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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>As filed with the Securities and Exchange Commission on May 22, 2007</font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:right;'><font size=2>Registration No. 333&#150;</font></p>
<div style="border:none;border-bottom:solid .05em;padding:0in 0in 1.0pt 0in"><div style=" border:none;border-bottom:solid .25em;padding:0in 0in 1.0pt 0in">&nbsp;</div></div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=3>SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>Washington, D.C. 20549</font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>____________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=5>FORM S&#150;8</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</font></B></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>____________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=5>FOAMEX INTERNATIONAL INC.</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=1>(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><b><font size=2>Delaware</font></b><br> <font size=1>(State or other jurisdiction of</font><br> <font size=1>incorporation or organization)</font></p> </td>
        <td width="36%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>&nbsp;</font></p> </td>
        <td width="32%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><b><font size=2>05-0473908</font></b><br> <font size=1>(I.R.S. Employer </font><br> <font size=1>Identification Number)</font></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>&nbsp;</font></p> </td>
        <td width="36%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=2>____________________</font></p> </td>
        <td width="32%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="30%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>&nbsp;</font></p> </td>
        <td width="36%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><b><font size=2>1000 Columbia Avenue</font></b><br> <b><font size=2>Linwood, Pennsylvania  19061</font></b><u></u></p> </td>
        <td width="32%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>&nbsp;</font></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>&nbsp;</font></p> </td>
        <td width="36%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>(Address of Principal Executive Office,</font><br> <font size=1>including zip code)</font></p> </td>
        <td width="32%" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:2.7pt'><font size=1>&nbsp;</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>FOAMEX INTERNATIONAL INC.</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>2007 MANAGEMENT INCENTIVE PLAN</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=1>(Full title of the plan)</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>____________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Andrew R. Prusky, Esq.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Vice President and Deputy General Counsel </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>1000 Columbia Avenue</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Linwood, Pennsylvania  19061</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>(610) 859-3000</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=1> (Name, address, including zip code, and telephone number, including area code, of agent for service)</font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>__________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Copy to:</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Judith R. Thoyer, Esq.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>1285 Avenue of the Americas</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>New York, New York  10019-6064</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>(212) 373-3000</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>CALCULATION OF REGISTRATION FEE</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


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<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Title of Securities to be Registered</font></b></p> </div> </td>
        <td width="14%" valign=bottom style='border:solid black 1.0pt; border-left:none;padding:0in 5.5pt 0in 5.5pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Amount to be</font></b><br> <b><font size=1>Registered(1)</font></b></p> </div> </td>
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            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Proposed Maximum Offering Price Per Share(2)</font></b></p> </div> </td>
        <td width="19%" valign=bottom style='border:solid black 1.0pt; border-left:none;padding:0in 5.5pt 0in 5.5pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Proposed Maximum Aggregate Offering Price(2)</font></b></p> </div> </td>
        <td width="21%" valign=bottom style='border:solid black 1.0pt; border-left:none;padding:0in 5.5pt 0in 5.5pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Amount of</font></b><br> <b><font size=1>Registration Fee</font></b></p> </div> </td> </tr>
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        <td width="27%" valign=bottom style='border:solid black 1.0pt; border-top:none; padding:0in 5.5pt 0in 5.5pt;height:13.0pt'>
            <p style='margin-left:18pt;text-indent:-18pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>Common Stock, par value $.01        per share</font>  </p> </td>
        <td width="14%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.5pt 0in 5.5pt;height:13.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>2,325,000 shares</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.5pt 0in 5.5pt;height:13.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$13.20</font></p> </td>
        <td width="19%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.5pt 0in 5.5pt;height:13.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$30,690,000</font></p> </td>
        <td width="21%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.5pt 0in 5.5pt;height:13.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$943</font></p> </td> </tr></table>
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<p style=' margin-bottom:4pt; margin-top:0pt;text-align:left;border-bottom:solid 0.5pt;padding-bottom:1;'><font size=1>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>(1)</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), this Registration Statement shall be deemed to cover any additional securities to be offered or issued from stock splits, stock dividends or similar transactions.</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>(2)</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>Estimated  solely  for the  purpose of  calculating  the  registration  fee pursuant to Rule 457(c) of the  Securities Act of 1933, as amended,  based upon the average high and low prices of the Common Stock as reported over-the-counter on May 17, 2007.</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>EXPLANATORY NOTE</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>The Section 10(a) prospectus being delivered by Foamex International Inc. (the &#147;Company&#148;) to participants in the Foamex International Inc. 2007 Management Incentive Plan (the &#147;2007 Plan&#148;) as required by Rule 428 under the Securities Act, has been prepared in accordance with the requirements of Form S-8 and relates to shares of common stock, par value $.01 per share, of the Company (the &#147;Common Stock&#148;), which have been reserved for issuance pursuant to the 2007 Plan.  The information regarding the 2007 Plan required in the Section 10(a) prospectus is included in the documents being maintained and delivered by the Company as required by Rule 428 under the Securities Act.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'>
<B><font SIZE=2>PART I</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><b><font size=2>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></b></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 1.</font></B></p> </td>
        <td width="73%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>PLAN INFORMATION.</font></B></p> </td> </tr></table>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>The document(s) containing the information specified in Part I of Form S-8 will be sent or given to participants in the 2007 Plan as specified by Rule 428(b)(1) under the Securities Act.  Such documents are not being filed with the Securities and Exchange Commission (the &#147;Commission&#148;), but constitute, along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II, a prospectus that meets the requirements of Section 10(a) of the Securities Act.</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 2.</font></B></p> </td>
        <td width="89%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>COMPANY INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.</font></B></p> </td> </tr></table>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>We will furnish without charge to each person to whom the prospectus is delivered, upon written or oral request of such person, a copy of any and all of the documents incorporated by reference in Item 3 of Part II of this Registration Statement, other than exhibits to such documents (unless such exhibits are specifically incorporated by reference to the information that is incorporated).  Those documents are incorporated by reference in the Section&nbsp;10(a) prospectus.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:center;'>
<B><font SIZE=2>PART II</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:center;'><B><font SIZE=2>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></B></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 3.</font></B></p> </td>
        <td width="85%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>INCORPORATION OF DOCUMENTS BY REFERENCE.</font></B></p> </td> </tr></table>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>The following documents and information previously filed with the Commission by us are hereby incorporated by reference in this Registration Statement:</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 12.0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>the Company&#146;s Annual Report on  Form&nbsp;10-K for the fiscal year ended December 31, 2006, filed with the Commission on April 2, 2007;</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 12.0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>the Company&#146;s Quarterly Report on Form 10-Q for the fiscal quarter ended April 1, 2007, filed with the Commission on May 14, 2007;</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 12.0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>the Company&#146;s Current Reports on Form 8-K filed with the Commission on January 11, 2007, February 15, 2007, April 5, 2007 and April 19, 2007; and</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 12.0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>the information set forth under the heading &#147;Description of Capital Stock&#148; in the prospectus filed with the Commission pursuant to Rule 424(b) on January 4, 2007.</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>In addition, all reports and other documents subsequently filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;) after the date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and made part hereof from the date of filing of such documents.</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 4.</font></B></p> </td>
        <td width="78%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>DESCRIPTION OF SECURITIES.</font></B></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Not Applicable.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>


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<table border="0" cellspacing=0 cellpadding=0 width="64%" style='border-collapse:collapse'>
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        <td width="15%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 5.</font></B></p> </td>
        <td width="85%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>INTERESTS OF NAMED EXPERTS AND COUNSEL.</font></B></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Not Applicable.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>


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<table border="0" cellspacing=0 cellpadding=0 width="67%" style='border-collapse:collapse'>
    <tr >
        <td width="14%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 6.</font></B></p> </td>
        <td width="85%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>INDEMNIFICATION OF DIRECTORS AND OFFICERS.</font></B></p> </td> </tr></table>
</div>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Section 145 of the General Corporation Law of the State of Delaware provides in relevant part as follows:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>A corporation shall have the power to indemnify any person 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) by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best
interest of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person&#146;s conduct was unlawful.  The termination of any action, suit or proceeding by judgment, order, settlement, conviction or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person 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 reasonable cause to believe that the person&#146;s conduct was unlawful.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>A corporation shall have the power to indemnify any person 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 the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including attorneys&#146; fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation and except that no indemnification shall be made in respect to
any claim, issue or matter as to which such person 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 upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>As permitted by Delaware law, our certificate of incorporation includes a provision to eliminate the personal liability of our directors for monetary damages for breach of their fiduciary duties as directors, subject to certain exceptions.  In addition, our certificate of incorporation and by-laws provide that we are required to indemnify our officers and directors under certain circumstances, including those circumstances in which indemnification would otherwise be discretionary, and we will be required to advance expenses to our officers and directors as incurred in connection with proceedings against them for which they may be indemnified.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>We have procured directors and officers liability insurance for the benefit of our directors and officers.</font></p>


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<table border="0" cellspacing=0 cellpadding=0 width="61%" style='border-collapse:collapse'>
    <tr >
        <td width="15%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 7.</font></B></p> </td>
        <td width="84%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>EXEMPTION FROM REGISTRATION CLAIMED.</font></B></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Not Applicable.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="40%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 8.</font></B></p> </td>
        <td width="59%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>EXHIBITS.</font></B></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="13%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>EXHIBIT</font></B></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>NUMBER</font></B></p> </div> </td>
        <td width="86%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>DESCRIPTION OF EXHIBIT</font></B></p> </div> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.1</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Foamex International Inc. 2007 Management Incentive Plan (Incorporated by reference to Exhibit 10.55 to the Registrant&#146;s Annual Report on Form 10-K filed with the Commission on April 2, 2007).</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.2</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Second Amended and Restated Certificate of Incorporation of Foamex International Inc. (Incorporated by reference to Exhibit 3.7.3 to the Registrant&#146;s Current Report on Form 8-K filed with the Commission on February 15, 2007).</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.3</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Certificate of Amendment, dated April 19, 2007, of the Second Amended and Restated Certificate of Incorporation of Foamex International Inc.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.4</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Amended and Restated By-laws of Foamex International Inc. (Incorporated by reference to Exhibit 3.8.1 to the Registrant&#146;s Current Report on Form 8-K filed with the Commission on April 19, 2007).</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>5.1</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Opinion of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:26.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.1</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Independent Registered Public Accounting Firm, KPMG LLP.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:26.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.2</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Independent Public Accounting Firm, KPMG Phoomchai Audit Ltd.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:26.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.3</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP (Included in the opinion filed as Exhibit&nbsp;5.1).</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><u><font size=2>_____________</font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>*  Filed herewith.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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        <td width="31%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>ITEM 9.</font></B></p> </td>
        <td width="68%" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>UNDERTAKINGS.</font></B></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7%;text-align:left;'><font size=2>The undersigned registrant hereby undertakes:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="7%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(a)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To file during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:10.62%; text-indent:-2.92%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="12%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(i)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>to include any prospectus required by Section 10(a)(3) of the Securities Act;</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:15.38%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="12%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(ii)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>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.  Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective
registration statement;</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:15.38%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="12%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(iii)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>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;</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:7%;text-align:left;'><i><font size=2>Provided, however,</font></i><font size=2> that, paragraphs (a)(i) and (a)(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 with or furnished to the Commission by us pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:7%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="7%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(b)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=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.</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:11.54%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="7%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(c)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To remove from registration by means of a post-effective amendment any of the securities being registered hereby which remain unsold at the termination of the offering.</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:11.54%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="7%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(d)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>That, for the purpose of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:13.54%; text-indent:-2.92%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="12%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(i)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:15.38%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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    <tr >
        <td width="12%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(ii)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:15.38%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="12%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(iii)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>the portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:15.38%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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    <tr >
        <td width="12%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(iv)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>


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    <tr >
        <td width="7%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(e)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the 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 therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering hereof.</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:11.54%; text-indent:-3.85%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="7%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="5%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(f)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>SIGNATURES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, Foamex International Inc. certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Linwood, Commonwealth of Pennsylvania on May 15, 2007.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style='margin-left:207.9pt;border-collapse:collapse'>
    <tr >
        <td width="100%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><B><font SIZE=2>FOAMEX INTERNATIONAL INC.</font></B></p> </td> </tr>
                <tr >
        <td width="100%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt'><font size=2>By:&nbsp;&nbsp;&nbsp;&nbsp;</font><u><font size=2>/s/ John G. Johnson, Jr.</font></u></p>
<p style='margin:0in;margin-bottom:.0001pt;text-indent:25.8pt'><font size=2>Name:&nbsp;&nbsp;John G. Johnson, Jr</font></p> </td> </tr>
    <tr >
        <td width="100%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin:0in;margin-bottom:.0001pt;text-indent:25.8pt'><font size=2>Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, the registration statement has been signed below by the following persons in the following capacities and on the date indicated.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>


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<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><u><b><font  size=2>Signatures</font></b></u><u></u></p>  </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><u><b><font  size=2>Title</font></b></u><u></u></p>  </td>
        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><u><b><font  size=2>Date</font></b></u><u></u></p>  </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ Eugene I. Davis</font></u><br> <font size=2>Eugene I. Davis</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><br> <font size=2>Non-Executive Chairman of the Board of Directors</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 14, 2007</font></p> </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ John G. Johnson, Jr.</font></u><br> <font size=2>John G. Johnson, Jr.</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><br> <font size=2>Chief Executive Officer and Director</font><br> <font size=2>(principal executive officer)</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 15, 2007</font></p> </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ Gregory J. Christian</font></u><br> <font size=2>Gregory J. Christian</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><br> <font size=2>President and Director</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 15, 2007</font></p> </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ Stephen E. Markert, Jr</font></u><font size=2>.</font><br> <font size=2>Stephen E. Markert, Jr.</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><font size=2>Interim Chief Financial Officer</font><br> <font size=2>(principal financial officer and principal accounting officer)</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 15, 2007</font></p> </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ Robert B. Burke</font></u><br> <font size=2>Robert B. Burke</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><br> <font size=2>Director</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 15, 2007</font></p> </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ Seth Charnow</font></u><br> <font size=2>Seth Charnow</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><br> <font size=2>Director</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 15, 2007</font></p> </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ Thomas M. Hudgins</font></u><br> <font size=2>Thomas M. Hudgins</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><br> <font size=2>Director</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 14, 2007</font></p> </td> </tr>
    <tr >
        <td width="30%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p align=center style='text-align:center'><br> <u><font size=2>/s/ Gregory E. Poling</font></u><br> <font size=2>Gregory E. Poling</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'> <p><br> <font size=2>Director</font></p> </td>

        <td width="24%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:12.6pt'><br> <font size=2>May 14, 2007</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><U><B><font SIZE=2>EXHIBIT INDEX</font></B></U></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="13%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>EXHIBIT</font></B></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>NUMBER</font></B></p> </div> </td>
        <td width="86%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>DESCRIPTION OF EXHIBIT</font></B></p> </div> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.1</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Foamex International Inc. 2007 Management Incentive Plan (Incorporated by reference to Exhibit 10.55 to the Registrant&#146;s Annual Report on Form 10-K filed with the Commission on April 2, 2007).</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.2</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Second Amended and Restated Certificate of Incorporation of Foamex International Inc. (Incorporated by reference to Exhibit 3.7.3 to the Registrant&#146;s Current Report on Form 8-K filed with the Commission on February 15, 2007).</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.3</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Certificate of Amendment, dated April 19, 2007, of the Second Amended and Restated Certificate of Incorporation of Foamex International Inc.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.4</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Amended and Restated By-laws of Foamex International Inc. (Incorporated by reference to Exhibit 3.8.1 to the Registrant&#146;s Current Report on Form 8-K filed with the Commission on April 19, 2007).</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:31.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>5.1</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Opinion of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:26.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.1</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Independent Registered Public Accounting Firm, KPMG LLP.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:26.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.2</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Independent Public Accounting Firm, KPMG Phoomchai Audit Ltd.</font></p> </td> </tr>
    <tr >
        <td width="13%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:26.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.3</font><font size=1>*</font></p> </td>
        <td width="86%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.1pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP (Included in the opinion filed as Exhibit&nbsp;5.1).</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><u><font size=2>_____________</font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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{"company-data": {"conformed-name": "FOAMEX INTERNATIONAL INC", "cik": "0000912908", "assigned-sic": "3086", "irs-number": "050473908", "state-of-incorporation": "DE", "fiscal-year-end": "1230"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-143149", "film-number": "07871133"}, "business-address": {"street1": "1000 COLUMBIA AVENUE", "city": "LINWOOD", "state": "PA", "zip": "19061", "phone": "6108593000"}, "mail-address": {"street1": "1000 COLUMBIA AVE", "city": "LINWOOD", "state": "PA", "zip": "19061"}}
As filed with the Securities and Exchange Commission on May 22, 2007
Registration No. 333–
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
____________________
FORM S–8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
____________________
FOAMEX INTERNATIONAL INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
Delaware
(State or other jurisdiction of
incorporation or organization)
05-0473908
(I.R.S. Employer
Identification Number)
____________________
1000 Columbia Avenue
Linwood, Pennsylvania  19061
(Address of Principal Executive Office,
including zip code)
FOAMEX INTERNATIONAL INC.
2007 MANAGEMENT INCENTIVE PLAN
(Full title of the plan)
____________________
Andrew R. Prusky, Esq.
Vice President and Deputy General Counsel
1000 Columbia Avenue
Linwood, Pennsylvania  19061
(610) 859-3000
(Name, address, including zip code, and telephone number, including area code, of agent for service)
__________________
Copy to:
Judith R. Thoyer, Esq.
Paul, Weiss, Rifkind, Wharton & Garrison LLP
1285 Avenue of the Americas
New York, New York  10019-6064
(212) 373-3000
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
Common Stock, par value $.01        per share
2,325,000 shares
$13.20
$30,690,000
$943
(1)
Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall be deemed to cover any additional securities to be offered or issued from stock splits, stock dividends or similar transactions.
(2)
Estimated  solely  for the  purpose of  calculating  the  registration  fee pursuant to Rule 457(c) of the  Securities Act of 1933, as amended,  based upon the average high and low prices of the Common Stock as reported over-the-counter on May 17, 2007.
EXPLANATORY NOTE
The Section 10(a) prospectus being delivered by Foamex International Inc. (the "Company") to participants in the Foamex International Inc. 2007 Management Incentive Plan (the "2007 Plan") as required by Rule 428 under the Securities Act, has been prepared in accordance with the requirements of Form S-8 and relates to shares of common stock, par value $.01 per share, of the Company (the "Common Stock"), which have been reserved for issuance pursuant to the 2007 Plan.  The information regarding the 2007 Plan required in the Section 10(a) prospectus is included in the documents being maintained and delivered by the Company as required by Rule 428 under the Securities Act.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
ITEM 1.
PLAN INFORMATION.
The document(s) containing the information specified in Part I of Form S-8 will be sent or given to participants in the 2007 Plan as specified by Rule 428(b)(1) under the Securities Act.  Such documents are not being filed with the Securities and Exchange Commission (the "Commission"), but constitute, along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II, a prospectus that meets the requirements of Section 10(a) of the Securities Act.
ITEM 2.
COMPANY INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.
We will furnish without charge to each person to whom the prospectus is delivered, upon written or oral request of such person, a copy of any and all of the documents incorporated by reference in Item 3 of Part II of this Registration Statement, other than exhibits to such documents (unless such exhibits are specifically incorporated by reference to the information that is incorporated).  Those documents are incorporated by reference in the Section 10(a) prospectus.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents and information previously filed with the Commission by us are hereby incorporated by reference in this Registration Statement:
•
the Company's Annual Report on  Form 10-K for the fiscal year ended December 31, 2006, filed with the Commission on April 2, 2007;
•
the Company's Quarterly Report on Form 10-Q for the fiscal quarter ended April 1, 2007, filed with the Commission on May 14, 2007;
•
the Company's Current Reports on Form 8-K filed with the Commission on January 11, 2007, February 15, 2007, April 5, 2007 and April 19, 2007; and
•
the information set forth under the heading "Description of Capital Stock" in the prospectus filed with the Commission pursuant to Rule 424(b) on January 4, 2007.
In addition, all reports and other documents subsequently filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act") after the date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and made part hereof from the date of filing of such documents.
ITEM 4.
DESCRIPTION OF SECURITIES.
Not Applicable.
ITEM 5.
INTERESTS OF NAMED EXPERTS AND COUNSEL.
Not Applicable.
ITEM 6.
INDEMNIFICATION OF DIRECTORS AND OFFICERS.
Section 145 of the General Corporation Law of the State of Delaware provides in relevant part as follows:
A corporation shall have the power to indemnify any person 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) by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best
interest of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person's conduct was unlawful.  The termination of any action, suit or proceeding by judgment, order, settlement, conviction or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person 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 reasonable cause to believe that the person's conduct was unlawful.
A corporation shall have the power to indemnify any person 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 the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation and except that no indemnification shall be made in respect to
any claim, issue or matter as to which such person 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 upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.
As permitted by Delaware law, our certificate of incorporation includes a provision to eliminate the personal liability of our directors for monetary damages for breach of their fiduciary duties as directors, subject to certain exceptions.  In addition, our certificate of incorporation and by-laws provide that we are required to indemnify our officers and directors under certain circumstances, including those circumstances in which indemnification would otherwise be discretionary, and we will be required to advance expenses to our officers and directors as incurred in connection with proceedings against them for which they may be indemnified.
We have procured directors and officers liability insurance for the benefit of our directors and officers.
ITEM 7.
EXEMPTION FROM REGISTRATION CLAIMED.
Not Applicable.
ITEM 8.
EXHIBITS.
EXHIBIT
NUMBER
DESCRIPTION OF EXHIBIT
4.1
Foamex International Inc. 2007 Management Incentive Plan (Incorporated by reference to Exhibit 10.55 to the Registrant's Annual Report on Form 10-K filed with the Commission on April 2, 2007).
4.2
Second Amended and Restated Certificate of Incorporation of Foamex International Inc. (Incorporated by reference to Exhibit 3.7.3 to the Registrant's Current Report on Form 8-K filed with the Commission on February 15, 2007).
4.3
*
Certificate of Amendment, dated April 19, 2007, of the Second Amended and Restated Certificate of Incorporation of Foamex International Inc.
4.4
Amended and Restated By-laws of Foamex International Inc. (Incorporated by reference to Exhibit 3.8.1 to the Registrant's Current Report on Form 8-K filed with the Commission on April 19, 2007).
5.1
*
Opinion of Paul, Weiss, Rifkind, Wharton & Garrison LLP.
23.1
*
Consent of Independent Registered Public Accounting Firm, KPMG LLP.
23.2
*
Consent of Independent Public Accounting Firm, KPMG Phoomchai Audit Ltd.
23.3
*
Consent of Paul, Weiss, Rifkind, Wharton & Garrison LLP (Included in the opinion filed as Exhibit 5.1).
_____________
*  Filed herewith.
ITEM 9.
UNDERTAKINGS.
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 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.  Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective
registration statement;
(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;
Provided, however,
that, paragraphs (a)(i) and (a)(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 with or furnished to the Commission by us pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the 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 hereby which remain unsold at the termination of the offering.
(d)
That, for the purpose of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:
(i)
any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;
(ii)
any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;
(iii)
the portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and
(iv)
any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.
(e)
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the 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 therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering hereof.
(f)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, Foamex International Inc. 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 the City of Linwood, Commonwealth of Pennsylvania on May 15, 2007.
FOAMEX INTERNATIONAL INC.
By:
/s/ John G. Johnson, Jr.
Name:  John G. Johnson, Jr
Title:    Chief Executive Officer
Pursuant to the requirements of the Securities Act of 1933, the registration statement has been signed below by the following persons in the following capacities and on the date indicated.
Signatures
Title
Date
/s/ Eugene I. Davis
Eugene I. Davis
Non-Executive Chairman of the Board of Directors
May 14, 2007
/s/ John G. Johnson, Jr.
John G. Johnson, Jr.
Chief Executive Officer and Director
(principal executive officer)
May 15, 2007
/s/ Gregory J. Christian
Gregory J. Christian
President and Director
May 15, 2007
/s/ Stephen E. Markert, Jr
.
Stephen E. Markert, Jr.
Interim Chief Financial Officer
(principal financial officer and principal accounting officer)
May 15, 2007
/s/ Robert B. Burke
Robert B. Burke
Director
May 15, 2007
/s/ Seth Charnow
Seth Charnow
Director
May 15, 2007
/s/ Thomas M. Hudgins
Thomas M. Hudgins
Director
May 14, 2007
/s/ Gregory E. Poling
Gregory E. Poling
Director
May 14, 2007
EXHIBIT INDEX
EXHIBIT
NUMBER
DESCRIPTION OF EXHIBIT
4.1
Foamex International Inc. 2007 Management Incentive Plan (Incorporated by reference to Exhibit 10.55 to the Registrant's Annual Report on Form 10-K filed with the Commission on April 2, 2007).
4.2
Second Amended and Restated Certificate of Incorporation of Foamex International Inc. (Incorporated by reference to Exhibit 3.7.3 to the Registrant's Current Report on Form 8-K filed with the Commission on February 15, 2007).
4.3
*
Certificate of Amendment, dated April 19, 2007, of the Second Amended and Restated Certificate of Incorporation of Foamex International Inc.
4.4
Amended and Restated By-laws of Foamex International Inc. (Incorporated by reference to Exhibit 3.8.1 to the Registrant's Current Report on Form 8-K filed with the Commission on April 19, 2007).
5.1
*
Opinion of Paul, Weiss, Rifkind, Wharton & Garrison LLP.
23.1
*
Consent of Independent Registered Public Accounting Firm, KPMG LLP.
23.2
*
Consent of Independent Public Accounting Firm, KPMG Phoomchai Audit Ltd.
23.3
*
Consent of Paul, Weiss, Rifkind, Wharton & Garrison LLP (Included in the opinion filed as Exhibit 5.1).
_____________
*Filed herewith.