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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">As filed with the Securities and Exchange Commission on January&nbsp;31, 2007<BR>
Registration No.&nbsp;333- <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
</DIV>


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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></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<BR>
THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>BREEZE-EASTERN CORPORATION</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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    <TD align="center" valign="top">Delaware
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">95-4062211</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of Identification No.)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer incorporation or organization)</TD>
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</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">(908)&nbsp;688-2440</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">(Address, including zip code, and telephone number, including area code, of<BR>
registrant&#146;s principal executive offices)<BR>
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV><BR>
BREEZE-EASTERN CORPORATION<BR>
2006 LONG TERM INCENTIVE PLAN<BR>
(Full title of the plan)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">GERALD C. HARVEY, ESQ.<BR>
Executive Vice President, General Counsel and Secretary<BR>
Breeze-Eastern Corporation<BR>
700 Liberty Avenue<BR>
Union, New Jersey 07083<BR>
(908)&nbsp;624-4205<BR>
(Name, address, including zip code, and telephone number, including area code,<BR>
of agent for service)<BR>
<DIV align="center">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV><BR>
Copies to:<BR>
F. RONALD O&#146;KEEFE, ESQ.<BR>
Hahn Loeser &#038; Parks LLP<BR>
Suite&nbsp;3300, 200 Public Square<BR>
Cleveland, Ohio 44114-2301<BR>
(216)&nbsp;621-0150</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">CALCULATION OF REGISTRATION FEE

</DIV>
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    <TD width="1%">&nbsp;</TD>
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    <TD nowrap align="left" colspan="15" style="border-bottom: 3px double #000000">&nbsp;</TD>
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    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center">Proposed</TD>
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    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
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    <TD nowrap align="center">Amount</TD>
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    <TD nowrap align="center">Maximum</TD>
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    <TD nowrap align="center">Maximum</TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center">Amount of</TD>
    <TD width="1%">&nbsp;</TD>
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    <TD nowrap align="left">Title of</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">to be</TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center">Offering Price</TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center">Aggregate</TD>
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    <TD nowrap align="left">securities to be registered</TD>
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    <TD nowrap align="center">Registered</TD>
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    <TD nowrap align="center">Per Share(3)</TD>
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    <TD nowrap align="center">Offering Price<B>(3)</B></TD>
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                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock(1)</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="bottom" style="border-top: 2px solid #000000">500,000 Shares(2)</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="bottom" style="border-top: 2px solid #000000"><B>$10.54</B></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="bottom" style="border-top: 2px solid #000000"><B>$5,270,000</B></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="bottom" style="border-top: 2px solid #000000"><B>$563.89</B></TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
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</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(1)&nbsp;In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this registration
statement also covers an indeterminate amount of participation interests to be offered or sold
pursuant to the employee benefit plan(s) described herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(2)&nbsp;500,000 of these shares are being registered in connection with the Breeze-Eastern Corporation
2006 Long Term Incentive Plan (the &#147;Plan&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(3)&nbsp;Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c)
and Rule&nbsp;457(h), based on the average of the high and low sale prices of Breeze-Eastern
Corporation&#146;s (the &#147;Company&#146;s&#148;) Common Stock as reported on the American Stock Exchange under
symbol &#147;BZC&#148; for January&nbsp;26, 2007.
</DIV>


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


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information required in Part&nbsp;I of the Registration Statement will
be provided to each participant in the Breeze-Eastern Corporation 2006 Long Term Incentive Plan, as
required by Rule&nbsp;428(b)(1). Such documents are not being filed with the Securities and Exchange
Commission (the &#147;Commission&#148;) in accordance with the instructions to Form S-8, but constitute
(along with the documents incorporated by reference into the Registration Statement pursuant to
Item&nbsp;3 of Part&nbsp;II hereof) a prospectus that meets the requirements of Section 10(a) of the
Securities Act of 1933.
</DIV>


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


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

</DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents which have been filed by the Company with the Commission, as noted
below, are incorporated by reference into this Registration Statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;The Quarterly Reports of the Company on Form 10-Q, for the fiscal quarters ended
July&nbsp;2, 2006 and October&nbsp;1, 2006;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;The Annual Report of the Company on Form 10-K, and any amendments thereto, for the
fiscal year ended March&nbsp;31, 2006;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;All other reports filed by the Company pursuant to Section 13(a) or Section 15(d) of
the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), since March
31, 2006, the end of the Company&#146;s most recently completed fiscal year for which an Annual Report
on Form 10-K was filed; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;The description of the Company&#146;s Common Stock contained in its Registration Statement
on Form 8-A filed on August&nbsp;10, 2006 (File No.&nbsp;001-07872).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Company pursuant to Sections&nbsp;13(a), 13(c), 14 or 15(d) of the
Exchange Act after the date of this Registration Statement and prior to the filing of a
post-effective amendment to this Registration Statement that indicates that all securities offered
hereby have been sold or that deregisters all such securities remaining unsold, shall be deemed to
be incorporated by reference herein and to be a part hereof from the date of filing such documents.
Any statement contained herein or in any document incorporated or deemed to be incorporated by
reference herein shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently filed
document which also is or is deemed to be incorporated by reference herein modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed to constitute a
part of this Registration Statement, except as so modified or superseded.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Documents incorporated by reference are available from us without charge, excluding any exhibit to
those documents unless the exhibit is specifically incorporated by reference as an exhibit in this
prospectus. You can obtain documents incorporated by reference in this prospectus through the SEC
website at <U>http://www.sec.gov</U> or by requesting them in writing or by telephoning from us at
the following address:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Breeze-Eastern Corporation</B><BR>
Attn: Investor Relations<BR>
700 Liberty Avenue<BR>
Union, New Jersey 07083<BR>
(908)&nbsp;688-2440
</DIV>


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


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

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


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

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Breeze-Eastern Corporation (the &#147;Company&#148;) is a Delaware corporation. The Company&#146;s
Certificate of Incorporation, as amended, provides that the Company may indemnify its officers and
directors to the full extent permitted by law. Section&nbsp;145 of the General Corporation Law of the
State of Delaware (&#147;GCL&#148;) provides that a Delaware corporation has the power to indemnify its
officers and directors in certain
circumstances.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subsection (a)&nbsp;of Section&nbsp;145 of the GCL empowers a corporation to indemnify any director or
officer, or former director or officer, who was or is a party or is threatened to be made a party
to any threatened, pending or completed action, suit or proceeding, whether civil, criminal,
administrative or investigative (other than an action by or in the right of the corporation),
against expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred in connection with such action, suit or proceeding provided that
such director or officer acted in good faith in a manner reasonably believed to be in or not
opposed to the best interests of the corporation, and, with respect to any criminal action or
proceeding, provided that such director or officer had no reasonable cause to believe his conduct
was unlawful.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subsection (b)&nbsp;of Section&nbsp;145 empowers a corporation to indemnify any director or officer, or
former director or officer, who was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the corporation to procure a
judgment in its favor by reason of the fact that such person acted in any of the capacities set
forth above, against expenses (including attorneys&#146; fees) actually and reasonably incurred in
connection with the defense or settlement of such action or suit provided that such director or
officer acted in good faith and in a manner reasonably believed to be in or not opposed to the best
interests of the corporation, except that no indemnification may be made in respect of any claim,
issue or matter as to which such director or officer shall have been adjudged to be liable to the
corporation unless and only to the extent that the Court of Chancery or the court in which such
action or suit was brought shall determine that, despite the adjudication of liability, but in view
of all the circumstances of the case, such director or officer is fairly and reasonably entitled to
indemnity for such expenses which the Court of Chancery or such other court shall deem proper.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 further provides that to the extent a director or officer of a corporation has
been successful in the defense of any action, suit or proceeding referred to in subsections (a)&nbsp;and
(b)&nbsp;or in the defense of any claim, issue or matter therein, he shall be indemnified against
expenses (including attorneys&#146; fees) actually and reasonably incurred by him in connection
therewith; that indemnification provided for by Section&nbsp;145 shall not be deemed exclusive of any
other rights to which the indemnified party may be entitled; and that the corporation shall have
the power to purchase and maintain insurance on behalf of a director or officer of the corporation
against any liability asserted against him or incurred by him in any such capacity or arising out
of his status as such whether or not the corporation would have the power to indemnify him against
such liabilities under Section&nbsp;145. Any indemnification under subsections (a)&nbsp;and (b) (unless
ordered by a court) shall be made only as authorized in the specific case upon a determination by a
majority vote of the directors who are not parties to such action, suit or proceeding (or, if there
are no such directors, by an independent counsel or by the stockholders) that indemnification is
proper in the circumstances because he has met the standard of conduct set forth in subsections (a)
and (b).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s Certificate of Incorporation, as amended, also provides that, to the fullest
extent permitted by the GCL, a director shall not be liable to the Company or its stockholders for
monetary damages for breach of fiduciary duty as a director. Section&nbsp;102 of the GCL authorizes such
a provision, and states that such a provision shall not eliminate or limit the liability of a
director (a)&nbsp;for any breach of the director&#146;s duty of loyalty to the corporation or its
stockholders, (b)&nbsp;for acts or omissions not in good faith or which involve intentional misconduct
or a knowing violation of law, (c)&nbsp;for unlawful payments of dividends or unlawful stock purchases
or redemptions by the corporation, or (d)&nbsp;for any transaction from which the director derived an
improper benefit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s Amended and Restated Bylaws provide that the Company shall indemnify, to the
fullest extent permitted by law, any person who was or is made or is threatened to be made a party
to (or is otherwise involved in) any action, suit or proceeding, whether civil, criminal,
administrative or investigative, by reason of the fact that he is or was a director or officer of
the Company or is or was serving at the request of the Company as a director, officer, employee or
agent of another corporation, partnership, joint venture or other business or nonprofit entity. The
Bylaws, as amended and restated, provide that the Company shall pay the expenses (including
attorneys&#146; fees) incurred in defending any proceeding in advance of its final disposition, provided
that any such advance payments shall be made only upon receipt of an undertaking by the director or
officer to repay all amounts advanced if it should ultimately be determined that the director or
officer is not entitled to be indemnified under the Bylaws or otherwise.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company may from time to time enter into indemnity agreements with individuals who become
officers and/or directors of the Company.
</DIV>

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


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

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


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of Hahn Loeser &#038; Parks LLP</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Hahn Loeser &#038; Parks LLP (included in Exhibit&nbsp;5.1)</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Deloitte &#038; Touche LLP</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney</TD>
</TR>

</TABLE>
</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(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; margin-left: 4%">(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933, as
amended (the &#147;Securities Act&#148;);
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective date
of the Registration Statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the
information set forth in the Registration Statement;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">Provided however, that paragraphs (i)&nbsp;and (ii)&nbsp;above do not apply if the information
required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed by the registrant pursuant to Section&nbsp;13 or Section 15(d) of
the Exchange Act that are incorporated by reference in the Registration Statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">(iii)&nbsp;To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such
information in the Registration Statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(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; margin-left: 2%">(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>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(4)&nbsp;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 the Registration
Statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(5)&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 Securities and Exchange Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by 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>

<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 of 1933, the Company 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 Union, State of New Jersey, on this 31th day of January, 2007.
</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"><B>Breeze-Eastern Corporation</B><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/ Joseph F. Spanier
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Joseph F. Spanier, Executive Vice President,</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Treasurer and Chief
Financial Officer (Principal
Financial Officer)&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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

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

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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.
</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="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&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 valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ John H. Dalton*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chairman of the Board
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 31, 2007</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="left" valign="top">&nbsp;</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">John H. Dalton</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/
Robert L.G. White*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director, President and Chief Executive Officer
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 31, 2007</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="left" valign="top">&nbsp;</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">Robert L.G. White</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/
Thomas V. Chema*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;31, 2007</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="left" valign="top">&nbsp;</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">Thomas V. Chema</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Jan Cope*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;31, 2007</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="left" valign="top">&nbsp;</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">Jan Cope</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Joseph S. Bracewell*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 31, 2007</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="left" valign="top">&nbsp;</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">Joseph S. Bracewell</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Gail F. Lieberman*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 31, 2007</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="left" valign="top">&nbsp;</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">Gail F. Lieberman</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/
William M. Shockley*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 31, 2007</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="left" valign="top">&nbsp;</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">William
M. Shockley</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ William J. Recker*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January 31, 2007</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="left" valign="top">&nbsp;</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">William J. Recker</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</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">*</TD>
    <TD>&nbsp;</TD>
    <TD>Executed by power of attorney.</TD>
</TR>

</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Gerald C. Harvey, Executive Vice President, General Counsel and Secretary, as attorney-in-fact,
signs this document on behalf of the above-named officers and directors pursuant to powers of
attorney duly executed by such officers and directors and filed with this registration statement.
</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="10%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Gerald C. Harvey
</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"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Gerald C. Harvey, attorney-in-fact
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

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

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

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


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of Hahn Loeser &#038; Parks LLP</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Hahn Loeser &#038; Parks LLP (included in Exhibit&nbsp;5.1)</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Deloitte &#038; Touche LLP</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney</TD>
</TR>

</TABLE>
</DIV>


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


</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "y29745asv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 43364}]
{"company-data": {"conformed-name": "BREEZE-EASTERN CORP", "cik": "0000099359", "assigned-sic": "3728", "irs-number": "954062211", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-140368", "film-number": "07569179"}, "business-address": {"street1": "700 LIBERTY AVENUE", "city": "UNION", "state": "NJ", "zip": "07083", "phone": "908-688-2440"}, "mail-address": {"street1": "700 LIBERTY AVENUE", "city": "UNION", "state": "NJ", "zip": "07083"}, "former-company": [{"former-conformed-name": "TRANSTECHNOLOGY CORP.", "date-changed": "20061006"}, {"former-conformed-name": "BREEZE-EASTERN CORP", "date-changed": "20061005"}, {"former-conformed-name": "TRANSTECHNOLOGY CORP", "date-changed": "19920703"}]}
S-8
As filed with the Securities and Exchange Commission on January 31, 2007
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
BREEZE-EASTERN CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
95-4062211
(State or other jurisdiction of Identification No.)
(I.R.S. Employer incorporation or organization)
(908) 688-2440
(Address, including zip code, and telephone number, including area code, of
registrant's principal executive offices)
BREEZE-EASTERN CORPORATION
2006 LONG TERM INCENTIVE PLAN
(Full title of the plan)
GERALD C. HARVEY, ESQ.
Executive Vice President, General Counsel and Secretary
Breeze-Eastern Corporation
700 Liberty Avenue
Union, New Jersey 07083
(908) 624-4205
(Name, address, including zip code, and telephone number, including area code,
of agent for service)
Copies to:
F. RONALD O'KEEFE, ESQ.
Hahn Loeser & Parks LLP
Suite 3300, 200 Public Square
Cleveland, Ohio 44114-2301
(216) 621-0150
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Amount
Maximum
Maximum
Amount of
Title of
to be
Offering Price
Aggregate
Registration
securities to be registered
Registered
Per Share(3)
Offering Price
(3)
Fee
Common Stock(1)
500,000 Shares(2)
$10.54
$5,270,000
$563.89
(1) In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this registration
statement also covers an indeterminate amount of participation interests to be offered or sold
pursuant to the employee benefit plan(s) described herein.
(2) 500,000 of these shares are being registered in connection with the Breeze-Eastern Corporation
2006 Long Term Incentive Plan (the "Plan").
(3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c)
and Rule 457(h), based on the average of the high and low sale prices of Breeze-Eastern
Corporation's (the "Company's") Common Stock as reported on the American Stock Exchange under
symbol "BZC" for January 26, 2007.
PART I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
The documents containing the information required in Part I of the Registration Statement will
be provided to each participant in the Breeze-Eastern Corporation 2006 Long Term Incentive Plan, as
required by Rule 428(b)(1). Such documents are not being filed with the Securities and Exchange
Commission (the "Commission") in accordance with the instructions to Form S-8, but constitute
(along with the documents incorporated by reference into the Registration Statement pursuant to
Item 3 of Part II hereof) a prospectus that meets the requirements of Section 10(a) of the
Securities Act of 1933.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents which have been filed by the Company with the Commission, as noted
below, are incorporated by reference into this Registration Statement:
(1) The Quarterly Reports of the Company on Form 10-Q, for the fiscal quarters ended
July 2, 2006 and October 1, 2006;
(2) The Annual Report of the Company on Form 10-K, and any amendments thereto, for the
fiscal year ended March 31, 2006;
(3) All other reports filed by the Company pursuant to Section 13(a) or Section 15(d) of
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), since March
31, 2006, the end of the Company's most recently completed fiscal year for which an Annual Report
on Form 10-K was filed; and
(4) The description of the Company's Common Stock contained in its Registration Statement
on Form 8-A filed on August 10, 2006 (File No. 001-07872).
All documents filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
Exchange Act after the date of this Registration Statement and prior to the filing of a
post-effective amendment to this Registration Statement that indicates that all securities offered
hereby have been sold or that deregisters all such securities remaining unsold, shall be deemed to
be incorporated by reference herein and to be a part hereof from the date of filing such documents.
Any statement contained herein or in any document incorporated or deemed to be incorporated by
reference herein shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently filed
document which also is or is deemed to be incorporated by reference herein modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed to constitute a
part of this Registration Statement, except as so modified or superseded.
Documents incorporated by reference are available from us without charge, excluding any exhibit to
those documents unless the exhibit is specifically incorporated by reference as an exhibit in this
prospectus. You can obtain documents incorporated by reference in this prospectus through the SEC
website at
http://www.sec.gov
or by requesting them in writing or by telephoning from us at
the following address:
Breeze-Eastern Corporation
Attn: Investor Relations
700 Liberty Avenue
Union, New Jersey 07083
(908) 688-2440
ITEM 4. DESCRIPTION OF SECURITIES.
Not applicable.
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
Not applicable.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
Breeze-Eastern Corporation (the "Company") is a Delaware corporation. The Company's
Certificate of Incorporation, as amended, provides that the Company may indemnify its officers and
directors to the full extent permitted by law. Section 145 of the General Corporation Law of the
State of Delaware ("GCL") provides that a Delaware corporation has the power to indemnify its
officers and directors in certain
circumstances.
Subsection (a) of Section 145 of the GCL empowers a corporation to indemnify any director or
officer, or former director or officer, who was or is a party or is threatened to be made a party
to any threatened, pending or completed action, suit or proceeding, whether civil, criminal,
administrative or investigative (other than an action by or in the right of the corporation),
against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred in connection with such action, suit or proceeding provided that
such director or officer acted in good faith in a manner reasonably believed to be in or not
opposed to the best interests of the corporation, and, with respect to any criminal action or
proceeding, provided that such director or officer had no reasonable cause to believe his conduct
was unlawful.
Subsection (b) of Section 145 empowers a corporation to indemnify any director or officer, or
former director or officer, who was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the corporation to procure a
judgment in its favor by reason of the fact that such person acted in any of the capacities set
forth above, against expenses (including attorneys' fees) actually and reasonably incurred in
connection with the defense or settlement of such action or suit provided that such director or
officer acted in good faith and in a manner reasonably believed to be in or not opposed to the best
interests of the corporation, except that no indemnification may be made in respect of any claim,
issue or matter as to which such director or officer shall have been adjudged to be liable to the
corporation unless and only to the extent that the Court of Chancery or the court in which such
action or suit was brought shall determine that, despite the adjudication of liability, but in view
of all the circumstances of the case, such director or officer is fairly and reasonably entitled to
indemnity for such expenses which the Court of Chancery or such other court shall deem proper.
Section 145 further provides that to the extent a director or officer of a corporation has
been successful in the defense of any action, suit or proceeding referred to in subsections (a) and
(b) or in the defense of any claim, issue or matter therein, he shall be indemnified against
expenses (including attorneys' fees) actually and reasonably incurred by him in connection
therewith; that indemnification provided for by Section 145 shall not be deemed exclusive of any
other rights to which the indemnified party may be entitled; and that the corporation shall have
the power to purchase and maintain insurance on behalf of a director or officer of the corporation
against any liability asserted against him or incurred by him in any such capacity or arising out
of his status as such whether or not the corporation would have the power to indemnify him against
such liabilities under Section 145. Any indemnification under subsections (a) and (b) (unless
ordered by a court) shall be made only as authorized in the specific case upon a determination by a
majority vote of the directors who are not parties to such action, suit or proceeding (or, if there
are no such directors, by an independent counsel or by the stockholders) that indemnification is
proper in the circumstances because he has met the standard of conduct set forth in subsections (a)
and (b).
The Company's Certificate of Incorporation, as amended, also provides that, to the fullest
extent permitted by the GCL, a director shall not be liable to the Company or its stockholders for
monetary damages for breach of fiduciary duty as a director. Section 102 of the GCL authorizes such
a provision, and states that such a provision shall not eliminate or limit the liability of a
director (a) for any breach of the director's duty of loyalty to the corporation or its
stockholders, (b) for acts or omissions not in good faith or which involve intentional misconduct
or a knowing violation of law, (c) for unlawful payments of dividends or unlawful stock purchases
or redemptions by the corporation, or (d) for any transaction from which the director derived an
improper benefit.
The Company's Amended and Restated Bylaws provide that the Company shall indemnify, to the
fullest extent permitted by law, any person who was or is made or is threatened to be made a party
to (or is otherwise involved in) any action, suit or proceeding, whether civil, criminal,
administrative or investigative, by reason of the fact that he is or was a director or officer of
the Company or is or was serving at the request of the Company as a director, officer, employee or
agent of another corporation, partnership, joint venture or other business or nonprofit entity. The
Bylaws, as amended and restated, provide that the Company shall pay the expenses (including
attorneys' fees) incurred in defending any proceeding in advance of its final disposition, provided
that any such advance payments shall be made only upon receipt of an undertaking by the director or
officer to repay all amounts advanced if it should ultimately be determined that the director or
officer is not entitled to be indemnified under the Bylaws or otherwise.
The Company may from time to time enter into indemnity agreements with individuals who become
officers and/or directors of the Company.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
Not applicable.
ITEM 8. EXHIBITS.
5.1
Opinion of Hahn Loeser & Parks LLP
23.1
Consent of Hahn Loeser & Parks LLP (included in Exhibit 5.1)
23.2
Consent of Deloitte & Touche LLP
24.1
Power of Attorney
ITEM 9. UNDERTAKINGS.
The Company 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 of 1933, as
amended (the "Securities Act");
(ii) To reflect in the prospectus any facts or events arising after the effective date
of the Registration Statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the
information set forth in the Registration Statement;
Provided however, that paragraphs (i) and (ii) above do not apply if the information
required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed by the registrant pursuant to Section 13 or Section 15(d) of
the Exchange Act that are incorporated by reference in the Registration Statement.
(iii) To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such
information in the Registration Statement.
(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) 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 the Registration
Statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof.
(5) 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 Securities and Exchange Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by 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.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company 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 Union, State of New Jersey, on this 31th day of January, 2007.
Breeze-Eastern Corporation
By:
/s/ Joseph F. Spanier
Joseph F. Spanier, Executive Vice President,
Treasurer and Chief
Financial Officer (Principal
Financial Officer)
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ John H. Dalton*
Chairman of the Board
January 31, 2007
John H. Dalton
/s/
Robert L.G. White*
Director, President and Chief Executive Officer
January 31, 2007
Robert L.G. White
/s/
Thomas V. Chema*
Director
January 31, 2007
Thomas V. Chema
/s/ Jan Cope*
Director
January 31, 2007
Jan Cope
/s/ Joseph S. Bracewell*
Director
January 31, 2007
Joseph S. Bracewell
/s/ Gail F. Lieberman*
Director
January 31, 2007
Gail F. Lieberman
/s/
William M. Shockley*
Director
January 31, 2007
William
M. Shockley
/s/ William J. Recker*
Director
January 31, 2007
William J. Recker
*
Executed by power of attorney.
Gerald C. Harvey, Executive Vice President, General Counsel and Secretary, as attorney-in-fact,
signs this document on behalf of the above-named officers and directors pursuant to powers of
attorney duly executed by such officers and directors and filed with this registration statement.
/s/ Gerald C. Harvey
Gerald C. Harvey, attorney-in-fact
EXHIBIT INDEX
5.1
Opinion of Hahn Loeser & Parks LLP
23.1
Consent of Hahn Loeser & Parks LLP (included in Exhibit 5.1)
23.2
Consent of Deloitte & Touche LLP
24.1
Power of Attorney