</title>
<!-- Licensed to: EDGARfilings, Ltd.-->
<!-- Document Created using EDGARizer 4.0.1.0 -->
<!-- Copyright 2007 EDGARfilings, Ltd., an IEC company.-->
<!-- All rights reserved EDGARfilings.com -->
</head>

<body>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" align="right" valign="top"><div>Commission File No. 333-_______</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" align="center" valign="top"><div>SECURITIES AND EXCHANGE COMMISSION</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="35%" valign="top"><div>&#160;</div>
</td>
<td width="31%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>Washington, D.C. 20549</div>
</td>
<td width="34%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="27%" valign="top"><div>&#160;</div>
</td>
<td width="46%" align="center" valign="top"><div>FORM S-8</div>
<div>REGISTRATION STATEMENT</div>
<div>Under</div>
<div>THE SECURITIES ACT OF 1933</div>
</td>
<td width="27%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="27%" valign="top"><div>&#160;</div>
</td>
<td width="46%" align="center" valign="top"><div>ALL FUELS &amp; ENERGY COMPANY</div>
</td>
<td width="27%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="19%" valign="top"><div>&#160;</div>
</td>
<td width="62%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(Exact Name of registrant as specified in its charter)</div>
</td>
<td width="19%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="38%" align="center" valign="top"><div>Delaware</div>
</td>
<td width="9%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="37%" align="center" valign="top"><div>62-1581902</div>
</td>
<td width="8%" align="center" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="38%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(State or Other Jurisdiction of
incorporation or organization)</div>
</td>
<td width="9%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="38%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(I.R.S. Employer Identification
Number)</div>
</td>
<td width="7%" align="center" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="38%" align="center" valign="top"><div>6165 N.W. 86th Street, Johnston,
Iowa</div>
</td>
<td width="9%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="37%" align="center" valign="top"><div>50131</div>
</td>
<td width="8%" align="center" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="38%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(Address of principal executive
office)</div>
</td>
<td width="9%" align="center" valign="top"><div>&#160;</div>
</td>
<td width="38%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(Zip Code)</div>
</td>
<td width="7%" align="center" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="27%" valign="top"><div>&#160;</div>
</td>
<td width="46%" align="center" valign="top"><div>2007 Stock Ownership Plan</div>
</td>
<td width="27%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="27%" valign="top"><div>&#160;</div>
</td>
<td width="46%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(Full Title of Plan)</div>
</td>
<td width="27%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="27%" valign="top"><div>&#160;</div>
</td>
<td width="46%" align="center" valign="top"><div>Dean E. Sukowatey, President</div>
<div>6165 N.W. 86th Street</div>
<div>Johnston, Iowa 50131</div>
</td>
<td width="27%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="27%" valign="top"><div>&#160;</div>
</td>
<td width="46%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(Name and address of agent for service)</div>
</td>
<td width="27%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="27%" valign="top"><div>&#160;</div>
</td>
<td width="46%" align="center" valign="top"><div>(515) 331-6509</div>
</td>
<td width="27%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="15%" valign="top"><div>&#160;</div>
</td>
<td width="69%" style="border-top: 0.0133333in solid" align="center" valign="top"><div>(Telephone number, including area code, of agent for service)</div>
</td>
<td width="16%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
<tr>
<td width="100%" valign="top"><div>&lt;PAGE&gt;</div>
</td>
</tr>
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<div align="center">
<table width="624px" cellpadding="6" cellspacing="0">
<tr>
<td class="table25column1" width="23%" valign="top"><div>&#160;</div>
</td>
<td class="table25column2" width="54%" align="center" valign="top"><div>CALCULATION OF REGISTRATION FEE</div>
</td>
<td class="table25column3" width="23%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
</div>
<div align="left">
<table width="624px" cellpadding="6" cellspacing="0">
<tr>
<td class="table26column1" width="17%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><br>
<div>Title of
securities</div>
<div>to be registered</div>
</td>
<td class="table26column2" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column3" width="24%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><br>
<br>
<div>Amount to be
registered(1)</div>
</td>
<td class="table26column4" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column5" width="18%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>Proposed
maximum
offering price</div>
<div>per share(2)</div>
</td>
<td class="table26column6" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column7" width="18%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>Proposed
maximum
aggregate</div>
<div>offering price(2)</div>
</td>
<td class="table26column8" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column9" width="19%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><br>
<div>Amount of</div>
<div>registration fee(3)</div>
</td>
</tr>
<tr>
<td class="table26column1" width="17%" style="border-bottom: 0.0133333in solid" valign="top"><div>Common Stock</div>
</td>
<td class="table26column2" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column3" width="24%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>2,000,000 shares</div>
</td>
<td class="table26column4" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column5" width="18%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>$0.83</div>
</td>
<td class="table26column6" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column7" width="18%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>$1,660,00</div>
</td>
<td class="table26column8" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column9" width="19%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>$50.96</div>
</td>
</tr>
<tr>
<td class="table26column1" width="17%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>Total</div>
</td>
<td class="table26column2" width="1%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column3" width="24%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>2,000,000 shares</div>
</td>
<td class="table26column4" width="1%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column5" width="18%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column6" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column7" width="18%" align="center" valign="top"><div>$1,660,00</div>
</td>
<td class="table26column8" width="1%" align="center" valign="top"><div>&#160;</div>
</td>
<td class="table26column9" width="19%" align="center" valign="top"><div>$50.96</div>
</td>
</tr>
</table>
</div>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>(1)</div>
</td>
<td width="92%" valign="top"><div>This Registration Statement shall also cover any additional shares of common stock which
become issuable under the 2007 Stock Ownership Plan by reason of any stock dividend,
stock split, recapitalization or other similar transaction effected without the Registrant&#8217;s
receipt of consideration which results in an increase in the number of outstanding shares
of Registrant&#8217;s common stock.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>(2)</div>
</td>
<td width="92%" valign="top"><div>Estimated solely for the purpose of calculating the registration fee in accordance with
Rule 457(c) and Rule 457(h) under the Securities Act of 1933, based on the average of
the high and low prices of the Registrant&#8217;s common stock as reported by the Over-the-Counter Bulletin Board on October 24, 2007.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>(3)</div>
</td>
<td width="92%" valign="top"><div>Calculated pursuant to General Instruction E on Form S-8.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="13%" valign="top"><div>&#160;</div>
</td>
<td width="75%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>PART II</div>
</td>
<td width="12%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" align="center" valign="top"><div>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="12%" style="border-bottom: 0.0133333in solid" valign="top"><div>Item 3.</div>
</td>
<td width="88%" style="border-left: 0.0133333in solid; border-bottom: 0.0133333in solid" valign="top"><div>Incorporation of Documents by Reference.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>The following documents are hereby incorporated by reference into this Registration
Statement:</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>1.</div>
</td>
<td width="92%" valign="top"><div>our Annual Report on Form 10-KSB/A for the year ended December 31, 2006, filed on
May 7, 2007;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>2.</div>
</td>
<td width="92%" valign="top"><div>our Quarterly Report on Form 10-QSB for the quarter ended March 31, 2007, filed on
May 21, 2007;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>3.</div>
</td>
<td width="92%" valign="top"><div>our Quarterly Report on Form 10-QSB for the quarter ended June 30, 2007, filed on
August 20, 2007;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>4.</div>
</td>
<td width="92%" valign="top"><div>our Current Report on Form 8-K, date of event, January 19, 2007, filed on January 23,
2007;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>5.</div>
</td>
<td width="92%" valign="top"><div>our Current Report on Form 8-K, date of event, January 29, 2007 filed on February 2,
2007;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>6.</div>
</td>
<td width="92%" valign="top"><div>our Current Report on Form 8-K, date of event, February 14, 2007 filed on February
22, 2007;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>7.</div>
</td>
<td width="92%" valign="top"><div>our Current Report on Form 8-K/A, date of event, April 9, 2007 filed on April 27,
2007;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>8.</div>
</td>
<td width="92%" valign="top"><div>our Current Report on Form 8-K/A, date of event, May 2, 2007 filed on May 7, 2007;
and</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>9.</div>
</td>
<td width="92%" valign="top"><div>our Current Report on Form 8-K, date of event, May 3, 2007 filed on May 7, 2007.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>In addition, all documents subsequently filed by Registrant pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934, 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 into this
Registration Statement and to be a part hereof from the date of filing such documents.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="12%" style="border-bottom: 0.0133333in solid" valign="top"><div>Item 4.</div>
</td>
<td width="88%" style="border-left: 0.0133333in solid; border-bottom: 0.0133333in solid" valign="top"><div>Description of Securities.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>Each share of our common stock entitles its holder to one vote on all matters to be voted upon by
shareholders. Subject to preferences that may apply to any outstanding shares of our preferred
stock, holders of our common stock will receive ratably any dividends our board of directors
declares out of funds legally available for that purpose. If we liquidate, dissolve or wind up our
affairs, the holders of our common stock are entitled to share ratably in all assets remaining after
payment of liabilities and any liquidation preference of any shares of our outstanding preferred
stock. Our common stock has no preemptive rights, conversion rights or other subscription rights
or redemption or sinking fund provisions.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="12%" style="border-bottom: 0.0133333in solid" valign="top"><div>Item 5.</div>
</td>
<td width="88%" style="border-left: 0.0133333in solid; border-bottom: 0.0133333in solid" valign="top"><div>Interests of Names Experts and Counsel.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" style="height: 0.68in" valign="top"><div>Newlan &amp; Newlan, Attorneys at Law, has passed upon the validity of the shares registered
pursuant to this Registration Statement.  The partners of the firm of Newlan &amp; Newlan own,
directly and indirectly, a total of 1,015,000 shares of our common stock.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="12%" style="border-bottom: 0.0133333in solid" valign="top"><div>Item 6.</div>
</td>
<td width="88%" style="border-left: 0.0133333in solid; border-bottom: 0.0133333in solid" valign="top"><div>Indemnification of Directors and Officers.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>As permitted by Section 145 of the Delaware General Corporation Law, the bylaws of the
registrant provide that (i) the registrant is required to indemnify its directors and executive
officers to the fullest extent not prohibited by the Delaware General Corporation Law, (ii) the
registrant may, in its discretion, indemnify its other officers, employees and agents as set forth in
the Delaware General Corporation Law, (iii) the registrant is required to advance all expenses
incurred by its directors and executive officers in connection with certain legal proceedings, (iv)
the rights conferred in the bylaws are not exclusive, and (v) the registrant is authorized to enter
into indemnification agreements with its directors, officers, employees and agents.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>The registrant has entered into agreements with its directors and executive officers that require
the registrant to indemnify such persons against expenses, judgments, fines, settlements, and other
amounts that any such person becomes legally obligated to pay (including with respect to a
derivative action) in connection with any proceeding, whether actual or threatened, to which such
person may be made a party by reason of the fact that such person is or was a director or officer
of the registrant or any of its affiliates, provided such person acted in good faith and in a manner
such person reasonably believed to be in, or not opposed to, the best interests of the registrant.
The indemnification agreements also set forth certain procedures that will apply in the event of
a claim for indemnification thereunder. At present, no litigation or proceeding is pending that
involves a director or officer of the registrant regarding which indemnification is sought, nor is
the registrant aware of any threatened litigation that may result in claims for indemnification.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>Registrant has purchased no insurance for indemnification of its officers and directors, agents,
etc., nor has there been any specific agreement for indemnification made between Registrant and
any of its officers and directors, or others, with respect to indemnification for them arising out of
their duties to Registrant.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>Insofar as indemnification for liabilities arising under the Securities Act may be permitted for our
directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, we
have been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than the
payment by us for expenses incurred or paid by a director, officer or controlling person in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, we will, unless in the
opinion of our counsel the matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether our indemnification is against public policy as
expressed in the Securities Act and will be governed by the final adjudication of the issue by the
court.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended,
may be permitted to directors, officers or control persons pursuant to the foregoing provisions,
we have been informed that, in the opinion of the SEC, such indemnification is against public
policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="12%" style="border-bottom: 0.0133333in solid" valign="top"><div>Item 7.</div>
</td>
<td width="88%" style="border-left: 0.0133333in solid; border-bottom: 0.0133333in solid" valign="top"><div>Exemption from Registration Claimed.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>Not applicable.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="12%" style="border-bottom: 0.0133333in solid" valign="top"><div>Item 8.</div>
</td>
<td width="88%" style="border-left: 0.0133333in solid; border-bottom: 0.0133333in solid" valign="top"><div>Exhibits.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" valign="top"><div>&#160;</div>
</td>
<td width="15%" style="border-bottom: 0.0133333in solid" valign="top"><div>Exhibit No.</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="73%" style="border-bottom: 0.0133333in solid" align="center" valign="top"><div>Description</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" valign="top"><div>&#160;</div>
</td>
<td width="15%" align="center" valign="top"><div>5.1</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="73%" valign="top"><div>Legal Opinion of Newlan &amp; Newlan, Attorneys at Law.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" valign="top"><div>&#160;</div>
</td>
<td width="15%" align="center" valign="top"><div>10.1</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="73%" valign="top"><div>Registrant&#8217;s 2007 Stock Ownership Plan.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" valign="top"><div>&#160;</div>
</td>
<td width="15%" align="center" valign="top"><div>23.1</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="73%" valign="top"><div>Consent of Farmer, Fuqua &amp; Huff, P.C.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="12%" style="border-bottom: 0.0133333in solid" valign="top"><div>Item 9.</div>
</td>
<td width="88%" style="border-left: 0.0133333in solid; border-bottom: 0.0133333in solid" valign="top"><div>Undertakings.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>(a)</div>
</td>
<td width="92%" valign="top"><div>The undersigned Registrant hereby undertakes (1) to file, during any period in which
offers or sales are being made, a post-effective amendment to this registration statement
to include any additional or changed material information on the plan of distribution; (2)
that, for the purpose of determining liability under the Securities Act, treat each
post-effective amendment as a new registration statement of the securities offered, and the
offering of the securities at that time to be the initial bona fide offering; (3) file a
post-effective amendment to remove from registration any of the securities that remain
unsold at the end of the offering.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="8%" align="right" valign="top"><div>(b)</div>
</td>
<td width="92%" valign="top"><div>Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of
the Securities and Exchange Commission such indemnification is against public policy
as expressed in the Act and is, therefore, unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by the Registrant of
expenses incurred or paid by a director, officer, or controlling person of the Registrant in
the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the
Registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the Act and will be
governed by the final adjudication of such issue.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td class="table66column1" width="100%" style="border-left: none; border-right: none; border-top: 0.0133333in solid; border-bottom: 0.0133333in solid" align="center" valign="top"><div>SIGNATURES</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>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 S-8 Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Johnston, State of Iowa, on the 23rd day of October,
2007.</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="46%" valign="top"><div>&#160;</div>
</td>
<td width="54%" valign="top"><div>ALL FUELS &amp; ENERGY COMPANY</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="46%" valign="top"><div>&#160;</div>
</td>
<td width="6%" align="right" valign="top"><div>By:</div>
</td>
<td width="38%" style="border-bottom: 0.0133333in solid" valign="top"><div>/s/ DEAN E. SUKOWATEY</div>
</td>
<td width="10%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="52%" valign="top"><div>&#160;</div>
</td>
<td width="38%" valign="top"><div>Dean E. Sukowatey, President</div>
</td>
<td width="10%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement on Form S-8 has been signed by the following persons in the capacities and on the
dates included:</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="38%" valign="top"><div>&#160;</div>
</td>
<td width="2%" valign="top"><div>&#160;</div>
</td>
<td width="35%" valign="top"><div>&#160;</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="21%" valign="top"><div>&#160;</div>
</td>
</tr>
<tr>
<td width="38%" style="border-bottom: 0.0133333in solid" valign="top"><div>/s/ DEAN E. SUKOWATEY</div>
</td>
<td width="2%" valign="top"><div>&#160;</div>
</td>
<td width="35%" valign="top"><div>&#160;</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="21%" valign="top"><div>October 23, 2007</div>
</td>
</tr>
<tr>
<td width="38%" valign="top"><div>Dean E. Sukowatey</div>
</td>
<td width="2%" valign="top"><div>&#160;</div>
</td>
<td width="35%" valign="top"><div>President (principal executive
officer), Acting Chief
Accounting Officer (principal
financial officer), Secretary
and Director</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="21%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="38%" style="border-bottom: 0.0133333in solid" valign="top"><div>/s/ BRIAN K. GIBSON</div>
</td>
<td width="2%" valign="top"><div>&#160;</div>
</td>
<td width="35%" valign="top"><div>&#160;</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="21%" valign="top"><div>October 23, 2007</div>
</td>
</tr>
<tr>
<td width="38%" valign="top"><div>Brian K. Gibson</div>
</td>
<td width="2%" valign="top"><div>&#160;</div>
</td>
<td width="35%" valign="top"><div>Treasurer and Director</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="21%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="100%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
<table width="100%" cellpadding="6" cellspacing="0">
<tr>
<td width="38%" style="border-bottom: 0.0133333in solid" valign="top"><div>/s/ STEVEN J. LEAVITT</div>
</td>
<td width="2%" valign="top"><div>&#160;</div>
</td>
<td width="35%" valign="top"><div>&#160;</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="21%" valign="top"><div>October 23, 2007</div>
</td>
</tr>
<tr>
<td width="38%" valign="top"><div>Steven J. Leavitt</div>
</td>
<td width="2%" valign="top"><div>&#160;</div>
</td>
<td width="35%" valign="top"><div>Director</div>
</td>
<td width="4%" valign="top"><div>&#160;</div>
</td>
<td width="21%" valign="top"><div>&#160;</div>
</td>
</tr>
</table>
</body>

</html>
[{"type": "S-8", "sequence": "1", "filename": "forms8.htm", "description": "ALL FUELS AND ENERGY S-8", "secsgml_size_bytes": 31856}]
{"company-data": {"conformed-name": "ALL Fuels & Energy Co", "cik": "0001103384", "assigned-sic": "2860", "irs-number": "621581902", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-146941", "film-number": "071191714"}, "business-address": {"street1": "6165 N W 86TH ST", "city": "JOHNSTON", "state": "IA", "zip": "50131", "phone": "515-331-6509"}, "mail-address": {"street1": "6165 N W 86TH ST", "city": "JOHNSTON", "state": "IA", "zip": "50131"}, "former-company": {"former-conformed-name": "I CRYSTAL INC", "date-changed": "20000114"}}
Commission File No. 333-_______
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
THE SECURITIES ACT OF 1933
ALL FUELS & ENERGY COMPANY
(Exact Name of registrant as specified in its charter)
Delaware
62-1581902
(State or Other Jurisdiction of
incorporation or organization)
(I.R.S. Employer Identification
Number)
6165 N.W. 86th Street, Johnston,
Iowa
50131
(Address of principal executive
office)
(Zip Code)
2007 Stock Ownership Plan
(Full Title of Plan)
Dean E. Sukowatey, President
6165 N.W. 86th Street
Johnston, Iowa 50131
(Name and address of agent for service)
(515) 331-6509
(Telephone number, including area code, of agent for service)
<PAGE>
CALCULATION OF REGISTRATION FEE
Title of
securities
to be registered
Amount to be
registered(1)
Proposed
maximum
offering price
per share(2)
Proposed
maximum
aggregate
offering price(2)
Amount of
registration fee(3)
Common Stock
2,000,000 shares
$0.83
$1,660,00
$50.96
Total
2,000,000 shares
$1,660,00
$50.96
(1)
This Registration Statement shall also cover any additional shares of common stock which
become issuable under the 2007 Stock Ownership Plan by reason of any stock dividend,
stock split, recapitalization or other similar transaction effected without the Registrant's
receipt of consideration which results in an increase in the number of outstanding shares
of Registrant's common stock.
(2)
Estimated solely for the purpose of calculating the registration fee in accordance with
Rule 457(c) and Rule 457(h) under the Securities Act of 1933, based on the average of
the high and low prices of the Registrant's common stock as reported by the Over-the-Counter Bulletin Board on October 24, 2007.
(3)
Calculated pursuant to General Instruction E on Form S-8.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents are hereby incorporated by reference into this Registration
Statement:
1.
our Annual Report on Form 10-KSB/A for the year ended December 31, 2006, filed on
May 7, 2007;
2.
our Quarterly Report on Form 10-QSB for the quarter ended March 31, 2007, filed on
May 21, 2007;
3.
our Quarterly Report on Form 10-QSB for the quarter ended June 30, 2007, filed on
August 20, 2007;
4.
our Current Report on Form 8-K, date of event, January 19, 2007, filed on January 23,
2007;
5.
our Current Report on Form 8-K, date of event, January 29, 2007 filed on February 2,
2007;
6.
our Current Report on Form 8-K, date of event, February 14, 2007 filed on February
22, 2007;
7.
our Current Report on Form 8-K/A, date of event, April 9, 2007 filed on April 27,
2007;
8.
our Current Report on Form 8-K/A, date of event, May 2, 2007 filed on May 7, 2007;
and
9.
our Current Report on Form 8-K, date of event, May 3, 2007 filed on May 7, 2007.
In addition, all documents subsequently filed by Registrant pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934, 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 into this
Registration Statement and to be a part hereof from the date of filing such documents.
Item 4.
Description of Securities.
Each share of our common stock entitles its holder to one vote on all matters to be voted upon by
shareholders. Subject to preferences that may apply to any outstanding shares of our preferred
stock, holders of our common stock will receive ratably any dividends our board of directors
declares out of funds legally available for that purpose. If we liquidate, dissolve or wind up our
affairs, the holders of our common stock are entitled to share ratably in all assets remaining after
payment of liabilities and any liquidation preference of any shares of our outstanding preferred
stock. Our common stock has no preemptive rights, conversion rights or other subscription rights
or redemption or sinking fund provisions.
Item 5.
Interests of Names Experts and Counsel.
Newlan & Newlan, Attorneys at Law, has passed upon the validity of the shares registered
pursuant to this Registration Statement.  The partners of the firm of Newlan & Newlan own,
directly and indirectly, a total of 1,015,000 shares of our common stock.
Item 6.
Indemnification of Directors and Officers.
As permitted by Section 145 of the Delaware General Corporation Law, the bylaws of the
registrant provide that (i) the registrant is required to indemnify its directors and executive
officers to the fullest extent not prohibited by the Delaware General Corporation Law, (ii) the
registrant may, in its discretion, indemnify its other officers, employees and agents as set forth in
the Delaware General Corporation Law, (iii) the registrant is required to advance all expenses
incurred by its directors and executive officers in connection with certain legal proceedings, (iv)
the rights conferred in the bylaws are not exclusive, and (v) the registrant is authorized to enter
into indemnification agreements with its directors, officers, employees and agents.
The registrant has entered into agreements with its directors and executive officers that require
the registrant to indemnify such persons against expenses, judgments, fines, settlements, and other
amounts that any such person becomes legally obligated to pay (including with respect to a
derivative action) in connection with any proceeding, whether actual or threatened, to which such
person may be made a party by reason of the fact that such person is or was a director or officer
of the registrant or any of its affiliates, provided such person acted in good faith and in a manner
such person reasonably believed to be in, or not opposed to, the best interests of the registrant.
The indemnification agreements also set forth certain procedures that will apply in the event of
a claim for indemnification thereunder. At present, no litigation or proceeding is pending that
involves a director or officer of the registrant regarding which indemnification is sought, nor is
the registrant aware of any threatened litigation that may result in claims for indemnification.
Registrant has purchased no insurance for indemnification of its officers and directors, agents,
etc., nor has there been any specific agreement for indemnification made between Registrant and
any of its officers and directors, or others, with respect to indemnification for them arising out of
their duties to Registrant.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted for our
directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, we
have been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than the
payment by us for expenses incurred or paid by a director, officer or controlling person in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, we will, unless in the
opinion of our counsel the matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether our indemnification is against public policy as
expressed in the Securities Act and will be governed by the final adjudication of the issue by the
court.
Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended,
may be permitted to directors, officers or control persons pursuant to the foregoing provisions,
we have been informed that, in the opinion of the SEC, such indemnification is against public
policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
Exhibit No.
Description
5.1
Legal Opinion of Newlan & Newlan, Attorneys at Law.
10.1
Registrant's 2007 Stock Ownership Plan.
23.1
Consent of Farmer, Fuqua & Huff, P.C.
Item 9.
Undertakings.
(a)
The undersigned Registrant hereby undertakes (1) to file, during any period in which
offers or sales are being made, a post-effective amendment to this registration statement
to include any additional or changed material information on the plan of distribution; (2)
that, for the purpose of determining liability under the Securities Act, treat each
post-effective amendment as a new registration statement of the securities offered, and the
offering of the securities at that time to be the initial bona fide offering; (3) file a
post-effective amendment to remove from registration any of the securities that remain
unsold at the end of the offering.
(b)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of
the Securities and Exchange Commission such indemnification is against public policy
as expressed in the Act and is, therefore, unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by the Registrant of
expenses incurred or paid by a director, officer, or controlling person of the Registrant in
the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the
Registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the Act and will be
governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act 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 S-8 Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Johnston, State of Iowa, on the 23rd day of October,
2007.
ALL FUELS & ENERGY COMPANY
By:
/s/ DEAN E. SUKOWATEY
Dean E. Sukowatey, President
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement on Form S-8 has been signed by the following persons in the capacities and on the
dates included:
/s/ DEAN E. SUKOWATEY
October 23, 2007
Dean E. Sukowatey
President (principal executive
officer), Acting Chief
Accounting Officer (principal
financial officer), Secretary
and Director
/s/ BRIAN K. GIBSON
October 23, 2007
Brian K. Gibson
Treasurer and Director
/s/ STEVEN J. LEAVITT
October 23, 2007
Steven J. Leavitt
Director