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Prepared and filed by St Ives Burrups
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<body bgcolor="#FFFFFF"> <p align="center"><b><font face="serif" size="5">SECURITIES AND EXCHANGE COMMISSION</font></b></p>
<p align="center"><font size="2" face="serif"><b>Washington, D.C.  20549</b></font></p>
<p align="center"><font size="2" face="serif">__________________</font></p>
<p align="center"><font size="2" face="serif"><b><font face="serif" size="4">FORM S-8<br></font>REGISTRATION STATEMENT<br>UNDER<br>THE SECURITIES ACT OF 1933</b></font></p>
<p align="center"><font size="2" face="serif">__________________</font></p>
<p align="center"><b><font face="serif" size="5">Environmental Tectonics Corporation</font></b></p>
<p align="center"><font size="2" face="serif">(Exact Name of Registrant as Specified in its Charter)</font></p>
<p align="center"><font size="2" face="serif"><b>Pennsylvania</b><br>
(State or Other Jurisdiction of<br>
Incorporation or Organization)</font></p>
<p align="center"><font size="2" face="serif"><b>23-1714256</b></font><BR>
<font size="2" face="serif">(I.R.S. Employer Identification No.)</font></p>
<p align="center"><font size="2" face="serif"><b>County Line Industrial Park<br>Southampton, Pennsylvania 18966</b><br>
(Address of Principal Executive Offices)  (Zip Code)</font></p>
<p align="center"><font size="2" face="serif"><b>2005 Non-Employee Director Stock Option Plan<br>
Service Contract<br>
between Sonny Callahan &amp; Associates LLC<br>
and<br>
Environmental Tectonics Corporation</b><br>
(Full Title of the Plans)</font></p>
<p align="center"><font size="2" face="serif">_________________________</font></p>
<p align="center"><font size="2" face="serif"><b>William F. Mitchell<br>President and Chief Executive Officer<br>Environmental Tectonics Corporation<br>County Line Industrial Park<br>Southampton, Pennsylvania 18966</b><br>
(Name and Address of Agent for Service)</font></p>
<p align="center"><font size="2" face="serif"><b>(215) 355-9100</b><br>
(Telephone Number, Including Area Code,<br>
of Agent for Service)</font></p>
<p align="center"><font size="2" face="serif">_________________________</font></p>
<p align="center"><font size="2" face="serif">Copies to:<br>William W. Matthews, III<br>Klehr, Harrison, Harvey, Branzburg &amp; Ellers LLP<br>260 S. Broad Street <br>Phialdelphia, Pennsylvania 19102</font></p>
<p align="center"><font size="2" face="serif"><b>CALCULATION OF REGISTRATION FEE</b></font></p>
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<td align="left" valign="bottom"><div align="center"><font size="1" face="serif"><b>Title of Securities</b></font><font size="1"><br>
    <font face="serif"><b>to be Registered</b></font></font></div></td>
<td align="left" width="2%"><font size="2">&nbsp;</font></td>
<td width="1%" align="right"><font size="2">&nbsp;</font></td>
<td width="12%" valign="bottom"><div align="center"><font size="1" face="serif"><b>Amount to be</b></font><font size="1"><br>
    <font face="serif"><b>Registered (1)</b></font></font></div></td>
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<td width="1%" align="right" valign="bottom"><div align="center"><font size="2"></font></div></td>
<td width="12%" align="center" valign="bottom"><div align="center"><font size="1" face="serif"><b>Proposed Maximum</b></font><font size="1"><br>
      <font face="serif"><b>Offering Price</b></font><br>
      <font face="serif"><b> Per Share(2)</b></font></font></div></td>
<td width="2%" align="left" valign="bottom"><div align="center"><font size="2"></font></div></td>
<td width="1%" align="right" valign="bottom"><div align="center"><font size="2"></font></div></td>
<td width="12%" align="center" valign="bottom"><div align="center"><font size="1" face="serif"><b>Proposed Maximum</b></font><font size="1"><br>
      <font face="serif"><b>Aggregate</b></font><br>
      <font face="serif"><b>Offering Price(2)</b></font></font></div></td>
<td width="2%" align="left" valign="bottom"><div align="center"><font size="2"></font></div></td>
<td width="1%" align="right" valign="bottom"><div align="center"><font size="2"></font></div></td>
<td width="12%" valign="bottom"><div align="center"><font size="1" face="serif"><b>Amount of</b></font><font size="1"><br>
    <font face="serif"><b>Registration Fee(2)</b></font></font></div></td>
<td width="2%" align="left">&nbsp;</td> </tr>
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<td align="left"><font size="2" face="serif"><font face="serif" size="2"></font></font></td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
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<td align="left">&nbsp;</td>
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<td align="center"><font size="2" face="serif"> <font face="serif" size="2"></font></font></td>
<td align="left">&nbsp;</td>
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<td align="left">&nbsp;</td>
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<td align="left"><font size="2" face="serif"><font face="serif" size="2">Common Stock, par value $0.05 per share</font></font></td>
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<td align="center"><font size="2" face="serif"><font face="serif" size="2">700,000</font></font></td>
<td align="left">&nbsp;</td>
<td align="right"><font size="2" face="serif"><font face="serif" size="2">$</font></font></td>
<td align="center"><font size="2" face="serif"> <font face="serif" size="2">5.08</font></font></td>
<td align="left">&nbsp;</td>
<td align="right"><font size="2" face="serif"><font face="serif" size="2">$</font></font></td>
<td align="center"><font size="2" face="serif"> <font face="serif" size="2">3,556,000</font></font></td>
<td align="left">&nbsp;</td>
<td align="right"><font size="2" face="serif"><font face="serif" size="2">$</font></font></td>
<td align="center"><font size="2" face="serif"> <font face="serif" size="2">381.00</font></font></td>
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<td align="left"><font size="2" face="serif"><font face="serif" size="2"></font></font></td>
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<td align="left">&nbsp;</td>
<td align="right"><font size="2" face="serif"><font face="serif" size="2"></font></font></td>
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<td align="left">&nbsp;</td>
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<font face="serif" size="1">(1)</font></font></td>
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<font size="2" face="serif"> <font face="serif" size="1">The maximum number of shares as to which options may be granted under the employee benefit plans referred to above.  In accordance with Rule 416, this Registration Statement also covers an indeterminate number of shares as may become issuable by reason of the anti-dilution provisions of such plan.</font>
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<font face="serif" size="1">(2)</font></font></td>
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<font size="2" face="serif"> <font face="serif" size="1">Estimated solely for purposes of calculating the registration fee.  Pursuant to Rules 457(c) and (h), the Proposed Maximum Offering Price Per Share and the Proposed Maximum Aggregate Offering Price are computed on the basis of the average of the high and low prices for such security as reported on the American Stock Exchange on January 24, 2006.</font>
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<p align="center"><font size="2" face="serif"><b>PART II</b></font></p>
<p align="center"><font size="2" face="serif"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></font></p>
<p align="left"><font size="2" face="serif"><b>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference.</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
    following documents filed with the Securities and Exchange Commission (the &quot;Commission&quot;)
    by Environmental Tectonics Corporation, a Pennsylvania corporation (the &quot;Company&quot;),
    are incorporated herein by reference: (1) the Company's Annual Report on
    Form 10-K/A for the fiscal year ended February 25, 2005; (2) the Company's
    Quarterly Reports on Form 10-Q for the fiscal quarters ended May 27, 2005,
    August 26, 2005 and November 25, 2005; (3) the Company's Current Reports
    on Form 8-K dated May 27, 2005, July 6, 2005, July 15, 2005, August 2, 2005,
    August 23, 2005 and September 14, 2005, October 24, 2005 and January 11,
    2006; (4) all other reports filed by the Company pursuant to Section 13(a)
    or 15(d) of the Securities Exchange Act of 1934 as amended (the &quot;Exchange
    Act&quot;) since February 25, 2005; (5) the description of the Company's
    Common Stock, par value $0.05 per share (the &quot;Common Stock&quot;) contained
    in Item 1 of the Company&#8217;s Registration Statement on Form&nbsp;8-A
    filed with the Commission.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Company pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date this Registration Statement is filed with the Commission, and prior to the filing of a post-effective amendment which indicates that all securities offered by this Registration Statement have been sold or which deregisters all such securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of such documents.  Any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for
purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is, or is deemed to be, incorporated by reference herein modifies or supersedes such prior statement.  Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement, except as indicated herein.</font></p>
<p align="left"><font size="2" face="serif"><b>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description of Securities</b>.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</font></p>
<p align="left"><font size="2" face="serif"><b>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel</b>.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain legal matters in connection with the shares of Common Stock being registered hereby have been passed upon for the Company by Klehr, Harrison, Harvey, Branzburg &amp; Ellers LLP, 260 S. Broad Street, Philadelphia, PA 19102.</font></p>
<p align="left"><font size="2" face="serif"><b>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers</b>.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections 1741 through 1750 of Subchapter D, Chapter 17, of the Pennsylvania Business Corporation Law of 1988 (the &quot;BCL&quot;) contain provisions for mandatory and discretionary indemnification of a corporation's directors, officers and other personnel, and related matters.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Section 1741, subject to certain limitations, a corporation has the power to indemnify directors and officers under certain prescribed circumstances against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred in connection with an action or proceeding, whether civil, criminal, administrative or investigative, to which any of them is a party by reason of his being a director, officer, employee or agent of the corporation or serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise if he acted in good faith and in a
manner he reasonably believed to be in, or not opposed to, the best interests of the corporation and, with respect to any criminal proceeding, has no reasonable cause to believe his conduct was unlawful. Under Section 1743, indemnification is mandatory to the extent that the director, officer, employee or agent has been successful on the merits or otherwise in defense of any action or proceeding relating to third-party or derivative actions if the appropriate standards of conduct are met.</font></p>
<p align="center"><font size="2" face="serif">2</font></p>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1742 provides for indemnification in derivative actions except in respect of any claim, issue or matter as to which the person has been adjudged to be liable to the corporation unless and only to the extent that the proper court determines upon application that, despite the adjudication of liability but in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for the expenses that the court deems proper.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1744 provides that, unless ordered by a court, any indemnification under Section 1741 or 1742 shall be made by the corporation as authorized in the specific case upon a determination that the representative met the applicable standard of conduct set forth in those sections and such determination shall be made: (1) by the board of directors by majority vote of a quorum of directors not parties to the action or proceeding; (2) if a quorum is not obtainable and a majority of disinterested directors so directs, by independent legal counsel; or (3) by the shareholders.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1745 provides that expenses incurred by an officer, director, employee or agent in defending a civil or criminal action or proceeding may be paid by the corporation in advance of the final disposition of such action or proceeding upon receipt of an undertaking by or on behalf of such person to repay such amount if it shall ultimately be determined that he is not entitled to be indemnified by the corporation.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1746 provides generally that, except in any case where the act or failure to act giving rise to the claim for indemnification is determined by the court to have constituted willful misconduct or recklessness, the indemnification and advancement of expenses provided by this Subchapter of the BCL shall not be deemed exclusive of any other rights to which a person seeking indemnification or advancement of expenses may be entitled under any bylaw, agreement vote of shareholders or disinterested directors or otherwise, both as to action in his official capacity and as to action in another capacity while holding that office. Section 1746 also provides that a corporation may create a
fund of any nature which may, but need not be, under the control of a trustee, or otherwise secure or insure in any manner its indemnification obligations.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1747 grants a corporation the power to purchase and maintain insurance on behalf of any director or officer against any liability incurred by him in his capacity as officer or director, whether or not the corporation would have the power to indemnify him against that liability under this Subchapter of the BCL.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections 1748 and 1749 extend the indemnification and advancement of expenses provisions contained in Sections 1741 through 1750 of the BCL to successor corporations in fundamental changes and to representatives serving as fiduciaries of employee benefit plans.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1750 provides that the indemnification and advancement of expenses provided by, or granted pursuant to, Sections 1741 through 1750 of the BCL shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of the heirs and personal representatives of such person.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 5.05 of the Company's By-laws provides that the Company will indemnify current and previous directors and officers of the Company to the fullest extent permitted by applicable law.  The Board may also indemnify other persons.  </font></p>
<p align="center"><font size="2" face="serif">3</font></p>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 5.07 of the Company's By-laws provides that the Company may maintain insurance to protect itself and any director or officer of the Company.  The Company has purchased liability insurance for its directors and officers.</font></p>
<p align="left"><font size="2" face="serif"><b>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed</b>.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restricted securities, if any, to be reoffered or resold pursuant to this Registration Statement will be sold pursuant to a prospectus included in this Registration Statement or pursuant to Section 4(1) of the Securities Act or Rule 144 under the Securities Act, and were originally issued by the Company pursuant to an exemption under Section 4(2) of the Securities Act.</font></p>
<p align="left"><font size="2" face="serif"><b>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</b>.</font></p>
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<td width="5%"><font size="2" face="serif">  5.1</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
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<font size="2" face="serif"> Opinion of Klehr, Harrison, Harvey, Branzburg &amp; Ellers LLP, counsel to the Company, as to certain legal matters in connection with the shares of Common Stock being registered.</font></td>
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<td width="5%"><font size="2" face="serif">  10.1</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
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<font size="2" face="serif"> 2005 Non-employee Director Stock Option Plan of the Company, incorporated by reference to Annex A of the Company's Definitive Proxy Statement on Schedule 14A, filed with the Commission on August 16, 2005.</font></td>
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<td width="5%"><font size="2" face="serif">  10.2</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
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<font size="2" face="serif"> Service Contract, dated October 24, 2005, by and between Sonny Callahan &amp; Associates LLC and the Company, incorporated by reference to the Company's Current Report on Form 8-K dated October 24, 2005 and filed with the Commission on January 26, 2006.</font></td>
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<td width="5%"><font size="2" face="serif">  23.1</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
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<font size="2" face="serif"> Consent of Grant Thornton, LLP, independent registered public accounting firm for the Company.</font></td>
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<td width="5%"><font size="2" face="serif">  23.3</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
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<font size="2" face="serif"> Consent of Klehr, Harrison, Harvey, Branzburg &amp; Ellers LLP (included as part of Exhibit 5.1).</font></td>
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<td width="5%"><font size="2" face="serif">  24.1</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
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<font size="2" face="serif"> Power of Attorney (included on signature page of this Registration Statement).</font></td>
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<p align="left"><font size="2" face="serif"><b>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings</b>.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned registrant hereby undertakes:</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</font></p>
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<td width="3%"><font size="2" face="serif">(i)</font></td>
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<font size="2" face="serif"> To include any prospectus required by Section 10(a)(3) of the Securities Act;</font></td>
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<td width="3%"><font size="2" face="serif">(ii)</font></td>
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<font size="2" face="serif"> 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 hereof) 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 percent change in the maximum
aggregate offering price set forth in the &quot;Calculation of Registration Fee&quot; table in the effective registration statement.</font></td>
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<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
<td width="3%"><font size="2" face="serif">(iii)</font></td>
<td align="left">
<font size="2" face="serif"> 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;</font></td>
</tr>
</table>
<p align="center"><font size="2" face="serif">4</font></p>
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<div style="page-break-before:always"></div>
<page>
<p align="left"><font size="2" face="serif"><u>provided</u>, <u>however</u>, that paragraphs (1)(a)(i) and (1)(a)(ii) will not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&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 <i>bona fide</i> offering thereof.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&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.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned registrant hereby further undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;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&#8217;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 <i>bona fide</i> offering thereof.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&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 provisions described under Item 6 above, 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.</font></p>
<p align="center"><font face="serif" size="2">5</font></p>
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<p align="center"><font size="2" face="serif"><b>SIGNATURES</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Southampton, Pennsylvania, on the 23<sup>rd</sup> day of January, 2006.</font></p>

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<td width="8%"><font size="2" face="serif">&nbsp;</font></td>
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<td width="4%"><font size="2" face="serif">&nbsp;</font></td>
<td width="60%" align="left"><font size="2" face="serif">
Environmental Tectonics Corporation<br>
<br>
<br>
By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ William F. Mitchell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br>      William F. Mitchell<br>      Chief Executive Officer</font></td>
</tr>
</table>
<p align="center"><font size="2" face="serif"><b>POWER OF ATTORNEY</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint William F. Mitchell and Duane D. Deaner, and each and any one of them, his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including, without limitation, post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of
them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</font></p>  <table width="100%" cellspacing="0" cellpadding="0" border="0">
<tr valign="top">
<td align="center" width="27%"><font size="2" face="serif"><b>Name </b></font></td>
<td align="left" width="6%"><font size="2" face="serif">&nbsp;</font></td>
<td align="center" width="48%"><font size="2" face="serif"><b>Capacity </b></font></td>
<td align="left" width="2%"><font size="2" face="serif">&nbsp;</font></td>
<td width="17%" align="center"><font size="2" face="serif"><b>Date </b></font></td>
</tr>
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<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
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<td align="left"><font size="2" face="serif"><u>/s/ William F. Mitchell</u><br>William F. Mitchell </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">Chairman of the Board, Chief Executive Officer, President and Director (Principal Executive Officer) </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">January 23, 2006</font></td>
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<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
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<td align="left"><font size="2" face="serif"><u>/s/ Duane D. Deaner</u><br>Duane D. Deaner</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">Chief Financial Officer (Principal Accounting and Financial Officer) </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">January 23,  2006</font></td>
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<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
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<td align="left"><font size="2" face="serif"><u>/s/ Howard W. Kelley</u><br>Howard W. Kelley</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">Director </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">January 23,  2006</font></td>
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<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
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<td align="left"><font size="2" face="serif"><u>/s/ H.F. Lenfest</u><br>H.F. Lenfest </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">Director </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">January 23, 2006</font></td>
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<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
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<td align="left"><font size="2" face="serif"><u>/s/ George K. Anderson</u><br>George K. Anderson</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">Director </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">January 23,  2006</font></td>
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<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
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<td align="left"><font size="2" face="serif">&nbsp;</font></td>
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<td align="left"><font size="2" face="serif"><u>/s/ Alan Mark Gemill<br></u>Alan Mark Gemill </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="center"><font size="2" face="serif">Director </font></td>
<td align="left"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">January 23, 2006</font></td>
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<p align="center"><font face="serif" size="2">6</font></p>
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<a name="p?"></a>
<p><a href="#contents"><font size="2">Back to Contents</font></a></p>
<p align="center"><font size="2" face="serif"><b>EXHIBIT INDEX</b></font></p>

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<td width="5%"><font size="2" face="serif">&nbsp; </font></td>
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<font size="2" face="serif"><u>Exhibit No. Document</u> </font></td>
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<td width="5%"><font size="2" face="serif">  5.1</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
<td align="left">
<font size="2" face="serif"> Opinion of Klehr, Harrison, Harvey, Branzburg &amp; Ellers LLP, counsel to the Company, as to certain legal matters in connection with the shares of Common Stock being registered.</font></td>
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<td width="5%"><font size="2" face="serif">  23.1</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
<td align="left">
<font size="2" face="serif"> Consent of Grant Thornton, LLP, independent registered public accounting firm for the Company.</font></td>
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<tr valign="top"><td width="5%" height="15"><font size="2" face="serif">&nbsp;</font></td>
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<td width="5%"><font size="2" face="serif">  23.3</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
<td align="left">
<font size="2" face="serif"> Consent of Klehr, Harrison, Harvey, Branzburg &amp; Ellers LLP (included as part of Exhibit 5.1).</font></td>
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</table>
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<tr valign="top"><td width="5%" height="15"><font size="2" face="serif">&nbsp;</font></td>
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    <td width="5%" height="15"><font size="2" face="serif"> 24.1</font></td>
<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
<td align="left">
<font size="2" face="serif"> Power of Attorney (included on signature page of this Registration Statement).</font></td>
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<td width="3%"><font size="2" face="serif">&nbsp;</font></td>
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<p align="center"><font face="serif" size="2">7</font></p>
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{"company-data": {"conformed-name": "ENVIRONMENTAL TECTONICS CORP", "cik": "0000033113", "assigned-sic": "3690", "irs-number": "231714256", "state-of-incorporation": "PA", "fiscal-year-end": "0225"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-131322", "film-number": "06556377"}, "business-address": {"street1": "COUNTY LINE INDUSTRIAL PARK", "city": "SOUTHAMPTON", "state": "PA", "zip": "18966", "phone": "2153559100"}, "mail-address": {"street1": "COUNTYLINE INDUSTRIAL PARK", "city": "SOUTHAMPTON", "state": "PA", "zip": "18966"}, "former-company": {"former-conformed-name": "ENVIRONMENTAL TECHNOLOGY CORP", "date-changed": "19730208"}}
Prepared and filed by St Ives Burrups
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
__________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
__________________
Environmental Tectonics Corporation
(Exact Name of Registrant as Specified in its Charter)
Pennsylvania
(State or Other Jurisdiction of
Incorporation or Organization)
23-1714256
(I.R.S. Employer Identification No.)
County Line Industrial Park
Southampton, Pennsylvania 18966
(Address of Principal Executive Offices)  (Zip Code)
2005 Non-Employee Director Stock Option Plan
Service Contract
between Sonny Callahan & Associates LLC
and
Environmental Tectonics Corporation
(Full Title of the Plans)
_________________________
William F. Mitchell
President and Chief Executive Officer
Environmental Tectonics Corporation
County Line Industrial Park
Southampton, Pennsylvania 18966
(Name and Address of Agent for Service)
(215) 355-9100
(Telephone Number, Including Area Code,
of Agent for Service)
_________________________
Copies to:
William W. Matthews, III
Klehr, Harrison, Harvey, Branzburg & Ellers LLP
260 S. Broad Street
Phialdelphia, Pennsylvania 19102
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(2)
Common Stock, par value $0.05 per share
700,000
$
5.08
$
3,556,000
$
381.00
(1)
The maximum number of shares as to which options may be granted under the employee benefit plans referred to above.  In accordance with Rule 416, this Registration Statement also covers an indeterminate number of shares as may become issuable by reason of the anti-dilution provisions of such plan.
(2)
Estimated solely for purposes of calculating the registration fee.  Pursuant to Rules 457(c) and (h), the Proposed Maximum Offering Price Per Share and the Proposed Maximum Aggregate Offering Price are computed on the basis of the average of the high and low prices for such security as reported on the American Stock Exchange on January 24, 2006.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.          Incorporation of Documents by Reference.
The
    following documents filed with the Securities and Exchange Commission (the "Commission")
    by Environmental Tectonics Corporation, a Pennsylvania corporation (the "Company"),
    are incorporated herein by reference: (1) the Company's Annual Report on
    Form 10-K/A for the fiscal year ended February 25, 2005; (2) the Company's
    Quarterly Reports on Form 10-Q for the fiscal quarters ended May 27, 2005,
    August 26, 2005 and November 25, 2005; (3) the Company's Current Reports
    on Form 8-K dated May 27, 2005, July 6, 2005, July 15, 2005, August 2, 2005,
    August 23, 2005 and September 14, 2005, October 24, 2005 and January 11,
    2006; (4) all other reports filed by the Company pursuant to Section 13(a)
    or 15(d) of the Securities Exchange Act of 1934 as amended (the "Exchange
    Act") since February 25, 2005; (5) the description of the Company's
    Common Stock, par value $0.05 per share (the "Common Stock") contained
    in Item 1 of the Company's Registration Statement on Form 8-A
    filed with the Commission.
All documents filed by the Company pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date this Registration Statement is filed with the Commission, and prior to the filing of a post-effective amendment which indicates that all securities offered by this Registration Statement have been sold or which deregisters all such securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of such documents.  Any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for
purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is, or is deemed to be, incorporated by reference herein modifies or supersedes such prior statement.  Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement, except as indicated herein.
Item 4.          Description of Securities
.
Not applicable.
Item 5.          Interests of Named Experts and Counsel
.
Certain legal matters in connection with the shares of Common Stock being registered hereby have been passed upon for the Company by Klehr, Harrison, Harvey, Branzburg & Ellers LLP, 260 S. Broad Street, Philadelphia, PA 19102.
Item 6.          Indemnification of Directors and Officers
.
Sections 1741 through 1750 of Subchapter D, Chapter 17, of the Pennsylvania Business Corporation Law of 1988 (the "BCL") contain provisions for mandatory and discretionary indemnification of a corporation's directors, officers and other personnel, and related matters.
Under Section 1741, subject to certain limitations, a corporation has the power to indemnify directors and officers under certain prescribed circumstances against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred in connection with an action or proceeding, whether civil, criminal, administrative or investigative, to which any of them is a party by reason of his being a director, officer, employee or agent of the corporation or serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise if he acted in good faith and in a
manner he reasonably believed to be in, or not opposed to, the best interests of the corporation and, with respect to any criminal proceeding, has no reasonable cause to believe his conduct was unlawful. Under Section 1743, indemnification is mandatory to the extent that the director, officer, employee or agent has been successful on the merits or otherwise in defense of any action or proceeding relating to third-party or derivative actions if the appropriate standards of conduct are met.
2
Section 1742 provides for indemnification in derivative actions except in respect of any claim, issue or matter as to which the person has been adjudged to be liable to the corporation unless and only to the extent that the proper court determines upon application that, despite the adjudication of liability but in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for the expenses that the court deems proper.
Section 1744 provides that, unless ordered by a court, any indemnification under Section 1741 or 1742 shall be made by the corporation as authorized in the specific case upon a determination that the representative met the applicable standard of conduct set forth in those sections and such determination shall be made: (1) by the board of directors by majority vote of a quorum of directors not parties to the action or proceeding; (2) if a quorum is not obtainable and a majority of disinterested directors so directs, by independent legal counsel; or (3) by the shareholders.
Section 1745 provides that expenses incurred by an officer, director, employee or agent in defending a civil or criminal action or proceeding may be paid by the corporation in advance of the final disposition of such action or proceeding upon receipt of an undertaking by or on behalf of such person to repay such amount if it shall ultimately be determined that he is not entitled to be indemnified by the corporation.
Section 1746 provides generally that, except in any case where the act or failure to act giving rise to the claim for indemnification is determined by the court to have constituted willful misconduct or recklessness, the indemnification and advancement of expenses provided by this Subchapter of the BCL shall not be deemed exclusive of any other rights to which a person seeking indemnification or advancement of expenses may be entitled under any bylaw, agreement vote of shareholders or disinterested directors or otherwise, both as to action in his official capacity and as to action in another capacity while holding that office. Section 1746 also provides that a corporation may create a
fund of any nature which may, but need not be, under the control of a trustee, or otherwise secure or insure in any manner its indemnification obligations.
Section 1747 grants a corporation the power to purchase and maintain insurance on behalf of any director or officer against any liability incurred by him in his capacity as officer or director, whether or not the corporation would have the power to indemnify him against that liability under this Subchapter of the BCL.
Sections 1748 and 1749 extend the indemnification and advancement of expenses provisions contained in Sections 1741 through 1750 of the BCL to successor corporations in fundamental changes and to representatives serving as fiduciaries of employee benefit plans.
Section 1750 provides that the indemnification and advancement of expenses provided by, or granted pursuant to, Sections 1741 through 1750 of the BCL shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of the heirs and personal representatives of such person.
Section 5.05 of the Company's By-laws provides that the Company will indemnify current and previous directors and officers of the Company to the fullest extent permitted by applicable law.  The Board may also indemnify other persons.
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Section 5.07 of the Company's By-laws provides that the Company may maintain insurance to protect itself and any director or officer of the Company.  The Company has purchased liability insurance for its directors and officers.
Item 7.          Exemption from Registration Claimed
.
Restricted securities, if any, to be reoffered or resold pursuant to this Registration Statement will be sold pursuant to a prospectus included in this Registration Statement or pursuant to Section 4(1) of the Securities Act or Rule 144 under the Securities Act, and were originally issued by the Company pursuant to an exemption under Section 4(2) of the Securities Act.
Item 8.          Exhibits
.
5.1
Opinion of Klehr, Harrison, Harvey, Branzburg & Ellers LLP, counsel to the Company, as to certain legal matters in connection with the shares of Common Stock being registered.
10.1
2005 Non-employee Director Stock Option Plan of the Company, incorporated by reference to Annex A of the Company's Definitive Proxy Statement on Schedule 14A, filed with the Commission on August 16, 2005.
10.2
Service Contract, dated October 24, 2005, by and between Sonny Callahan & Associates LLC and the Company, incorporated by reference to the Company's Current Report on Form 8-K dated October 24, 2005 and filed with the Commission on January 26, 2006.
23.1
Consent of Grant Thornton, LLP, independent registered public accounting firm for the Company.
23.3
Consent of Klehr, Harrison, Harvey, Branzburg & Ellers LLP (included as part of Exhibit 5.1).
24.1
Power of Attorney (included on signature page of this Registration Statement).
Item 9.          Undertakings
.
1.      The undersigned registrant hereby undertakes:
(a)      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 hereof) 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 percent change in the maximum
aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement.
(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;
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provided
,
however
, that paragraphs (1)(a)(i) and (1)(a)(ii) will not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
(b)      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.
(c)      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.
2.      The undersigned registrant hereby further 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.
3.      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 provisions described under Item 6 above, 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.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Southampton, Pennsylvania, on the 23
rd
day of January, 2006.
Environmental Tectonics Corporation
By:
/s/ William F. Mitchell
William F. Mitchell
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint William F. Mitchell and Duane D. Deaner, and each and any one of them, his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including, without limitation, post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of
them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Name
Capacity
Date
/s/ William F. Mitchell
William F. Mitchell
Chairman of the Board, Chief Executive Officer, President and Director (Principal Executive Officer)
January 23, 2006
/s/ Duane D. Deaner
Duane D. Deaner
Chief Financial Officer (Principal Accounting and Financial Officer)
January 23,  2006
/s/ Howard W. Kelley
Howard W. Kelley
Director
January 23,  2006
/s/ H.F. Lenfest
H.F. Lenfest
Director
January 23, 2006
/s/ George K. Anderson
George K. Anderson
Director
January 23,  2006
/s/ Alan Mark Gemill
Alan Mark Gemill
Director
January 23, 2006
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EXHIBIT INDEX
Exhibit No. Document
5.1
Opinion of Klehr, Harrison, Harvey, Branzburg & Ellers LLP, counsel to the Company, as to certain legal matters in connection with the shares of Common Stock being registered.
23.1
Consent of Grant Thornton, LLP, independent registered public accounting firm for the Company.
23.3
Consent of Klehr, Harrison, Harvey, Branzburg & Ellers LLP (included as part of Exhibit 5.1).
24.1
Power of Attorney (included on signature page of this Registration Statement).
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