<PAGE>   1

     As Filed with the Securities and Exchange Commission on May 30, 1996

                                               Registration Number 33-99084-NY
- --------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933

- --------------------------------------------------------------------------------

                            ROLLO ENTERTAINMENT INC.
             (Exact name of registrant as specified in its charter)

- --------------------------------------------------------------------------------
            Delaware                                     22-3372522
         (State or other                              (I.R.S. Employer
          jurisdiction                             Identification Number)
         of incorporation
         or organization)

                                5 Glenfield Road
                           Glenridge, New Jersey 07028
                             Telephone: 201-655-0388
                    (Address of principal executive offices)

                            Rollo Entertainment Inc.
                      1996 Non-Statutory Stock Option Plan
                            (Full title of the Plan)

                               Gary B. Wolff, P.C.
                                747 Third Avenue
                            New York, New York 10017
                            Telephone: (212) 644-6446
           (Name, address and telephone number of agent for service.)

                         CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
================================================================================
  Title of                          Proposed          Proposed     
 securities                          maximum          maximum        Amount of
   to be           Amount to be   offering price     aggregate      registration
 registered         registered      per share      offering price       fee     
- --------------------------------------------------------------------------------
<S>                <C>            <C>              <C>              <C>
  Common Stock
$.0001 par value     1,000,000        $2.00          $2,000,000        $689.60
- --------------------------------------------------------------------------------
</TABLE>


                                     1 of 8
<PAGE>   2
                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Certain Documents by Reference

The following documents are incorporated by reference in the registration
statement:

         (a)      The registrant's Form SB-2 Registration Statement as initially
                  filed and subsequently amended inclusive of Prospectus and all
                  Exhibits filed therewith and as declared effective February
                  12, 1996.

         (b)      All other reports filed by the registrant pursuant to sections
                  13(a) or 15(d) of the Securities Exchange Act of 1934 since
                  the end of the period covered by the Form SB-2 referred to in
                  (a) above.

         (c)      Not Applicable.

All documents subsequently filed by the registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing
of a post-effective amendment to the registration statement which indicates that
all of the shares of common stock offered have been sold or which deregisters
all of such shares then remaining unsold, shall be deemed to be incorporated by
reference in the registration statement and to be a part hereof from the date of
filing of such documents. Any statement contained in a 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, except as so modified or superseded, to constitute a part of this
registration statement.

Item 4.  Description of Securities.

The registrant is authorized to issue Ten Million (10,000,000) shares of Common
Stock. The par value of each of said shares is $.0001. All such shares are of
one class, which shares of Common Stock has full voting and dividend rights but
without cumulative voting rights or any pre-emptive rights.

Item 5.  Interest of Named Experts and Counsel.

Not Applicable

Item 6.  Indemnification of Directors and Officers.

Section 145 of the Delaware Corporation Law of the State of Delaware contains
provisions entitling directors and officers of the registrant to indemnification
from judgments, fines, amounts paid in settlement and reasonable expenses,
including attorney's fees, as the result of an action or proceeding in which
they may be involved by reason of being or having been a director or officer of
the registrant provided said officers or directors 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 action or proceeding, had no
reasonable cause to believe his conduct was unlawful. Additionally, Articles
"Ninth" and "Eleventh" of the registrant's Articles of Incorporation (as
amended) reads as follows:

                  "Ninth:  The Corporation shall, to the fullest extend
         permitted by Section 145 of the General Corporation Law of the State of
         Delaware, as

                                     2 of 8
<PAGE>   3
         the same may be amended and supplemented, indemnify any and all persons
         whom it shall have power to indemnify under said section from and
         against any and all of the expenses, liabilities or other matters
         referred to in or covered by said section, and the indemnification
         provided for herein shall not be deemed exclusive of any other rights
         to which those indemnified may be entitled under any By-Law, agreement,
         vote of stockholders or disinterested Directors or otherwise, both as
         to action in his official capacity and as to action in another capacity
         while holding such office, and shall continue as to a person who has
         ceased to be director, officer, employee or agent and shall inure tot
         he benefit of the heirs, executors and administrators of such a
         person."

         "Eleventh: No Director of the Corporation shall be liable to the
         Corporation or its stockholders for monetary damages for breach of
         fiduciary duty as a Director, except for liability (i) for any breach
         of the Director's duty of loyalty to the Corporation or its
         stockholders; (ii) for acts or omissions not in good faith or which
         involve intentional misconduct or a knowing violation of law; (iii) for
         the payment of unlawful dividends or unlawful stock repurchases or
         redemptions under Section 174 of the Delaware General Corporation Law;
         or (iv) for any transaction from which the Director derived an improper
         personal benefit.

Item 7.  Exemption from Registration Claimed.

Not applicable

Item 8.  Exhibits.

The exhibits to the registration statement are listed in the Exhibit Index
elsewhere herein.

Item 9.  Undertakings.

         (a)      The undersigned registrant hereby undertakes:

                  (1)      To file, during any period in which offers or sales
                  are being made, a post-effective amendment to this
                  registration statement:

                           (i)      To include any prospectus required by
                           section 10(a)(3) of the Securities Act of 1933;

                           (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 thereto) which, individually
                           or in the aggregate, represents a fundamental change
                           in the information set forth in the registration
                           statement; and

                           (iii)    To include any material information with
                           respect to the plan of distribution not previously
                           disclosed in the registration statement;

Provided, however, that paragraph (a)(1)(i) and (a)(1)(ii) shall 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 Securities Exchange Act of 1934 that are
incorporated by reference in the registration statement.

                  (2)      That, for the purpose of determining any liability
                  under the Securities Act of 1933, each such post-effective
                  amendment shall be deemed to be a new registration statement
                  relating to the securities

                                     3 of 8
<PAGE>   4
                  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.

         (b)      The undersigned registrant hereby undertakes that, for
         purposes of determining any liability under the Securities Act of 1933,
         each filing of the registrant's annual report pursuant to Section 13(a)
         or Section 15(d) of the Securities Exchange Act of 1934 (and, where
         applicable, each filing of an employee benefit plan's annual report
         pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
         is incorporated by reference in the registration statement shall be
         deemed to be a new registration statement relating to the securities
         offered herein, and the offering of such securities at that time shall
         be deemed to be the initial bona fide offering thereof.

         (e)      The undersigned registrant hereby undertakes to deliver or
         cause to be delivered with the prospectus, to each person to whom the
         prospectus is sent or given, the latest annual report to security
         holders that is incorporated by reference in the prospectus and
         furnished pursuant to and meeting the requirements of Rule 14a-3 or
         Rule 124c-3 under the Securities Exchange Act of 1934; and, where
         interim financial information required to be presented by Article 3 of
         Regulation S-X is not set forth in the prospectus, to deliver, or cause
         to be delivered to each person to whom the prospectus is sent or given,
         the latest quarterly report that is specifically incorporated by
         reference in the prospectus to provide such interim financial
         information.

         (h)      Insofar as indemnification for liabilities arising under the
         Securities Act of 1933 may be permitted to directors, officers and
         controlling persons of the registrant pursuant to the provisions
         described in Item 6, or otherwise, the registrant has been advised that
         in the opinion of the Securities and Exchange Commission such
         indemnification is against public policy as expressed in the Act and
         is, therefore, unenforceable. In the event that a claim for
         indemnification against such liabilities (other than the payment by the
         registrant of expenses incurred or paid by a director, officer or
         controlling person of the registrant in the successful defense of any
         action, suit or proceeding) is asserted by such director, officer or
         controlling person in connection with the securities being registered,
         the registrant will, unless in the opinion of its counsel the matter
         has been settled by controlling precedent, submit to a court of
         appropriate jurisdiction the question whether such indemnification by
         it is against public policy as expressed in the Act and will be
         governed by the final adjudication of such issue.

                                     4 of 8
<PAGE>   5
                                   SIGNATURES

The Registrant. 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 or amendment thereto to be signed on its behalf by the undersigned,
thereunto duly authorized, in New York, State of York on May 28, 1996.

                                           Rollo Entertainment Inc.

                                           By:  /s/John Rollo
                                                ---------------------
                                                John Rollo, President


Pursuant to the requirements of the Securities Act of 1933, this registration
statement or amendment thereto has been signed by the following persons in the
capacities and on the dates indicated.

         Name                                                          Date

  /s/John Rollo                                                     May 28, 1996
- ------------------------------------
John Rollo, President and Director


  /s/Scott Patterson                                                May 28, 1996
- ------------------------------------
Scott Patterson, Secretary-Treasurer
 and Director

                                     5 of 8
<PAGE>   6
                                                              Page in Sequential
Exhibit Index.                                                Number system

(1)      Not Applicable
(2)      Not Applicable
(3)      Not Applicable
(4)      Not Applicable
(5)      Consent and Opinion of Gary B. Wolff, P.C., 747 Third
         Avenue, New York, New York 10017 regarding legality
         of securities registered under this Registration
         Statement and to the references to such attorney
         in the Registration Statement on Form S-8                            7
(6)      Not Applicable
(7)      Not Applicable
(8)      Not Applicable
(9)      Not Applicable
(10)     Not Applicable
(11)     Not Applicable
(12)     Not Applicable
(13)     Not Applicable
(14)     Not Applicable
(15)     Not Applicable
(16)     Not Applicable
(17)     Not Applicable
(18)     Not Applicable
(19)     Not Applicable
(20)     Not Applicable
(21)     Not Applicable
(22)     Not Applicable
(23)     Not Applicable
(24)     Consent of Bederson & Company LLP Certified Public
         Accountants for the Company from inception
         (May 8, 1995) to September 30, 1995                                  8
(25)     Not Applicable
(26)     Not Applicable
(27)     Not Applicable
(28)     Not Applicable
(99)     Not Applicable


                                     6 of 8
[{"type": "S-8", "sequence": "1", "description": "ROLLO ENTERTAINMENT INC.", "secsgml_size_bytes": 15780}]
{"company-data": {"conformed-name": "ROLLO ENTERTAINMENT INC", "cik": "0001003345", "assigned-sic": "7900", "irs-number": "223372522", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-04737", "film-number": "96574297"}, "business-address": {"street1": "5 GLENFIELD RD", "city": "GLENRIDGE", "state": "NJ", "zip": "07028", "phone": "2016550388"}, "mail-address": {"street1": "5 GLENFIELD RD", "city": "GLENRIDGE", "state": "NJ", "zip": "07028"}}
1

     As Filed with the Securities and Exchange Commission on May 30, 1996

                                               Registration Number 33-99084-NY
- --------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933

- --------------------------------------------------------------------------------

                            ROLLO ENTERTAINMENT INC.
             (Exact name of registrant as specified in its charter)

- --------------------------------------------------------------------------------
            Delaware                                     22-3372522
         (State or other                              (I.R.S. Employer
          jurisdiction                             Identification Number)
         of incorporation
         or organization)

                                5 Glenfield Road
                           Glenridge, New Jersey 07028
                             Telephone: 201-655-0388
                    (Address of principal executive offices)

                            Rollo Entertainment Inc.
                      1996 Non-Statutory Stock Option Plan
                            (Full title of the Plan)

                               Gary B. Wolff, P.C.
                                747 Third Avenue
                            New York, New York 10017
                            Telephone: (212) 644-6446
           (Name, address and telephone number of agent for service.)

                         CALCULATION OF REGISTRATION FEE
================================================================================
  Title of                          Proposed          Proposed     
 securities                          maximum          maximum        Amount of
   to be           Amount to be   offering price     aggregate      registration
 registered         registered      per share      offering price       fee     
- --------------------------------------------------------------------------------
Common Stock
$.0001 par value     1,000,000        $2.00          $2,000,000        $689.60
- --------------------------------------------------------------------------------
1 of 8
2
                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Certain Documents by Reference

The following documents are incorporated by reference in the registration
statement:

         (a)      The registrant's Form SB-2 Registration Statement as initially
                  filed and subsequently amended inclusive of Prospectus and all
                  Exhibits filed therewith and as declared effective February
                  12, 1996.

         (b)      All other reports filed by the registrant pursuant to sections
                  13(a) or 15(d) of the Securities Exchange Act of 1934 since
                  the end of the period covered by the Form SB-2 referred to in
                  (a) above.

         (c)      Not Applicable.

All documents subsequently filed by the registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing
of a post-effective amendment to the registration statement which indicates that
all of the shares of common stock offered have been sold or which deregisters
all of such shares then remaining unsold, shall be deemed to be incorporated by
reference in the registration statement and to be a part hereof from the date of
filing of such documents. Any statement contained in a 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, except as so modified or superseded, to constitute a part of this
registration statement.

Item 4.  Description of Securities.

The registrant is authorized to issue Ten Million (10,000,000) shares of Common
Stock. The par value of each of said shares is $.0001. All such shares are of
one class, which shares of Common Stock has full voting and dividend rights but
without cumulative voting rights or any pre-emptive rights.

Item 5.  Interest of Named Experts and Counsel.

Not Applicable

Item 6.  Indemnification of Directors and Officers.

Section 145 of the Delaware Corporation Law of the State of Delaware contains
provisions entitling directors and officers of the registrant to indemnification
from judgments, fines, amounts paid in settlement and reasonable expenses,
including attorney's fees, as the result of an action or proceeding in which
they may be involved by reason of being or having been a director or officer of
the registrant provided said officers or directors 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 action or proceeding, had no
reasonable cause to believe his conduct was unlawful. Additionally, Articles
"Ninth" and "Eleventh" of the registrant's Articles of Incorporation (as
amended) reads as follows:

                  "Ninth:  The Corporation shall, to the fullest extend
         permitted by Section 145 of the General Corporation Law of the State of
         Delaware, as

                                     2 of 8
3
         the same may be amended and supplemented, indemnify any and all persons
         whom it shall have power to indemnify under said section from and
         against any and all of the expenses, liabilities or other matters
         referred to in or covered by said section, and the indemnification
         provided for herein shall not be deemed exclusive of any other rights
         to which those indemnified may be entitled under any By-Law, agreement,
         vote of stockholders or disinterested Directors or otherwise, both as
         to action in his official capacity and as to action in another capacity
         while holding such office, and shall continue as to a person who has
         ceased to be director, officer, employee or agent and shall inure tot
         he benefit of the heirs, executors and administrators of such a
         person."

         "Eleventh: No Director of the Corporation shall be liable to the
         Corporation or its stockholders for monetary damages for breach of
         fiduciary duty as a Director, except for liability (i) for any breach
         of the Director's duty of loyalty to the Corporation or its
         stockholders; (ii) for acts or omissions not in good faith or which
         involve intentional misconduct or a knowing violation of law; (iii) for
         the payment of unlawful dividends or unlawful stock repurchases or
         redemptions under Section 174 of the Delaware General Corporation Law;
         or (iv) for any transaction from which the Director derived an improper
         personal benefit.

Item 7.  Exemption from Registration Claimed.

Not applicable

Item 8.  Exhibits.

The exhibits to the registration statement are listed in the Exhibit Index
elsewhere herein.

Item 9.  Undertakings.

         (a)      The undersigned registrant hereby undertakes:

                  (1)      To file, during any period in which offers or sales
                  are being made, a post-effective amendment to this
                  registration statement:

                           (i)      To include any prospectus required by
                           section 10(a)(3) of the Securities Act of 1933;

                           (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 thereto) which, individually
                           or in the aggregate, represents a fundamental change
                           in the information set forth in the registration
                           statement; and

                           (iii)    To include any material information with
                           respect to the plan of distribution not previously
                           disclosed in the registration statement;

Provided, however, that paragraph (a)(1)(i) and (a)(1)(ii) shall 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 Securities Exchange Act of 1934 that are
incorporated by reference in the registration statement.

                  (2)      That, for the purpose of determining any liability
                  under the Securities Act of 1933, each such post-effective
                  amendment shall be deemed to be a new registration statement
                  relating to the securities

                                     3 of 8
4
                  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.

         (b)      The undersigned registrant hereby undertakes that, for
         purposes of determining any liability under the Securities Act of 1933,
         each filing of the registrant's annual report pursuant to Section 13(a)
         or Section 15(d) of the Securities Exchange Act of 1934 (and, where
         applicable, each filing of an employee benefit plan's annual report
         pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
         is incorporated by reference in the registration statement shall be
         deemed to be a new registration statement relating to the securities
         offered herein, and the offering of such securities at that time shall
         be deemed to be the initial bona fide offering thereof.

         (e)      The undersigned registrant hereby undertakes to deliver or
         cause to be delivered with the prospectus, to each person to whom the
         prospectus is sent or given, the latest annual report to security
         holders that is incorporated by reference in the prospectus and
         furnished pursuant to and meeting the requirements of Rule 14a-3 or
         Rule 124c-3 under the Securities Exchange Act of 1934; and, where
         interim financial information required to be presented by Article 3 of
         Regulation S-X is not set forth in the prospectus, to deliver, or cause
         to be delivered to each person to whom the prospectus is sent or given,
         the latest quarterly report that is specifically incorporated by
         reference in the prospectus to provide such interim financial
         information.

         (h)      Insofar as indemnification for liabilities arising under the
         Securities Act of 1933 may be permitted to directors, officers and
         controlling persons of the registrant pursuant to the provisions
         described in Item 6, or otherwise, the registrant has been advised that
         in the opinion of the Securities and Exchange Commission such
         indemnification is against public policy as expressed in the Act and
         is, therefore, unenforceable. In the event that a claim for
         indemnification against such liabilities (other than the payment by the
         registrant of expenses incurred or paid by a director, officer or
         controlling person of the registrant in the successful defense of any
         action, suit or proceeding) is asserted by such director, officer or
         controlling person in connection with the securities being registered,
         the registrant will, unless in the opinion of its counsel the matter
         has been settled by controlling precedent, submit to a court of
         appropriate jurisdiction the question whether such indemnification by
         it is against public policy as expressed in the Act and will be
         governed by the final adjudication of such issue.

                                     4 of 8
5
                                   SIGNATURES

The Registrant. 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 or amendment thereto to be signed on its behalf by the undersigned,
thereunto duly authorized, in New York, State of York on May 28, 1996.

                                           Rollo Entertainment Inc.

                                           By:  /s/John Rollo
                                                ---------------------
                                                John Rollo, President

Pursuant to the requirements of the Securities Act of 1933, this registration
statement or amendment thereto has been signed by the following persons in the
capacities and on the dates indicated.

         Name                                                          Date

  /s/John Rollo                                                     May 28, 1996
- ------------------------------------
John Rollo, President and Director

  /s/Scott Patterson                                                May 28, 1996
- ------------------------------------
Scott Patterson, Secretary-Treasurer
 and Director

                                     5 of 8
6
                                                              Page in Sequential
Exhibit Index.                                                Number system

(1)      Not Applicable
(2)      Not Applicable
(3)      Not Applicable
(4)      Not Applicable
(5)      Consent and Opinion of Gary B. Wolff, P.C., 747 Third
         Avenue, New York, New York 10017 regarding legality
         of securities registered under this Registration
         Statement and to the references to such attorney
         in the Registration Statement on Form S-8                            7
(6)      Not Applicable
(7)      Not Applicable
(8)      Not Applicable
(9)      Not Applicable
(10)     Not Applicable
(11)     Not Applicable
(12)     Not Applicable
(13)     Not Applicable
(14)     Not Applicable
(15)     Not Applicable
(16)     Not Applicable
(17)     Not Applicable
(18)     Not Applicable
(19)     Not Applicable
(20)     Not Applicable
(21)     Not Applicable
(22)     Not Applicable
(23)     Not Applicable
(24)     Consent of Bederson & Company LLP Certified Public
         Accountants for the Company from inception
         (May 8, 1995) to September 30, 1995                                  8
(25)     Not Applicable
(26)     Not Applicable
(27)     Not Applicable
(28)     Not Applicable
(99)     Not Applicable

                                     6 of 8