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<DIV align="center" style="font-size: 10pt; margin-top: 16pt">As
filed with the Securities and Exchange Commission on November 13, 2009
</DIV>

<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV align="center" style="font-size: 14pt; margin-top: 11pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, DC 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER THE<BR>
SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>TOWER GROUP, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13-3894120</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer Identification No.)</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">incorporation or organization)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 11pt"><B>120 Broadway, 31st Floor<BR>
New York, New York 10271</B><BR>
(Address, including zip code, of principal executive offices)<BR>
<B>Tower Group, Inc. 2007 Stock Incentive Plan for Employees of Specialty Underwriters&#146; Alliance, Inc.<BR>
Tower Group, Inc. 2004 Stock Option Plan for Employees of Specialty Underwriters&#146; Alliance, Inc.</B><BR>
(Full title of the plan)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 11pt"><B>Francis M. Colalucci<BR>
Senior Vice President, Chief Financial Officer and Treasurer<BR>
Tower Group, Inc.<BR>
120 Broadway, 31st Floor<BR>
New York, New York 10271</B><BR>
(Name and address of agent for service)<BR>
Copies to:</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 11pt"><B>Elliot S. Orol, Esq.<BR>
Senior Vice President, General Counsel and<BR>
Secretary<BR>
Tower Group, Inc.<BR>
120 Broadway, 31st Floor<BR>
New York, New York 10271</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 0pt"><B>(212)&nbsp;655-2000</B><BR>
(Telephone number, including area code, of agent for service)</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer or a smaller reporting company. See the definitions of &#147;large
accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the
Exchange Act. (Check one):
</DIV>

<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%" style="font-size: 10pt">
<TR style="font-size: 6pt">
    <TD width="10%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD nowrap align="left" valign="top">Large accelerated filer <FONT face="Wingdings">&#111;</FONT>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" valign="top">Accelerated filer <FONT face="Wingdings">&#254;</FONT>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD nowrap align="center">Non-accelerated filer <FONT face="Wingdings">&#111;</FONT><BR>(Do not check if a smaller reporting company)</TD>
    <TD align="center">&nbsp;</TD>
    <TD nowrap align="center" valign="top">Smaller reporting company <FONT face="Wingdings">&#111;</FONT>&nbsp;</TD>
</TR>
</TABLE>
</DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 15pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom" style="font-size: 3pt">
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="15" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Proposed maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Proposed maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Title of securities to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>offering price per</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>aggregate offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>registered (1)(2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Share(3)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Price (3)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Registration Fee(4)</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value
$0.01 per share</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="top" style="border-top: 2px solid #000000">293,335</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="top" style="border-top: 2px solid #000000">$23.96</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="top" style="border-top: 2px solid #000000">$7,028,306.60</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="top" style="border-top: 2px solid #000000">$392.18</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="15" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>Pursuant to Rule&nbsp;416 under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;) this
registration statement on Form S-8 (this &#147;Registration Statement&#148;) also covers any additional
securities to be offered or issued in connection with a stock split, stock dividend or
similar transaction. Each of the shares of Tower Group, Inc.&#146;s (&#147;Tower&#148;) common stock
registered hereunder are issuable upon settlement of deferred stock awards or the exercise of
outstanding options to acquire shares of Tower common stock, in each case pursuant to grants
made to employees of Specialty Underwriters&#146; Alliance, Inc. (&#147;SUA&#148;) in connection with the
merger of Tower&#146;s wholly-owned subsidiary, Tower S.F. Merger
 Corporation (&#147;Merger Sub&#148;),
with and into SUA, pursuant to that certain Amended and Restated Agreement and Plan of
Merger, executed on July 22, 2009 and effective as of June&nbsp;21, 2009, by and among Tower, Merger Sub and SUA (the &#147;Merger
Agreement&#148;).</TD>
</TR>

<TR style="font-size: 2pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Represents a bona fide estimate of the maximum amount of shares of Tower common stock that
may be issued upon the settlement of the SUA deferred stock awards converted into Tower
deferred stock awards in the merger or the exercise of SUA stock options converted into Tower
stock options in the merger. The estimated number of deferred stock awards was calculated as
the product of (a) 1,047,626, which is the number of outstanding SUA deferred stock awards and
options to acquire SUA common stock under the SUA stock incentive
plans as of November 13,
2009, and (b) .28, which is the award exchange ratio calculated pursuant to the Merger
Agreement.</TD>
</TR>
<TR style="font-size: 2pt"><TD>&nbsp;</TD></TR>
<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee required by Section 6(b)
of the Securities Act, and calculated pursuant to paragraphs (c)&nbsp;and (h)&nbsp;of Rule&nbsp;457 under
the Securities Act, based upon the average high and low prices of Tower common stock, as
reported on the NASDAQ Global Select Market on November&nbsp;12, 2009.</TD>
</TR>

<TR style="font-size: 2pt"><TD>&nbsp;</TD></TR>
<TR valign="top">
    <TD nowrap align="left">(4)</TD>
    <TD>&nbsp;</TD>
    <TD>Calculated by multiplying the estimated aggregate offering price of securities by 0.0000558.</TD>
</TR>
</TABLE>
<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
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</DIV>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INTRODUCTORY STATEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the effective time of the merger (the &#147;Effective Time&#148;) contemplated by that certain
Amended and Restated Agreement and Plan of Merger, executed July 22,
2009 and effective June&nbsp;21, 2009 (the &#147;Merger Agreement&#148;), by and among Tower
Group, Inc. (&#147;Tower&#148;), Specialty Underwriters&#146; Alliance, Inc. (&#147;SUA&#148;), and Tower S.F. Merger Corporation (&#147;Merger Sub&#148;), (a)&nbsp;each outstanding option to purchase SUA common stock, whether
vested or unvested, will be converted into an option to acquire such number of shares of Tower
common stock equal to the product (rounded down to the nearest number of whole shares) of the
number of SUA common shares that were subject to the original SUA option immediately prior to the
Effective Time multiplied by the award exchange ratio described in the Merger Agreement and (b)
each outstanding deferred stock award, settleable in shares of SUA common stock will be converted
into a deferred stock award settleable in such number of shares of Tower common stock equal to the
product (rounded down to the nearest whole share) of the number of shares of SUA common stock
subject to the SUA deferred stock award, multiplied by the award exchange ratio described in the
Merger Agreement. Such options to acquire shares of Tower common stock and deferred stock awards
settleable in shares of Tower common stock will otherwise have the same terms and conditions
(including vesting dates, expiration date and exercise periods, as applicable) as were in effect
with respect to the corresponding option to acquire SUA common shares or SUA deferred stock award
pursuant to the 2007 Stock Incentive Plan of Specialty Underwriters&#146; Alliance, Inc. and the 2004
Stock Option Plan of Specialty Underwriters&#146; Alliance, Inc., each as amended, as applicable,
immediately prior to the Effective Time.
</DIV>
<!-- link1 "PART I INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS" -->

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</B>
</DIV>

<!-- link2 "ITEM 1. PLAN INFORMATION" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 1. PLAN INFORMATION.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part&nbsp;I (plan and registrant information)
will be delivered in accordance with Rule&nbsp;428(b)(1) under the U.S. Securities Act of 1933, as
amended (the &#147;Securities Act&#148;). Such documents are not required to be, and are not, filed with the
Securities and Exchange Commission (the &#147;Commission&#148;), either as part of this Registration
Statement or as prospectuses or prospectus supplements pursuant to Rule&nbsp;424 under the Securities
Act. These documents, and the documents incorporated by reference in this Registration Statement
pursuant to Item&nbsp;3 of Part&nbsp;II of this Form S-8, taken together, constitute a prospectus that meets
the requirements of Section 10(a) of the Securities Act.
</DIV>
<!-- link2 "ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tower will provide participants of the Tower Group, Inc. 2007 Stock Incentive Plan for
Employees of Specialty Underwriters&#146; Alliance, Inc. and the Tower Group, Inc. 2004 Stock Option
Plan for Employees of Specialty Underwriters&#146; Alliance, Inc. (collectively, the &#147;<U>Plans</U>&#148;),
upon written or oral request and without charge, a copy of the documents incorporated by reference
in Item&nbsp;3 of Part&nbsp;II of this registration statement, which are incorporated by reference in the
Section 10(a) prospectus, and all documents required to be delivered to employees pursuant to Rule
428(b) under the Securities Act. Requests for such documents should be directed to Tower Group,
Inc., 120 Broadway, 31st Floor, New York, New York 10271, Attention: General Counsel, telephone
number (212)&nbsp;655-2000.
</DIV>
<!-- link1 "PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

<!-- link2 "ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by Tower with the Commission are incorporated herein by
reference:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Tower&#146;s Annual Report on Form 10-K for the year ended December&nbsp;31, 2008, filed on March
16, 2009;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;the description of Tower&#146;s common stock, which is contained in Tower&#146;s registration
statement on Form 8-A filed with the Commission on October&nbsp;18, 2004 under the Securities and
Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), including any amendments or reports filed
for the purpose of updating such description.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Quarterly Reports on Form 10-Q (including amendments thereto) for the
quarters ended March 31, 2009, June 30, 2009 and September 30,
2009.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Current Reports on Form 8-K filed on January 15, 2009, January 28, 2009,
February 5, 2009, March 2, 2009, May 7, 2009, June 17, 2009, June 22, 2009, June 23,
2009, July 23, 2009, August 5, 2009, September 9, 2009 and November
5, 2009. </DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and other documents subsequently filed by Tower pursuant to Sections 13(a) and
(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which
indicates that all securities offered hereby have been sold or which deregisters all securities
remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof
from the date of the filing of such reports and documents (such documents, and the documents
enumerated above, being hereinafter referred to as &#147;Incorporated Documents&#148;); provided, however,
that the documents enumerated above or subsequently filed by Tower pursuant to Sections&nbsp;13(a),
13(c), 14 and 15(d) of the Exchange Act in each year during which the offering made hereby is in
effect prior to the filing with the Commission of Tower&#146;s Annual Report on Form 10-K covering such year shall not be Incorporated Documents or be incorporated by
reference herein or be a part hereof from and after the filing of such Annual Report on Form 10-K.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in an Incorporated Document or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes hereof to the extent that a
statement contained herein or in any subsequently filed document which also is deemed to be
incorporated by reference herein 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 hereof.
</DIV>
<!-- link2 "ITEM 4. DESCRIPTION OF SECURITIES" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 4. DESCRIPTION OF SECURITIES.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Tower&#146;s amended and restated certificate of incorporation, and in accordance with
Section&nbsp;145 of the Delaware General Corporation Law (the &#147;DGCL&#148;), Tower will indemnify any person
made or threatened to be made a party to an action or proceeding, whether civil, criminal,
administrative or investigative (other than a &#147;derivative&#148; action by or in the right of Tower to
procure a judgment in its favor) by reason of the fact that such person is or was a director or
officer of Tower, against judgments, fines, amounts paid in settlement and reasonable expenses,
including attorney&#146;s fees actually and necessarily incurred as a result of such action or
proceeding if 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 Tower, and, in criminal actions or proceedings, had no
reasonable cause to believe was unlawful. A similar standard of care is applicable in the case of
derivative actions, except that indemnification only extends to amounts paid in settlement and
reasonable expenses (including attorneys&#146; fees) incurred in connection with the defense or
settlement of such an action and then, where the action is settled or otherwise disposed of or the
person is adjudged to be liable to Tower, only if and to the extent the court in which such action
was brought or, if none, a court of competent jurisdiction determines that such person is fairly
and reasonably entitled to such indemnity and then only for such expenses as the court deems
proper.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tower&#146;s amended and restated certificate of incorporation provides that Tower will indemnify
any person made, or threatened to be made, a party to or otherwise involved in any action, suit or
proceeding (whether civil, criminal, administrative or investigative), by reason of the fact that
such person is or was a director or officer of Tower or is or was serving at the request of the
Tower as a director, officer, employee or agent of another corporation or of a partnership, joint
venture, trust, or other enterprise, including service with respect to an employee benefit plan, in
any capacity. No director of Tower will be personally liable to Tower or its stockholders for
monetary damages for any breach of fiduciary duty by such a director as a director. Notwithstanding
the foregoing sentence, a director will be liable to the extent provided by applicable law (1)&nbsp;for
any breach of the director&#146;s duty of loyalty to Tower or its stockholders, (2)&nbsp;for acts or
omissions not in good faith or which involve intentional misconduct or a knowing violation of law,
(3)&nbsp;pursuant to Section&nbsp;174 of the DGCL, or (4)&nbsp;for any transaction from which such director
derived an improper personal benefit.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, Tower may purchase and maintain insurance on behalf of any person who is or was a
director, officer, employee or agent of Tower or another corporation, partnership, joint venture,
trust or other enterprise against any liability asserted against and incurred by such person in
such capacity, or arising out of the person&#146;s status as such whether or not Tower would have the
power or obligation to indemnify such person against such liability under the provisions of the
DGCL. Tower maintains insurance for the benefit of Tower&#146;s officers and directors insuring such
persons against certain liabilities, including liabilities under the securities laws.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted
to directors, officers or persons controlling Tower pursuant to the foregoing provisions, Tower has
been informed that in the opinion of the Commission such indemnification is against public policy
as expressed in such Act and is therefore unenforceable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Merger Agreement provides for indemnification of the past and present officers and
directors of SUA and its subsidiaries, for acts or omissions occurring at or prior to the
completion of the merger, to the same extent as these individuals had rights of indemnification
prior to the completion of the merger.
</DIV>
<!-- link2 "ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "ITEM 8. EXHIBITS" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 8. EXHIBITS.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See Exhibit&nbsp;Index.
</DIV>
<!-- link2 "ITEM 9. UNDERTAKINGS" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 9. UNDERTAKINGS.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;to include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;to reflect in the prospectus any facts or events arising after the effective date of this
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 this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high end of the estimated maximum offering range may be reflected in
the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than a 20% change in the maximum aggregate offering
price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective Registration
Statement; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;to include any material information with respect to the plan of distribution not
previously disclosed in this Registration Statement or any material change to such information in
this Registration Statement; <I>provided</I>, <I>however </I>that paragraphs (a)(1)(i) and (a)(1)(ii) of this
section do not apply if the information required to be included in a post-effective amendment by
such paragraphs is contained in reports filed with or furnished to the Commission by the registrant
pursuant to Section&nbsp;13 or 15(d) of the Exchange Act that are incorporated by reference in this
Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the registrant&#146;s annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
Registration Statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
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 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 Securities Act and will be
governed by the final adjudication of such issue.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "SIGNATURES" -->

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">SIGNATURES
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, the registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned thereunto
duly authorized, in New York, New York, on the 13th day of November, 2009.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">TOWER GROUP, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>

<TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Francis M. Colalucci&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Francis M. Colalucci&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Senior Vice President, Chief
Financial Officer, Treasurer and
Director&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">POWER OF ATTORNEY
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes
and appoints MICHAEL H. LEE, FRANCIS M. COLALUCCI and ELLIOT OROL, and each of them, as his or her
true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution,
for the undersigned and in his or her name, place and stead, in any and all capacities, to sign the
Registration Statement on Form S-8 and any or all amendments (including post-effective amendments)
to the Registration Statement and to file the same, with all exhibits thereto, and all documents in
connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power of authority to do and perform each and
every act and thing requisite and necessary to be done in connection therewith, as fully to all
intents and purposes as he or she might or could do in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents, each acting alone, or his or her substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this Registration Statement has been
signed below by the following persons in the capacities indicated and on the dates indicated
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Chairman of the Board, President and
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;13, 2009</TD>
</TR>
<TR style="font-size: 10pt">

<TD colspan="1" valign="top" align="center" style="border-bottom: 1px solid #000000">/s/
Michael H. Lee</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Michael H. Lee
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Chief Executive Officer</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Principal Executive Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Senior Vice President, Chief
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;13, 2009</TD>
</TR>
<TR style="font-size: 10pt">

<TD colspan="1" valign="top" align="center" style="border-bottom: 1px solid #000000">/s/
Francis M. Colalucci</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Francis M. Colalucci
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Financial Officer and Treasurer, Director</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Principal Financial Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Senior Vice President, and
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;13, 2009</TD>
</TR>
<TR style="font-size: 10pt">

<TD colspan="1" valign="top" align="center" style="border-bottom: 1px solid #000000">/s/
Richard M. Barrow</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Richard M. Barrow
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Chief Accounting Officer</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Principal Accounting Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;9, 2009</TD>
</TR>
<TR style="font-size: 10pt">

<TD colspan="1" valign="top" align="center" style="border-bottom: 1px solid #000000">/s/
Charles A. Bryan</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Charles A. Bryan</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/&nbsp;William W. Fox, Jr.
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;7, 2009</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">William W. Fox, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/&nbsp;William A. Robbie
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;10, 2009</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">William A. Robbie</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>, 2009</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Steven W. Schuster</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/&nbsp;Robert S. Smith
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;11, 2009</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Robert S. Smith</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/&nbsp;Jan R. Van Gorder
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November&nbsp;11, 2009</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Jan R. Van Gorder</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>, 2009</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Austin P. Young, III</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->7<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "EXHIBIT INDEX" -->

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">EXHIBIT INDEX
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Number</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description of Exhibit</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Debevoise &#038; Plimpton LLP, regarding the legality of the securities being issued.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Debevoise &#038; Plimpton LLP (included in opinion of counsel filed as Exhibit&nbsp;5.1).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Johnson Lambert &#038; Co. LLP.</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (set forth on the signature page of this Registration Statement).</TD>
</TR>
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[{"type": "S-8", "sequence": "1", "filename": "y80384sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 50676}]
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sv8
As
filed with the Securities and Exchange Commission on November 13, 2009
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE
SECURITIES ACT OF 1933
TOWER GROUP, INC.
(Exact name of registrant as specified in its charter)
Delaware
13-3894120
(State or other jurisdiction of
(I.R.S. Employer Identification No.)
incorporation or organization)
120 Broadway, 31st Floor
New York, New York 10271
(Address, including zip code, of principal executive offices)
Tower Group, Inc. 2007 Stock Incentive Plan for Employees of Specialty Underwriters' Alliance, Inc.
Tower Group, Inc. 2004 Stock Option Plan for Employees of Specialty Underwriters' Alliance, Inc.
(Full title of the plan)
Francis M. Colalucci
Senior Vice President, Chief Financial Officer and Treasurer
Tower Group, Inc.
120 Broadway, 31st Floor
New York, New York 10271
(Name and address of agent for service)
Copies to:
Elliot S. Orol, Esq.
Senior Vice President, General Counsel and
Secretary
Tower Group, Inc.
120 Broadway, 31st Floor
New York, New York 10271
(212) 655-2000
(Telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer or a smaller reporting company. See the definitions of "large
accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
Exchange Act. (Check one):
Large accelerated filer
o
Accelerated filer
þ
Non-accelerated filer
o
(Do not check if a smaller reporting company)
Smaller reporting company
o
CALCULATION OF REGISTRATION FEE
Proposed maximum
Proposed maximum
Title of securities to be
Amount to be
offering price per
aggregate offering
Amount of
registered
registered (1)(2)
Share(3)
Price (3)
Registration Fee(4)
Common Stock, par value
$0.01 per share
293,335
$23.96
$7,028,306.60
$392.18
(1)
Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act") this
registration statement on Form S-8 (this "Registration Statement") also covers any additional
securities to be offered or issued in connection with a stock split, stock dividend or
similar transaction. Each of the shares of Tower Group, Inc.'s ("Tower") common stock
registered hereunder are issuable upon settlement of deferred stock awards or the exercise of
outstanding options to acquire shares of Tower common stock, in each case pursuant to grants
made to employees of Specialty Underwriters' Alliance, Inc. ("SUA") in connection with the
merger of Tower's wholly-owned subsidiary, Tower S.F. Merger
 Corporation ("Merger Sub"),
with and into SUA, pursuant to that certain Amended and Restated Agreement and Plan of
Merger, executed on July 22, 2009 and effective as of June 21, 2009, by and among Tower, Merger Sub and SUA (the "Merger
Agreement").
(2)
Represents a bona fide estimate of the maximum amount of shares of Tower common stock that
may be issued upon the settlement of the SUA deferred stock awards converted into Tower
deferred stock awards in the merger or the exercise of SUA stock options converted into Tower
stock options in the merger. The estimated number of deferred stock awards was calculated as
the product of (a) 1,047,626, which is the number of outstanding SUA deferred stock awards and
options to acquire SUA common stock under the SUA stock incentive
plans as of November 13,
2009, and (b) .28, which is the award exchange ratio calculated pursuant to the Merger
Agreement.
(3)
Estimated solely for the purpose of calculating the registration fee required by Section 6(b)
of the Securities Act, and calculated pursuant to paragraphs (c) and (h) of Rule 457 under
the Securities Act, based upon the average high and low prices of Tower common stock, as
reported on the NASDAQ Global Select Market on November 12, 2009.
(4)
Calculated by multiplying the estimated aggregate offering price of securities by 0.0000558.
INTRODUCTORY STATEMENT
At the effective time of the merger (the "Effective Time") contemplated by that certain
Amended and Restated Agreement and Plan of Merger, executed July 22,
2009 and effective June 21, 2009 (the "Merger Agreement"), by and among Tower
Group, Inc. ("Tower"), Specialty Underwriters' Alliance, Inc. ("SUA"), and Tower S.F. Merger Corporation ("Merger Sub"), (a) each outstanding option to purchase SUA common stock, whether
vested or unvested, will be converted into an option to acquire such number of shares of Tower
common stock equal to the product (rounded down to the nearest number of whole shares) of the
number of SUA common shares that were subject to the original SUA option immediately prior to the
Effective Time multiplied by the award exchange ratio described in the Merger Agreement and (b)
each outstanding deferred stock award, settleable in shares of SUA common stock will be converted
into a deferred stock award settleable in such number of shares of Tower common stock equal to the
product (rounded down to the nearest whole share) of the number of shares of SUA common stock
subject to the SUA deferred stock award, multiplied by the award exchange ratio described in the
Merger Agreement. Such options to acquire shares of Tower common stock and deferred stock awards
settleable in shares of Tower common stock will otherwise have the same terms and conditions
(including vesting dates, expiration date and exercise periods, as applicable) as were in effect
with respect to the corresponding option to acquire SUA common shares or SUA deferred stock award
pursuant to the 2007 Stock Incentive Plan of Specialty Underwriters' Alliance, Inc. and the 2004
Stock Option Plan of Specialty Underwriters' Alliance, Inc., each as amended, as applicable,
immediately prior to the Effective Time.
PART I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
ITEM 1. PLAN INFORMATION.
The documents containing the information specified in Part I (plan and registrant information)
will be delivered in accordance with Rule 428(b)(1) under the U.S. Securities Act of 1933, as
amended (the "Securities Act"). Such documents are not required to be, and are not, filed with the
Securities and Exchange Commission (the "Commission"), either as part of this Registration
Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities
Act. These documents, and the documents incorporated by reference in this Registration Statement
pursuant to Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets
the requirements of Section 10(a) of the Securities Act.
ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.
Tower will provide participants of the Tower Group, Inc. 2007 Stock Incentive Plan for
Employees of Specialty Underwriters' Alliance, Inc. and the Tower Group, Inc. 2004 Stock Option
Plan for Employees of Specialty Underwriters' Alliance, Inc. (collectively, the "
Plans
"),
upon written or oral request and without charge, a copy of the documents incorporated by reference
in Item 3 of Part II of this registration statement, which are incorporated by reference in the
Section 10(a) prospectus, and all documents required to be delivered to employees pursuant to Rule
428(b) under the Securities Act. Requests for such documents should be directed to Tower Group,
Inc., 120 Broadway, 31st Floor, New York, New York 10271, Attention: General Counsel, telephone
number (212) 655-2000.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents filed by Tower with the Commission are incorporated herein by
reference:
(a) Tower's Annual Report on Form 10-K for the year ended December 31, 2008, filed on March
16, 2009;
(b) the description of Tower's common stock, which is contained in Tower's registration
statement on Form 8-A filed with the Commission on October 18, 2004 under the Securities and
Exchange Act of 1934, as amended (the "Exchange Act"), including any amendments or reports filed
for the purpose of updating such description.
(c) Quarterly Reports on Form 10-Q (including amendments thereto) for the
quarters ended March 31, 2009, June 30, 2009 and September 30,
2009.
(d) Current Reports on Form 8-K filed on January 15, 2009, January 28, 2009,
February 5, 2009, March 2, 2009, May 7, 2009, June 17, 2009, June 22, 2009, June 23,
2009, July 23, 2009, August 5, 2009, September 9, 2009 and November
5, 2009.
2
All reports and other documents subsequently filed by Tower pursuant to Sections 13(a) and
(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which
indicates that all securities offered hereby have been sold or which deregisters all securities
remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof
from the date of the filing of such reports and documents (such documents, and the documents
enumerated above, being hereinafter referred to as "Incorporated Documents"); provided, however,
that the documents enumerated above or subsequently filed by Tower pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act in each year during which the offering made hereby is in
effect prior to the filing with the Commission of Tower's Annual Report on Form 10-K covering such year shall not be Incorporated Documents or be incorporated by
reference herein or be a part hereof from and after the filing of such Annual Report on Form 10-K.
Any statement contained in an Incorporated Document or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes hereof to the extent that a
statement contained herein or in any subsequently filed document which also is deemed to be
incorporated by reference herein 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 hereof.
ITEM 4. DESCRIPTION OF SECURITIES.
Not applicable.
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
Not applicable.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
Under Tower's amended and restated certificate of incorporation, and in accordance with
Section 145 of the Delaware General Corporation Law (the "DGCL"), Tower will indemnify any person
made or threatened to be made a party to an action or proceeding, whether civil, criminal,
administrative or investigative (other than a "derivative" action by or in the right of Tower to
procure a judgment in its favor) by reason of the fact that such person is or was a director or
officer of Tower, against judgments, fines, amounts paid in settlement and reasonable expenses,
including attorney's fees actually and necessarily incurred as a result of such action or
proceeding if 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 Tower, and, in criminal actions or proceedings, had no
reasonable cause to believe was unlawful. A similar standard of care is applicable in the case of
derivative actions, except that indemnification only extends to amounts paid in settlement and
reasonable expenses (including attorneys' fees) incurred in connection with the defense or
settlement of such an action and then, where the action is settled or otherwise disposed of or the
person is adjudged to be liable to Tower, only if and to the extent the court in which such action
was brought or, if none, a court of competent jurisdiction determines that such person is fairly
and reasonably entitled to such indemnity and then only for such expenses as the court deems
proper.
Tower's amended and restated certificate of incorporation provides that Tower will indemnify
any person made, or threatened to be made, a party to or otherwise involved in any action, suit or
proceeding (whether civil, criminal, administrative or investigative), by reason of the fact that
such person is or was a director or officer of Tower or is or was serving at the request of the
Tower as a director, officer, employee or agent of another corporation or of a partnership, joint
venture, trust, or other enterprise, including service with respect to an employee benefit plan, in
any capacity. No director of Tower will be personally liable to Tower or its stockholders for
monetary damages for any breach of fiduciary duty by such a director as a director. Notwithstanding
the foregoing sentence, a director will be liable to the extent provided by applicable law (1) for
any breach of the director's duty of loyalty to Tower or its stockholders, (2) for acts or
omissions not in good faith or which involve intentional misconduct or a knowing violation of law,
(3) pursuant to Section 174 of the DGCL, or (4) for any transaction from which such director
derived an improper personal benefit.
3
In addition, Tower may purchase and maintain insurance on behalf of any person who is or was a
director, officer, employee or agent of Tower or another corporation, partnership, joint venture,
trust or other enterprise against any liability asserted against and incurred by such person in
such capacity, or arising out of the person's status as such whether or not Tower would have the
power or obligation to indemnify such person against such liability under the provisions of the
DGCL. Tower maintains insurance for the benefit of Tower's officers and directors insuring such
persons against certain liabilities, including liabilities under the securities laws.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted
to directors, officers or persons controlling Tower pursuant to the foregoing provisions, Tower has
been informed that in the opinion of the Commission such indemnification is against public policy
as expressed in such Act and is therefore unenforceable.
The Merger Agreement provides for indemnification of the past and present officers and
directors of SUA and its subsidiaries, for acts or omissions occurring at or prior to the
completion of the merger, to the same extent as these individuals had rights of indemnification
prior to the completion of the merger.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
Not applicable.
ITEM 8. EXHIBITS.
See Exhibit Index.
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:
(i) to include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) to reflect in the prospectus any facts or events arising after the effective date of this
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 this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high end of the estimated maximum offering range may be reflected in
the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than a 20% change in the maximum aggregate offering
price set forth in the "Calculation of Registration Fee" table in the effective Registration
Statement; and
(iii) to include any material information with respect to the plan of distribution not
previously disclosed in this Registration Statement or any material change to such information in
this Registration Statement;
provided
,
however
that paragraphs (a)(1)(i) and (a)(1)(ii) of this
section do not apply if the information required to be included in a post-effective amendment by
such paragraphs is contained in reports filed with or furnished to the Commission by the registrant
pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this
Registration Statement.
(2) That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
4
(b) The registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
Registration Statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
(c) Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
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 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 Securities Act and will be
governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities Act, the registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned thereunto
duly authorized, in New York, New York, on the 13th day of November, 2009.
TOWER GROUP, INC.
By:
/s/ Francis M. Colalucci
Francis M. Colalucci
Senior Vice President, Chief
Financial Officer, Treasurer and
Director
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes
and appoints MICHAEL H. LEE, FRANCIS M. COLALUCCI and ELLIOT OROL, and each of them, as his or her
true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution,
for the undersigned and in his or her name, place and stead, in any and all capacities, to sign the
Registration Statement on Form S-8 and any or all amendments (including post-effective amendments)
to the Registration Statement and to file the same, with all exhibits thereto, and all documents in
connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power of authority to do and perform each and
every act and thing requisite and necessary to be done in connection therewith, as fully to all
intents and purposes as he or she might or could do in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents, each acting alone, or his or her substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement has been
signed below by the following persons in the capacities indicated and on the dates indicated
Signature
Title
Date
Chairman of the Board, President and
November 13, 2009
/s/
Michael H. Lee
Michael H. Lee
Chief Executive Officer
(Principal Executive Officer)
Senior Vice President, Chief
November 13, 2009
/s/
Francis M. Colalucci
Francis M. Colalucci
Financial Officer and Treasurer, Director
(Principal Financial Officer)
Senior Vice President, and
November 13, 2009
/s/
Richard M. Barrow
Richard M. Barrow
Chief Accounting Officer
(Principal Accounting Officer)
Director
November 9, 2009
/s/
Charles A. Bryan
Charles A. Bryan
6
Signature
Title
Date
/s/ William W. Fox, Jr.
Director
November 7, 2009
William W. Fox, Jr.
/s/ William A. Robbie
Director
November 10, 2009
William A. Robbie
Director
, 2009
Steven W. Schuster
/s/ Robert S. Smith
Director
November 11, 2009
Robert S. Smith
/s/ Jan R. Van Gorder
Director
November 11, 2009
Jan R. Van Gorder
Director
, 2009
Austin P. Young, III
7
EXHIBIT INDEX
Number
Description of Exhibit
5.1
Opinion of Debevoise & Plimpton LLP, regarding the legality of the securities being issued.
23.1
Consent of Debevoise & Plimpton LLP (included in opinion of counsel filed as Exhibit 5.1).
23.2
Consent of Johnson Lambert & Co. LLP.
24.1
Power of Attorney (set forth on the signature page of this Registration Statement).
8