise of
      options issued under our plan titled "2008 Stock Option Plan of Fuego
      Entertainment, Inc."
(2)  This
      registration statement shall also cover an indeterminable number of additional
      shares of common stock which may become issuable under the 2008 Stock Option
      Plan of Fuego Entertainment, Inc. by reason of any stock dividend, stock split,
      re-capitalization or any other similar transaction effected without the receipt
      of consideration which results in an increase in the number of the registrant's
      outstanding shares of common stock.
(3)  Estimated
      solely for the purpose of calculating the registration fee. Pursuant to Rule
      457(c) under the Securities Act, the proposed maximum offering price per share
      and the proposed maximum aggregate offering price have been determined on the
      basis of the average of the bid and asked price as of a specified date within
      five business days prior to the date of filing the registration
      statement.
___________________________
Copies
      to:
Corporate
      Law Center
Ronald
      Serota, Attorney
2620
      Regatta Drive, Suite 102
Las
      Vegas, Nevada  89128
-
          1
          -
PART
      I
INFORMATION
      REQUIRED IN SECTION 10(a)
      PROSPECTUS
Item
      1.  Plan
      Information.*
Item
      2.  Registrant
      Information and Employee Plan Annual Information.*
*Information
      required by Part I to be contained in Section 10(a) prospectus is omitted from
      the Registration Statement in accordance with Rule 428 under the Securities
      Act
      of 1933, and Note to Part I of Form S-8.
PART
      II
Item
      3.  Incorporation of
      Documents by Reference.
The
      following documents filed by Fuego Entertainment, Inc. (the "Company"), with the
      Securities and Exchange Commission are incorporated by reference into this
      Registration Statement:
(1)
The
                Company's Annual Report on Form 10-KSB, as amended, for the fiscal year
                ended May 31, 2007, originally filed on September 17, 2007 and as
                amended
                through September 27, 2007;
(2)
All
                other reports filed by the Company pursuant to Sections 13(a) or
                15(d) of
                the Exchange Act subsequent to the filing of the Company's Annual Report
                for the fiscal year ended May 31, 2007 with the Securities and Exchange
                Commission; and
(3)
The
                description of the Company's Common Stock which is contained in the
                Company's Registration Statement on Form SB-2, filed with the Securities
                and Exchange Commission pursuant to Section 12(g) of the Securities
                Exchange Act of 1934 (the "Exchange Act") on August 18, 2005, as amended
                through June 1, 2006.
All
      reports and other documents subsequently filed by the Company pursuant to
      Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing
      of a
      post-effective amendment which indicates that all securities offered have been
      sold or which de-registers all securities then remaining unsold, shall be deemed
      to be incorporated by reference herein and to be a part of this Registration
      Statement from the date of the filing of such reports and
      documents.
Any
      statement contained in an Incorporated Document shall be deemed to be modified
      or superseded for purposes of this Registration Statement to the extent that
      a
      statement contained herein or in any other subsequently filed Incorporated
      Document modifies or supersedes such statement. Any such statement so modified
      or superseded shall not be deemed, except as so modified or superseded, to
      constitute a part of this Registration Statement.
-
          2
          -
Item
      4.  Description of
      Securities.
Not
      Applicable
Item
      5.  Interests of Named
      Experts and Counsel.
No
      expert
      or counsel named in this prospectus as having prepared or certified any part
      of
      it or as having given an opinion upon the validity of the securities being
      registered or upon other legal matters in connection with the registration
      or
      offering of the common stock was employed on a contingency basis, or had, or
      is
      to receive, in connection with the offering, a substantial interest, direct
      or
      indirect, in the Company or any of its parents or subsidiaries. Nor was any
      such
      person connected with the Company or any of its parents or subsidiaries as
      a
      promoter, managing or principal underwriter, voting trustee, director, officer,
      or employee.
Ronald
        Serota of The Corporate Law Center, our independent legal counsel, has provided
        an opinion on the validity of our common stock.
Item
      6.  Indemnification of
      Directors and Officers.
The
      officers and directors of the Company are indemnified as provided by the Nevada
      Revised Statutes (the "NRS") and the Bylaws of the Company.
Unless
      specifically limited by a corporation's articles of incorporation, the NRS
      automatically provides directors with immunity from monetary
      liabilities.  The Company's Articles of Incorporation do not contain
      any such limiting language. Excepted from that immunity are:
(a)
a
                willful failure to deal fairly with the corporation or its shareholders
                in
                connection with a matter in which the director has a material conflict
                of
                interest;
(b)
a
                violation of criminal law unless the director had reasonable cause
                to
                believe that his or her conduct was lawful or no reasonable cause
                to
                believe that his or her conduct was
                unlawful;
(c)
a
                transaction from which the director derived an improper personal
                profit;
                and
(d)
willful
                misconduct.
The
      By-laws of the Company provide that the Company will indemnify its directors
      and
      officers to the fullest extent not prohibited by Nevada law; provided, however,
      that the Company may modify the extent of such indemnification by individual
      contracts with its directors and officers; and, provided, further, that the
      Company shall not be required to indemnify any director or officer in connection
      with any proceeding (or part thereof) initiated by such person unless (i) such
      indemnification is expressly required to be made by law, (ii) the proceeding
      was
      authorized by the Board of Directors of the Company, (iii) such indemnification
      is provided by the Company, in its sole discretion, pursuant to the powers
      vested in the Company under Nevada law or (iv) such indemnification is required
      to be made pursuant to the By-laws.
-
          3
          -
The
      By-laws of the Company provide that the Company will advance to any person
      who
      was or is a party or is threatened to be made a party to any threatened, pending
      or completed action, suit or proceeding, whether civil, criminal, administrative
      or investigative, by reason of the fact that he is or was a director or officer,
      of the Company, or is or was serving at the request of the Company as a director
      or executive officer of another Company, partnership, joint venture, trust
      or
      other enterprise, prior to the final disposition of the proceeding, promptly
      following request therefore, all expenses incurred by any director or officer
      in
      connection with such proceeding upon receipt of an undertaking by or on behalf
      of such person to repay said amounts if it should be determined ultimately
      that
      such person is not entitled to be indemnified under the By-laws of the Company
      or otherwise.
The
      By-laws of the Company provide that no advance shall be made by the Company
      to
      an officer of the Company (except by reason of the fact that such officer is
      or
      was a director of the Company in which event this paragraph shall not apply)
      in
      any action, suit or proceeding, whether civil, criminal, administrative or
      investigative, if a determination is reasonably and promptly made (i) by the
      Board of Directors by a majority vote of a quorum consisting of directors who
      were not parties to the proceeding, or (ii) if such quorum is not obtainable,
      or, even if obtainable, a quorum of disinterested directors so directs, by
      independent legal counsel in a written opinion, that the facts known to the
      decision-making party at the time such determination is made demonstrate clearly
      and convincingly that such person acted in bad faith or in a manner that such
      person did not believe to be in or not opposed to the best interests of the
      Company.
Item
      7.  Exemption from
      Registration Claimed.
Not
      applicable.
Item
      8.  Exhibits.
Exhibit
                Number
Description
4.1
2008
                Stock Option Plan of Fuego Entertainment,
                Inc.
5.1
Opinion
                of attorney Ronald Serota with the Corporate Law Center
regarding
                validity of securities with consent to use
23.1
Consent
                of Braverman International,
                P.C.
23.2
Consent
                of Counsel
24.1
Power
                of Attorney (1)
(1)  Included
      on the signature page of this Registration Statement
Item
      9.  Undertakings.
The
      Company hereby undertakes:
(a)
To
                file, during any period in which offers or sales are being made,
                a
                post-effective amendment to this
                registration:
-
          4
          -
(1)
To
                include any prospectus required by Section 10(a)(3) of the Securities
                Act
                of 1933;
(2)
To
                reflect in the prospectus any facts or events arising after the effective
                date of the Registration Statement (or the most recent post-effective
                amendment thereof) which, individually or in the aggregate, represent
                a
                fundamental change in the information set forth in the Registration
                Statement; and
(3)
To
                include any material information with respect to the plan of distribution
                not previously disclosed in the Registration Statement or any material
                change to such information in the Registration
                Statement;
Provided
      however, that paragraphs (a) (1) and (2) do not apply if the information
      required to be included in a post-effective amendment by those paragraphs is
      contained in periodic reports filed by the Company pursuant to section 13 or
      section 15(d) of the Exchange Act that are incorporated by reference
      herein.
(b)
That,
                for the purpose of determining any liability under the Securities
                Act of
                1933, each such post-effective amendment shall be deemed to be a
                new
                Registration Statement relating to the securities offered therein,
                and the
                offering of such securities at that time shall be deemed to be the
                initial
                bona fide offering thereof.
(c)
To
                remove from registration by means of post-effective amendment any
                of the
                securities being registered which remain unsold at the termination
                of the
                offering.
(2)
The
                Company hereby undertakes that, for purposes of determining any liability
                under the Securities Act of 1933, each filing of the Company's annual
                report pursuant to Section 13(a) or 15(d) of the Securities Exchange
                Act
                of 1934 that is incorporated by reference in the Registration Statement
                shall be deemed to be a new Registration Statement relating to the
                securities offered therein, and the offering of such securities at
                the
                time shall be deemed to be the initial bona fide offering
                thereof.
(3)
Insofar
                as indemnification for liabilities arising under the Securities Act
                of
                1933 may be permitted to directors, officers and controlling persons
                of
                the Company pursuant to the foregoing provisions, or otherwise, the
                Company has been advised that in the opinion of the Securities and
                Exchange Commission such indemnification is against public policy
                as
                expressed in the Act and is, therefore, unenforceable. In the event
                that a
                claim for indemnification against such liabilities (other than the
                payment
                by the Company of expenses incurred or paid by the director, officer
                or
                controlling person of the Company in the successful defense of any
                action,
                suit or proceeding) is asserted by such director, officer or controlling
                person in connection with the securities being registered, the Company
                will, unless in the opinion of the counsel the matter has been settled
                by
                controlling precedent, submit to the appropriate jurisdiction the
                question
                of whether such indemnification by it is against public policy as
                expressed in the Act and will be governed by the final adjudication
                of
                such issue.
SIGNATURES
Pursuant
      to the requirements of the Securities Act of 1933, the registrant, Fuego
      Entertainment, Inc., certifies that it has reasonable grounds to believe that
      it
      meets all of the requirements for filing a 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 Las Vegas, State of Nevada, on January 30,
      2008.
Fuego
      Entertainment,
      Inc.
By
:
      /s/ Hugo
      Cancio
Hugo Cancio, President
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POWER
      OF ATTORNEY
Each
      person whose signature appears below constitutes and appoints Hugo Cancio,
      as
      his true and lawful attorney-in-fact and agent with full power of substitution
      and re-substitution for him and his name, place and stead, in any and all
      capacities, to sign any or all amendments to this Registration Statement
      (including post-effective amendments or any abbreviated registration statements
      and any amendments thereto filed pursuant to Rule 462(b) increasing the number
      of securities for which registration is sought) and to file the same, with
      all
      exhibits thereto and other documents in connection therewith, with the
      Securities and Exchange Commission, granting unto said attorney-in-fact full
      power and authority to do and perform each and every act and thing requisite
      and
      necessary to be done in and about the foregoing, as fully to all intents and
      purposes as he might or could do in person hereby ratifying and confirming
      all
      that said attorney-in-fact, or his substitute, 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 below by the following person in the capacities and on the
      date
      indicated.
Signature
Title
Date
/s/
                Hugo Cancio
Hugo
                Cancio
President
                and Director
January
                30, 2008
/s/  Rene
                Lavandera
Rene
                Lavandera
Director
January
                30, 2008
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