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Gentex Corporation Form S-8</TITLE>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
Securities and Exchange Commission on August 13, 2004 &nbsp; &#151; &nbsp; Registration No.
333-________  </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION <BR>Washington, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT
<BR>UNDER <BR>THE SECURITIES ACT OF
1933 </FONT></H1>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>GENTEX CORPORATION</B><BR>(Exact name of
registrant as specified in its charter) </FONT></P>



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<TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>           <B>Michigan</B>            <BR>
(State or other jurisdiction of<BR>
incorporation or organization)
</FONT></TD>
<TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>             <B>38-2030505</B><BR>
(I.R.S. Employer Identification No.)
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>600 N. Centennial
Street, Zeeland, Michigan 49464</B> <BR>(Address of Principal
Executive Offices) (Zip Code) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>Gentex Corporation
Qualified Stock Option Plan</B><BR>(Full Title of the Plan) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Enoch Jen, 600 N.
Centennial Street, Zeeland, Michigan 49464 (616) 772-1800 </B> <BR>(Name, address, and
telephone number, including area code, of agent for service)  </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Copies of
Communications to:</B> <BR>Joseph B. Levan<BR>Varnum, Riddering,
Schmidt &amp; Howlett LLP <BR>333 Bridge Street, N.W.,
P.O. Box 352 <BR>Grand Rapids, Michigan
49501-0352 <BR>(616) 336-6000 </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></H1>




<TABLE WIDTH="100%" BORDER="1" CELLPADDING="5" CELLSPACING="0">
<TR VALIGN="middle">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">    Title of    <BR>Securities to be<BR>   Registered   </FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount to be<BR> Registered </FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed      <BR>Maximum       <BR>Offering Price<BR>Per Share     </FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">  Proposed<BR>   Maximum<BR>     Aggregate <BR>Offering Price </FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">     Amount of<BR>Registration Fee</FONT></TH></TR>
<TR VALIGN="middle">
     <TD ALIGN=CENTER WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Common Stock<BR>($.06 par value)</FONT></TD>
     <TD ALIGN=CENTER WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">2,672,276 Shares(1)</FONT></TD>
     <TD ALIGN=CENTER WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$34.32(2)</FONT></TD>
     <TD ALIGN=CENTER WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$91,712,512.32(2)</FONT></TD>
     <TD ALIGN=CENTER WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$11,619.98</FONT></TD></TR>
</TABLE>
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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The number of shares of Common Stock set forth is the additional number of
          shares available for the grant of stock options under the Gentex Corporation
          Qualified Stock Option Plan that have not previously been registered. </FONT></TD>
          </TR>
          </TABLE>


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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          For the purpose of computing the registration fee only, the price shown is based
          upon the price of $34.32 per share, the average of the high and low prices for
          the Common Stock of Gentex Corporation in the NASDAQ National Market System on
          August 9,&nbsp;2004, in accordance with Rule 457(h).<U></U> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Rule 416(a) of the
General Rules and Regulations under the Securities Act of 1933, this Registration
Statement shall cover such additional securities as may be offered or issued to prevent
dilution resulting from stock splits, stock dividends, or similar transactions. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Exhibit Index is located on page
5 of this Registration Statement. <BR>This Registration Statement contains a total of 11
pages. </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART I. </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN SECTION 10(a) PROSPECTUS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Information
required by Part I of Form S-8 to be contained in a prospectus meeting the requirements of
Section 10(a) of the Securities Act of 1933, as amended (the "Securities Act"),
is not required to be filed with the Securities and Exchange Commission and is omitted
from this Registration Statement in accordance with the explanatory note to Part I of Form
S-8 and Rule 428 under the Securities Act. </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II. </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3. Incorporation of Documents
by Reference </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Company&#146;s Annual Report on
Form 10-K for the fiscal year ended December 31, 2003, which has been filed by the Company
with the Commission, is incorporated herein by reference. All other reports filed by the
Company pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), since the end of the fiscal year covered by the
above-mentioned Annual Report on Form 10-K are incorporated herein by reference. All other
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14, and
15(d) of the Exchange Act, 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 to be
part hereof from the date of filing of such documents. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The description of the Company&#146;s
Common Stock is contained in the Company&#146;s registration statement filed pursuant to
Section 12 of the Exchange Act and is incorporated herein by reference, including any
subsequent amendments or reports filed for the purpose of updating such description. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. Description of
Securities </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The class of securities to be offered
is registered under Section 12 of the Exchange Act. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5. Interests of
Named Experts and Counsel </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not applicable. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6. Indemnification
of Directors and Officers </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Directors, officers, and employees of
the Company and persons serving at its request as directors, officers, or employees of
another corporation or enterprise are entitled to indemnification as provided in the
Articles of Incorporation of the Company, which provide for indemnification to the fullest
extent permitted under the Michigan Business Corporation Act. That Act grants the Company
broad powers to indemnify officers, directors, and other agents of the Company in
connection with legal proceedings brought against such person by reason of his or her
present or past status as an officer or director of the Company. In addition, all of the
directors of the Company are entitled to indemnification under separate indemnification
agreements between the Company and such directors, the form of which was approved by the
shareholders of the Company. These provisions are broad enough to permit indemnification
of such persons for liabilities arising under the Securities Act (to the extent such
indemnification would otherwise be legally permissible). </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7. Exemption from
Registration Claimed </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not applicable. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. Exhibits </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Reference is made to the Exhibit
Index which appears on Page 5. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2 </FONT></P>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. Undertakings </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The undersigned registrant hereby
undertakes: </FONT></P>

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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          To file, during any period in which offers or sales are being made, a
          post-effective amendment to this Registration Statement: </FONT></TD>
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          <BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i) </FONT></TD>
<TD WIDTH=90% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>To
include any prospectus required by Section 10(a)(3) of the Securities Act of
          1933;  </FONT></TD>
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               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii) </FONT></TD>
               <TD WIDTH=90% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" 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, represents a fundamental
               change in the information set forth in the Registration Statement; </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii) </FONT></TD>
               <TD WIDTH=90% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" 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; provided, however, that
               paragraphs (1)(i) and (1)(ii) do not apply if 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. </FONT></TD>
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               </TABLE>
               <BR>

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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=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 offered therein, and the
          offering of such securities at that time shall be deemed to be the initial bona
          fide offering thereof. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering. </FONT></TD>
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          </TABLE>
          <BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The undersigned registrant hereby
further undertakes that, for purposes of determining any liability under the Securities
Act of 1933, each filing of the registrant&#146;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&#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 thereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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 foregoing provisions,
or otherwise, the registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed in the 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. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3 </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act, the registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused the Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Zeeland, State of Michigan, on the 12th day of
August, 2004. </FONT></P>



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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>GENTEX CORPORATION</B><BR><BR>
<BR>By: /s/ Fred Bauer<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fred Bauer, Chairman and Chief Executive Officer<BR><BR>
<BR>By: /s/ Enoch Jen  <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Enoch Jen, Vice President - Finance and Principal
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Officer and Accounting Officer</FONT></TD>
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</TABLE>
<BR>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>KNOW
ALL MEN BY THESE PRESENTS</B>, that each person whose signature appears below constitutes
and appoints Fred Bauer and Enoch Jen, and each of them, his true and lawful
attorney-in-fact and agent, with full power of substitution and resubstitution, for him
and in his name, place and stead, in any and all capacities, to sign any and all
amendments (including post- effective amendments) to this Registration Statement and to
file the same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission and any other regulatory authority, granting
unto said attorney-in-fact and agent, full power and authority to do and perform each and
every act and thing required and necessary to be done in and about the premises, as fully
to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent, or his substitute, may lawfully do or
cause to be done by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below on August 12, 2004, by the following persons in the capacities indicated. </FONT></P>



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/s/ Fred Bauer  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Fred Bauer, Director<BR><BR>
Ted Thompson<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Ted Thompson, Director<BR><BR>
/s/ Leo L. Weber<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Leo L. Weber, Director<BR><BR>
/s/ John Mulder <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
John Mulder, Director<BR><BR></FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
/s/ Kenneth La Grand<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Kenneth La Grand, Director<BR><BR>
/s/ Wallace Tsuha   <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Wallace Tsuha, Director<BR><BR>
/s/ Arlyn Lanting   <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Arlyn Lanting, Director<BR><BR>
/s/ Frederick Sotok <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Frederick Sotok, Director<BR><BR>
/s/ Gary Goode      <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Gary Goode, Director</FONT></TD>
</TR>
</TABLE>
<BR>
<BR><BR><BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4 </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following exhibits are filed as a part of the Registration Statement pursuant to Item 8: </FONT></P>




<TABLE WIDTH="600" ALIGN=CENTER BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibit No.</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Description</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Page</U></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="15%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Exhibit 4</FONT></TD>
     <TD WIDTH="78%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>The  description  of  the  Company's  Common  Stock  is  contained  in the
Company's  Registration  Statement  filed  pursuant  to  Section 12 of the
Exchange  Act and is  incorporated  herein  by  reference,  including  any
subsequent  amendments  or reports  filed for the purpose of updating such
description.
</FONT></TD>
     <TD ALIGN=CENTER WIDTH="8%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>----</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Exhibit 5</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Opinion of Varnum, Riddering, Schmidt &amp; Howlett LLP</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>6</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Exhibit 15</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Not applicable</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>----</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Exhibit 23(a)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Consent of Ernst &amp; Young LLP</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>7</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Exhibit 23(b)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Consent of Varnum, Riddering, Schmidt &amp; Howlett LLP
(included in Exhibit 5)
</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>----</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Exhibit 24</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Power of Attorney (included on Page 3 hereof)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>----</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Exhibit 99</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>Gentex  Corporation  Qualified Stock Option Plan (As Amended and Restated,
Effective February 26, 2004)
</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>8</FONT></TD></TR>
</TABLE>



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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5 </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 5 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>OPINION OF VARNUM,
RIDDERING, SCHMIDT &amp; HOWLETT LLP </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 12, 2004 </FONT></P>
<BR><BR>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gentex Corporation<BR>600 North
Centennial Street <BR>Zeeland, MI 49464 </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gentlemen: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With
respect to the Registration Statement on Form S-8 (the "Registration Statement")
filed by Gentex Corporation, a Michigan corporation (the "Company"), with the
Securities and Exchange Commission for the purpose of registering under the Securities Act
of 1933, as amended, 2,672,276 shares of its common stock, par value $.06 per share, to be
issued pursuant to the Company&#146;s Qualified Stock Option Plan (the "Plan"),
we have examined such documents and questions of law as we consider necessary or
appropriate for the purpose of giving this opinion. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
the basis of such examination, we advise you, that in our opinion, the 2,672,276 shares
covered by the Registration Statement, upon their issuance pursuant to the Plan, as
described in the Registration Statement, but in no event for less than the par value
thereof, and upon delivery of such shares and payment therefor in accordance with the
terms stated in the Plan and the Registration Statement, will be legally issued and fully
paid and non-assessable. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
hereby consent to the filing of this opinion as an exhibit to the Registration Statement.
In giving this consent, we do not thereby admit that we are within the category of persons
whose consent is required under Section 7 of the Securities Exchange Act of 1933, as
amended, or under the rules and regulations of the Securities and Exchange Commission. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Very truly yours, </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VARNUM, RIDDERING,
SCHMIDT &amp; HOWLETT LLP </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Varnum, Riddering,
Schmidt &amp; Howlett LLP </FONT></P>

<BR><BR><BR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>6 </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 23(A) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM </FONT></P>

<BR><BR><BR><BR>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We consent to the incorporation by
reference in the Registration Statement on Form S-8 pertaining to the Gentex Corporation
Qualified Stock Option Plan of our report dated January&nbsp;23, 2004, with respect to the
consolidated financial statements of Gentex Corporation and subsidiaries included in its
Annual Report (Form 10-K) for the year ended December 31, 2003, filed with the Securities
and Exchange Commission. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Ernst &amp; Young
LLP </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Grand Rapids, Michigan<BR>August
10, 2004 </FONT></P>

<BR><BR><BR><BR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>7 </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 99 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>GENTEX CORPORATION <BR>QUALIFIED STOCK OPTION
PLAN <BR>(As Amended and
Restated, Effective February 26, 2004) </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Purpose</U>. </B>&nbsp; The purpose of this Plan is to provide an opportunity to use
stock options as a means of recruiting new managerial and technical personnel and for
certain employees of the Corporation to purchase shares of capital stock of the
Corporation and thereby have an additional incentive to contribute to the prosperity of
the Corporation. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          <B><U>Definitions</U>. </B>  The following terms are defined for use herein as follows: </FONT></P>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          "Board" means the Board of Directors of the Corporation. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"Common
Stock" means the common stock (par value $.06 per share) of the Corporation.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
       "Committee"   means the Compensation Committee Of the Corporation. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         "Corporation"  means Gentex Corporation and any subsidiary corporation where
Gentex Corporation owns fifty percent (50%) or more of the combined voting power of all
outstanding securities within the meaning of the applicable provisions of the Internal
Revenue Code.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         "Effective  Date" means the  effective  date of this  Amended  and  Restated
Plan, February&nbsp;26,&nbsp;2004. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         "Market  Value" means the closing sale price of Common Stock on the National
Association of Securities Dealers Automated Quotation System or any successor system ("NASDAQ")
for the day on which the particular option is granted, or, if such prices of shares of
Common Stock are not reflected on the NASDAQ on that date, then on the next preceding
date on which there was a sale of such shares of Common Stock reflected on NASDAQ.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         "Optionee"  means any employee to whom an option has been granted  under the
Plan. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         "Option  Agreement"  means an  agreement  evidencing  options as provided in
Paragraph 7 of the Plan. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         "Plan"  means this  Qualified  Stock  Option Plan of the  Corporation  as in
effect from time to time.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;j.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         "Option  Price" means the  purchase  price for Common Stock under an option, as
determined under Paragraph 7 of this Plan.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Shares</U>. </B></FONT></P>


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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         The  total  number of shares of the Common Stock which may be sold under the
Plan shall not exceed 9,000,000 (nine million) shares, except that the total number of
shares which may be sold under the Plan may be increased to the extent of adjustments
authorized by Paragraph&nbsp;10.&nbsp; Such shares shall be authorized shares and may be
either unissued shares or treasury shares.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         If  an option  granted  under the Plan  shall  expire or  terminate  for any
reason without having been exercised in full, the shares not delivered under such option
shall be available for options subsequently granted.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
         The  number of shares of Common Stock  subject to options  granted under the
Plan to any single Optionee over the duration of the Plan shall not exceed 20 percent of
the total number of shares available under the Plan.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>8 </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Administration</U>.</B> </FONT></P>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  The Plan shall be administered by the Committee.&nbsp; The Committee shall determine
the employees to be granted options, the amount of stock to be optioned to each employee,
and the terms of the options to be granted.&nbsp; The Committee shall have full power and
authority to interpret the provisions of the Plan, to supervise the administration of the
Plan and to adopt forms and procedures for the administration of the Plan.&nbsp; All
determinations made by the Committee shall be final and conclusive.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
       The granting of any option pursuant to this Plan shall be entirely within the
discretion of the Committee.&nbsp; Nothing herein contained shall be construed to give
any officer or employee any right to participate under this Plan.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
   Each person who is or shall have been a member of the Committee shall be indemnified
and held harmless by the Corporation from and against any cost, liability or expense
imposed or incurred in connection with such person&#146;s or the Committee&#146;s taking
or failing to take any action under the Plan.&nbsp; Each such person may rely on
information furnished in connection with the Plan&#146;s administration by any
appropriate person or persons.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Eligibility</U>. </B>&nbsp; Only employees of the Corporation shall be eligible to
participate in the Plan.&nbsp; The Committee shall determine, in its discretion, whether
or not an individual is eligible to participate in the Plan.&nbsp; An employee who has
been granted an option under this Plan or any other stock option plan of the Corporation
may be granted additional options. </FONT></P>

<!-- MARKER FORMAT-SHEET="Numbered List Flush Lv 0- TNR" FSL="Project" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          <B><U>Exercise Price</U>. </B>&nbsp; The per share exercise price of each option
          granted under the Plan shall be at least one hundred percent (100%) of the
          Market Value of a share of Common Stock; provided, however, any option granted
          to a participant possessing more than ten percent (10%) of the total combined
          voting power of all classes of stock of Gentex Corporation shall be at an Option
          Price not less than one hundred ten percent (110%) of the market value of a
          share of Common Stock and shall not be exercisable after the expiration of five
          years from the date the option is granted. </FONT></P>

<!-- MARKER FORMAT-SHEET="Numbered List Flush Lv 0- TNR" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          <B><U>Terms of Options</U></B><U></U>.&nbsp; Each option shall be evidenced by a
          written agreement containing such terms and conditions as are set by the Board
          or the Committee, including without limitation the following: </FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <B>  <U>Number of Shares</U>. </B>   Each Option  Agreement shall state the number of shares to
which it pertains. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      <B><U>Exercise Price</U>.</B>   Each Option Agreement shall state the exercise price. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
       <B><U>Medium and Time of Payment</U>. </B>&nbsp; The exercise price for each share purchased
pursuant to an option granted under the Plan shall be payable in full upon exercise, and
may be paid in cash or, in full or in part, by the surrender of Common Stock owned by the
Optionee valued at fair market value or by the surrender of Option rights hereunder that
are then exercisable, valued at the difference between the Option Price and the fair
market value of the underlying Common Stock.&nbsp; Promptly after the exercise of an
Option and the payment of the full Option Price, the Optionee shall be entitled to the
issuance of a stock certificate evidencing ownership of such Common Stock.&nbsp; An
Optionee, however, shall have none of the rights of a shareholder until a certificate for
those Shares is issued to the Optionee, and no adjustment will be made for dividends or
other rights for which the record date is prior to the date such stock certificate is
issued, except as provided in Paragraph 10 of this Plan.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Term and Exercise of Options</U>. </B>&nbsp; Each option shall be exercisable in
whole or in part in such amounts and at or after such dates as may be specified in the
option agreement.&nbsp; In no event, however, shall any option be exercisable less than
one (1) year from the date of grant or more than ten (10) years from the date of grant.  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
e. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Administrative Discretion</U>. </B>&nbsp; The Committee may in its discretion
vary, among employees and among options granted to the same employee, any and all of the
terms and conditions of options granted under the Plan, including the term during which
and the amounts in which and dates at or after which such options may be exercised. </FONT>
</TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Transferability of Options and Common Stock</U>. </B>&nbsp; Options under this Plan
may not be transferred except by will or according to the laws of descent and
distribution.&nbsp; During the lifetime of the Optionee, an option may be exercised only
by the Optionee or his guardian or legal representative.&nbsp; After an Optionee&#146;s
death, options </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9 </FONT></P>


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<HR SIZE=3 NOSHADE><p Style='page-break-before:always'>



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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>that were exercisable at the date of
death may be exercised at any time within one year after the date of death, subject to
prior expiration, by the executor or administrator of the Optionee&#146;s estate, any
person(s) who acquired the option directly from the Optionee by bequest or inheritance, or
any person designated specifically in a written designation signed by the Optionee and
filed with the Committee prior to the date of death.&nbsp; The Corporation may, in the
event it deems the same desirable to assure compliance with applicable federal and state
securities laws, legend any certificate representing shares issued pursuant to the
exercise of an option with an appropriate restrictive legend, and may also issue
appropriate stop transfer instructions to its transfer agent with respect to such shares. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Termination of Options</U></B><U></U>.&nbsp; Each option agreement shall contain
such provisions as the Committee may deem advisable for termination of the option in the
event of, and/or exercise of the option after the Optionee&#146;s death, disability, or
termination of employment by the Corporation.&nbsp; No option may be exercised more than
three (3) months after the termination of the Optionee&#146;s employment by the
Corporation, nor more than twelve (12) months after the Optionee shall have died or become
disabled, without the specific approval of the Committee. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Option
agreements may also contain, in the discretion of the Committee, provisions for
termination of options and/or acceleration of exercise rights in the event of any merger
or consolidation of the Corporation with, or acquisition of the Corporation or
substantially all of its assets by, any other corporation or entity. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Nothing
in the Plan or in any option shall limit or affect in any way the right of the Corporation
to terminate an Optionee&#146;s employment at any time nor be deemed to confer upon any
Optionee any right to continue in the employ of the Corporation. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Adjustment Provision</U>. </B>&nbsp; If the number of shares of Common Stock
outstanding changes by reason of a stock dividend, stock split, recapitalization, merger,
consolidation, split-up, combination or exchange of shares, the aggregate number and class
of shares available under this Plan and the number of shares subject to each outstanding
option, together with the option prices, shall be appropriately adjusted by the Board or
Committee to prevent dilution of the interests of Optionees and of the Plan. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Effective Date of Plan, Termination and Amendment</U>. </B>&nbsp; The February 26,
2004 Plan restatement and adoption shall take effect only upon and as of the date of
approval of the Plan by the Corporation&#146;s shareholders.&nbsp; Unless earlier
terminated by the Board, the Plan shall terminate on the date ten (10) years subsequent to
the date of the adoption of the Plan restatement by the Board, after which date no options
may be granted under this Plan.&nbsp; The Board may terminate the Plan at any time, or may
from time to time amend the Plan as it deems proper and in the best interest of the
Corporation, provided that no such amendment may (a) increase the aggregate number of
shares that may be issued under the Plan, (b) decrease the price at which options may be
granted, (c) amend the maximum number of shares set forth in Paragraph 3(c) which may be
granted to any single Optionee, or (d) modify the eligibility requirements set forth in
Paragraph 5. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Disqualifying Assignments</U>. </B>&nbsp; At the request of an Optionee, the
Committee may authorize the amendment of any Option Agreement in order to permit an
assignment of the option, in whole or in part, to any Authorized Transferee as hereinafter
defined, subject to such procedures and conditions as the Committee may establish from
time to time; provided, however, any such amendment may result in disqualification of the
option from favorable tax treatment under the applicable provisions of the Internal
Revenue Code of 1986, as amended, and the Company shall have no responsibility for that,
or any other adverse tax consequence that results from such an amendment.&nbsp; The
amendment shall: (i) permit transfers only to the Optionee&#146;s spouse and/or the
Optionee&#146;s descendants, and/or to a trust created primarily for the benefit of the
Optionee, the Optionee&#146;s spouse, and/or the Optionee&#146;s descendants
("Authorized Transferee"); (ii) prohibit payment of any consideration by the
Authorized Transferee to the original Optionee; (iii) prohibit any further transfer of the
option; (iv) provide that the Authorized Transferee shall succeed to all of the rights and
benefits (except any right to further transfer the option) and be subject to all
obligations, conditions, and limitations applicable to the original Optionee; (v) and set
forth such other conditions, terms, and provisions as the Committee may require in the
exercise of its discretion.&nbsp; All rights, benefits, obligations, conditions, and
limitations of any option transferred to an Authorized Transferee shall be determined as
if the original Optionee continued to hold the option, whereby provisions of this Plan
dealing with the death of an Optionee will continue to refer to the original Optionee
regardless of whether the option has been transferred to an Authorized Transferee.&nbsp;
Options may be exercised during the lifetime of the original Optionee only by the original
Optionee or an Authorized Transferee as the case may be.&nbsp; In the event of an
Optionee&#146;s death, options may be </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>10 </FONT></P>


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<HR SIZE=3 NOSHADE><p Style='page-break-before:always'>



<!-- MARKER FORMAT-SHEET="Para Left-TNR" FSL="Project" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>exercised to the same
extent exercisable by the Optionee at the
date of death, at any time prior to the&nbsp; earlier of the specified expiration date, or
a date after the Optionee&#146;s death specified in the Option Agreement by any of the
following persons: (i) personal representatives of the estate of the Optionee; (ii) any
person or persons who shall have acquired the option directly from the Optionee by bequest
or inheritance; (iii) any person designated to exercise the option by means of a specific
written designation executed by the Optionee and filed with the Company prior to the
Optionee&#146;s death; or (iv) an Authorized Transferee.&nbsp; Except as provided herein,
no option shall be transferable by an Optionee otherwise then by will or the laws of
descent and distribution </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
           <B><U>No Loans</U>.</B>    The Company  shall not lend money to any  employee to finance any
 transaction under the Plan.  </FONT></P>



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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CERTIFICATION </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
foregoing Plan was duly adopted by the Board of Directors, effective February 26, 2004,
subject to the approval of the Company&#146;s shareholders. </FONT></P>


<!-- MARKER FORMAT-SHEET="Para Center-TNR" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Connie Hamblin<BR><BR>Connie
Hamblin, Secretary </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>11 </FONT></P>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "gentex-s8_081204.htm", "secsgml_size_bytes": 63603}]
{"company-data": {"conformed-name": "GENTEX CORP", "cik": "0000355811", "assigned-sic": "3714", "irs-number": "382030505", "state-of-incorporation": "MI", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-118213", "film-number": "04973961"}, "business-address": {"street1": "600 N CENTENNIAL ST", "city": "ZEELAND", "state": "MI", "zip": "49464", "phone": "6167721800"}}
Gentex Corporation Form S-8
As filed with the
Securities and Exchange Commission on August 13, 2004   —   Registration No.
333-________
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF
1933
GENTEX CORPORATION
(Exact name of
registrant as specified in its charter)
Michigan
(State or other jurisdiction of
incorporation or organization)
38-2030505
(I.R.S. Employer Identification No.)
600 N. Centennial
Street, Zeeland, Michigan 49464
(Address of Principal
Executive Offices) (Zip Code)
Gentex Corporation
Qualified Stock Option Plan
(Full Title of the Plan)
Enoch Jen, 600 N.
Centennial Street, Zeeland, Michigan 49464 (616) 772-1800
(Name, address, and
telephone number, including area code, of agent for service)
Copies of
Communications to:
Joseph B. Levan
Varnum, Riddering,
Schmidt & Howlett LLP
333 Bridge Street, N.W.,
P.O. Box 352
Grand Rapids, Michigan
49501-0352
(616) 336-6000
CALCULATION OF
REGISTRATION FEE
Title of
Securities to be
Registered
Amount to be
Registered
Proposed
Maximum
Offering Price
Per Share
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock
($.06 par value)
2,672,276 Shares(1)
$34.32(2)
$91,712,512.32(2)
$11,619.98
(1)
The number of shares of Common Stock set forth is the additional number of
          shares available for the grant of stock options under the Gentex Corporation
          Qualified Stock Option Plan that have not previously been registered.
(2)
For the purpose of computing the registration fee only, the price shown is based
          upon the price of $34.32 per share, the average of the high and low prices for
          the Common Stock of Gentex Corporation in the NASDAQ National Market System on
          August 9, 2004, in accordance with Rule 457(h).
Pursuant to Rule 416(a) of the
General Rules and Regulations under the Securities Act of 1933, this Registration
Statement shall cover such additional securities as may be offered or issued to prevent
dilution resulting from stock splits, stock dividends, or similar transactions.
The Exhibit Index is located on page
5 of this Registration Statement.
This Registration Statement contains a total of 11
pages.
PART I.
INFORMATION REQUIRED
IN SECTION 10(a) PROSPECTUS
Information
required by Part I of Form S-8 to be contained in a prospectus meeting the requirements of
Section 10(a) of the Securities Act of 1933, as amended (the "Securities Act"),
is not required to be filed with the Securities and Exchange Commission and is omitted
from this Registration Statement in accordance with the explanatory note to Part I of Form
S-8 and Rule 428 under the Securities Act.
PART II.
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents
by Reference
The Company's Annual Report on
Form 10-K for the fiscal year ended December 31, 2003, which has been filed by the Company
with the Commission, is incorporated herein by reference. All other reports filed by the
Company pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), since the end of the fiscal year covered by the
above-mentioned Annual Report on Form 10-K are incorporated herein by reference. All other
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14, and
15(d) of the Exchange Act, 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 to be
part hereof from the date of filing of such documents.
The description of the Company's
Common Stock is contained in the Company's registration statement filed pursuant to
Section 12 of the Exchange Act and is incorporated herein by reference, including any
subsequent amendments or reports filed for the purpose of updating such description.
Item 4. Description of
Securities
The class of securities to be offered
is registered under Section 12 of the Exchange Act.
Item 5. Interests of
Named Experts and Counsel
Not applicable.
Item 6. Indemnification
of Directors and Officers
Directors, officers, and employees of
the Company and persons serving at its request as directors, officers, or employees of
another corporation or enterprise are entitled to indemnification as provided in the
Articles of Incorporation of the Company, which provide for indemnification to the fullest
extent permitted under the Michigan Business Corporation Act. That Act grants the Company
broad powers to indemnify officers, directors, and other agents of the Company in
connection with legal proceedings brought against such person by reason of his or her
present or past status as an officer or director of the Company. In addition, all of the
directors of the Company are entitled to indemnification under separate indemnification
agreements between the Company and such directors, the form of which was approved by the
shareholders of the Company. These provisions are broad enough to permit indemnification
of such persons for liabilities arising under the Securities Act (to the extent such
indemnification would otherwise be legally permissible).
Item 7. Exemption from
Registration Claimed
Not applicable.
Item 8. Exhibits
Reference is made to the Exhibit
Index which appears on Page 5.
2
Item 9. Undertakings
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
               thereof) which, individually or in the aggregate, represents a fundamental
               change in the information set forth in the Registration Statement;
(iii)
To include any material information with respect to the plan of distribution not
               previously disclosed in the Registration Statement or any material change to
               such information in the Registration Statement; provided, however, that
               paragraphs (1)(i) and (1)(ii) do not apply if 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 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.
The undersigned registrant hereby
further 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 therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
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 foregoing provisions,
or otherwise, the registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed in the 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.
3
SIGNATURES
Pursuant
to the requirements of the Securities Act, the registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused the Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Zeeland, State of Michigan, on the 12th day of
August, 2004.
GENTEX CORPORATION
By: /s/ Fred Bauer
——————————————
Fred Bauer, Chairman and Chief Executive Officer
By: /s/ Enoch Jen
——————————————
Enoch Jen, Vice President - Finance and Principal
Financial Officer and Accounting Officer
POWER OF ATTORNEY
KNOW
ALL MEN BY THESE PRESENTS
, that each person whose signature appears below constitutes
and appoints Fred Bauer and Enoch Jen, and each of them, his true and lawful
attorney-in-fact and agent, with full power of substitution and resubstitution, for him
and in his name, place and stead, in any and all capacities, to sign any and all
amendments (including post- effective amendments) to this Registration Statement and to
file the same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission and any other regulatory authority, granting
unto said attorney-in-fact and agent, full power and authority to do and perform each and
every act and thing required and necessary to be done in and about the premises, as fully
to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent, or his substitute, may lawfully do or
cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below on August 12, 2004, by the following persons in the capacities indicated.
/s/ Fred Bauer
———————————————————
Fred Bauer, Director
Ted Thompson
———————————————————
Ted Thompson, Director
/s/ Leo L. Weber
———————————————————
Leo L. Weber, Director
/s/ John Mulder
———————————————————
John Mulder, Director
/s/ Kenneth La Grand
———————————————————
Kenneth La Grand, Director
/s/ Wallace Tsuha
———————————————————
Wallace Tsuha, Director
/s/ Arlyn Lanting
———————————————————
Arlyn Lanting, Director
/s/ Frederick Sotok
———————————————————
Frederick Sotok, Director
/s/ Gary Goode
———————————————————
Gary Goode, Director
4
EXHIBIT INDEX
The
following exhibits are filed as a part of the Registration Statement pursuant to Item 8:
Exhibit No.
Description
Page
Exhibit 4
The  description  of  the  Company's  Common  Stock  is  contained  in the
Company's  Registration  Statement  filed  pursuant  to  Section 12 of the
Exchange  Act and is  incorporated  herein  by  reference,  including  any
subsequent  amendments  or reports  filed for the purpose of updating such
description.
----
Exhibit 5
Opinion of Varnum, Riddering, Schmidt & Howlett LLP
6
Exhibit 15
Not applicable
----
Exhibit 23(a)
Consent of Ernst & Young LLP
7
Exhibit 23(b)
Consent of Varnum, Riddering, Schmidt & Howlett LLP
(included in Exhibit 5)
----
Exhibit 24
Power of Attorney (included on Page 3 hereof)
----
Exhibit 99
Gentex  Corporation  Qualified Stock Option Plan (As Amended and Restated,
Effective February 26, 2004)
8
5
EXHIBIT 5
OPINION OF VARNUM,
RIDDERING, SCHMIDT & HOWLETT LLP
August 12, 2004
Gentex Corporation
600 North
Centennial Street
Zeeland, MI 49464
Gentlemen:
With
respect to the Registration Statement on Form S-8 (the "Registration Statement")
filed by Gentex Corporation, a Michigan corporation (the "Company"), with the
Securities and Exchange Commission for the purpose of registering under the Securities Act
of 1933, as amended, 2,672,276 shares of its common stock, par value $.06 per share, to be
issued pursuant to the Company's Qualified Stock Option Plan (the "Plan"),
we have examined such documents and questions of law as we consider necessary or
appropriate for the purpose of giving this opinion.
On
the basis of such examination, we advise you, that in our opinion, the 2,672,276 shares
covered by the Registration Statement, upon their issuance pursuant to the Plan, as
described in the Registration Statement, but in no event for less than the par value
thereof, and upon delivery of such shares and payment therefor in accordance with the
terms stated in the Plan and the Registration Statement, will be legally issued and fully
paid and non-assessable.
We
hereby consent to the filing of this opinion as an exhibit to the Registration Statement.
In giving this consent, we do not thereby admit that we are within the category of persons
whose consent is required under Section 7 of the Securities Exchange Act of 1933, as
amended, or under the rules and regulations of the Securities and Exchange Commission.
Very truly yours,
VARNUM, RIDDERING,
SCHMIDT & HOWLETT LLP
/s/ Varnum, Riddering,
Schmidt & Howlett LLP
6
EXHIBIT 23(A)
CONSENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by
reference in the Registration Statement on Form S-8 pertaining to the Gentex Corporation
Qualified Stock Option Plan of our report dated January 23, 2004, with respect to the
consolidated financial statements of Gentex Corporation and subsidiaries included in its
Annual Report (Form 10-K) for the year ended December 31, 2003, filed with the Securities
and Exchange Commission.
/s/ Ernst & Young
LLP
Grand Rapids, Michigan
August
10, 2004
7
EXHIBIT 99
GENTEX CORPORATION
QUALIFIED STOCK OPTION
PLAN
(As Amended and
Restated, Effective February 26, 2004)
1.
Purpose
.
The purpose of this Plan is to provide an opportunity to use
stock options as a means of recruiting new managerial and technical personnel and for
certain employees of the Corporation to purchase shares of capital stock of the
Corporation and thereby have an additional incentive to contribute to the prosperity of
the Corporation.
2.
Definitions
.
The following terms are defined for use herein as follows:
a.          
          "Board" means the Board of Directors of the Corporation.
b.          "Common
Stock" means the common stock (par value $.06 per share) of the Corporation.
c.          
       "Committee"   means the Compensation Committee Of the Corporation.
d.          
         "Corporation"  means Gentex Corporation and any subsidiary corporation where
Gentex Corporation owns fifty percent (50%) or more of the combined voting power of all
outstanding securities within the meaning of the applicable provisions of the Internal
Revenue Code.
e.          
         "Effective  Date" means the  effective  date of this  Amended  and  Restated
Plan, February 26, 2004.
f.          
         "Market  Value" means the closing sale price of Common Stock on the National
Association of Securities Dealers Automated Quotation System or any successor system ("NASDAQ")
for the day on which the particular option is granted, or, if such prices of shares of
Common Stock are not reflected on the NASDAQ on that date, then on the next preceding
date on which there was a sale of such shares of Common Stock reflected on NASDAQ.
g.          
         "Optionee"  means any employee to whom an option has been granted  under the
Plan.
h.          
         "Option  Agreement"  means an  agreement  evidencing  options as provided in
Paragraph 7 of the Plan.
i.          
         "Plan"  means this  Qualified  Stock  Option Plan of the  Corporation  as in
effect from time to time.
j.          
         "Option  Price" means the  purchase  price for Common Stock under an option, as
determined under Paragraph 7 of this Plan.
3.
Shares
.
a.          
         The  total  number of shares of the Common Stock which may be sold under the
Plan shall not exceed 9,000,000 (nine million) shares, except that the total number of
shares which may be sold under the Plan may be increased to the extent of adjustments
authorized by Paragraph 10.  Such shares shall be authorized shares and may be
either unissued shares or treasury shares.
b.          
         If  an option  granted  under the Plan  shall  expire or  terminate  for any
reason without having been exercised in full, the shares not delivered under such option
shall be available for options subsequently granted.
c.          
         The  number of shares of Common Stock  subject to options  granted under the
Plan to any single Optionee over the duration of the Plan shall not exceed 20 percent of
the total number of shares available under the Plan.
8
4.
Administration
.
a.          
  The Plan shall be administered by the Committee.  The Committee shall determine
the employees to be granted options, the amount of stock to be optioned to each employee,
and the terms of the options to be granted.  The Committee shall have full power and
authority to interpret the provisions of the Plan, to supervise the administration of the
Plan and to adopt forms and procedures for the administration of the Plan.  All
determinations made by the Committee shall be final and conclusive.
b.          
       The granting of any option pursuant to this Plan shall be entirely within the
discretion of the Committee.  Nothing herein contained shall be construed to give
any officer or employee any right to participate under this Plan.
c.          
   Each person who is or shall have been a member of the Committee shall be indemnified
and held harmless by the Corporation from and against any cost, liability or expense
imposed or incurred in connection with such person's or the Committee's taking
or failing to take any action under the Plan.  Each such person may rely on
information furnished in connection with the Plan's administration by any
appropriate person or persons.
5.
Eligibility
.
Only employees of the Corporation shall be eligible to
participate in the Plan.  The Committee shall determine, in its discretion, whether
or not an individual is eligible to participate in the Plan.  An employee who has
been granted an option under this Plan or any other stock option plan of the Corporation
may be granted additional options.
6.
Exercise Price
.
The per share exercise price of each option
          granted under the Plan shall be at least one hundred percent (100%) of the
          Market Value of a share of Common Stock; provided, however, any option granted
          to a participant possessing more than ten percent (10%) of the total combined
          voting power of all classes of stock of Gentex Corporation shall be at an Option
          Price not less than one hundred ten percent (110%) of the market value of a
          share of Common Stock and shall not be exercisable after the expiration of five
          years from the date the option is granted.
7.
Terms of Options
.  Each option shall be evidenced by a
          written agreement containing such terms and conditions as are set by the Board
          or the Committee, including without limitation the following:
a.
Number of Shares
.
Each Option  Agreement shall state the number of shares to
which it pertains.
b.
Exercise Price
.
Each Option Agreement shall state the exercise price.
c.
Medium and Time of Payment
.
The exercise price for each share purchased
pursuant to an option granted under the Plan shall be payable in full upon exercise, and
may be paid in cash or, in full or in part, by the surrender of Common Stock owned by the
Optionee valued at fair market value or by the surrender of Option rights hereunder that
are then exercisable, valued at the difference between the Option Price and the fair
market value of the underlying Common Stock.  Promptly after the exercise of an
Option and the payment of the full Option Price, the Optionee shall be entitled to the
issuance of a stock certificate evidencing ownership of such Common Stock.  An
Optionee, however, shall have none of the rights of a shareholder until a certificate for
those Shares is issued to the Optionee, and no adjustment will be made for dividends or
other rights for which the record date is prior to the date such stock certificate is
issued, except as provided in Paragraph 10 of this Plan.
d.
Term and Exercise of Options
.
Each option shall be exercisable in
whole or in part in such amounts and at or after such dates as may be specified in the
option agreement.  In no event, however, shall any option be exercisable less than
one (1) year from the date of grant or more than ten (10) years from the date of grant.
e.
Administrative Discretion
.
The Committee may in its discretion
vary, among employees and among options granted to the same employee, any and all of the
terms and conditions of options granted under the Plan, including the term during which
and the amounts in which and dates at or after which such options may be exercised.
8.
Transferability of Options and Common Stock
.
Options under this Plan
may not be transferred except by will or according to the laws of descent and
distribution.  During the lifetime of the Optionee, an option may be exercised only
by the Optionee or his guardian or legal representative.  After an Optionee's
death, options
9
that were exercisable at the date of
death may be exercised at any time within one year after the date of death, subject to
prior expiration, by the executor or administrator of the Optionee's estate, any
person(s) who acquired the option directly from the Optionee by bequest or inheritance, or
any person designated specifically in a written designation signed by the Optionee and
filed with the Committee prior to the date of death.  The Corporation may, in the
event it deems the same desirable to assure compliance with applicable federal and state
securities laws, legend any certificate representing shares issued pursuant to the
exercise of an option with an appropriate restrictive legend, and may also issue
appropriate stop transfer instructions to its transfer agent with respect to such shares.
9.
Termination of Options
.  Each option agreement shall contain
such provisions as the Committee may deem advisable for termination of the option in the
event of, and/or exercise of the option after the Optionee's death, disability, or
termination of employment by the Corporation.  No option may be exercised more than
three (3) months after the termination of the Optionee's employment by the
Corporation, nor more than twelve (12) months after the Optionee shall have died or become
disabled, without the specific approval of the Committee.
Option
agreements may also contain, in the discretion of the Committee, provisions for
termination of options and/or acceleration of exercise rights in the event of any merger
or consolidation of the Corporation with, or acquisition of the Corporation or
substantially all of its assets by, any other corporation or entity.
Nothing
in the Plan or in any option shall limit or affect in any way the right of the Corporation
to terminate an Optionee's employment at any time nor be deemed to confer upon any
Optionee any right to continue in the employ of the Corporation.
10.
Adjustment Provision
.
If the number of shares of Common Stock
outstanding changes by reason of a stock dividend, stock split, recapitalization, merger,
consolidation, split-up, combination or exchange of shares, the aggregate number and class
of shares available under this Plan and the number of shares subject to each outstanding
option, together with the option prices, shall be appropriately adjusted by the Board or
Committee to prevent dilution of the interests of Optionees and of the Plan.
11.
Effective Date of Plan, Termination and Amendment
.
The February 26,
2004 Plan restatement and adoption shall take effect only upon and as of the date of
approval of the Plan by the Corporation's shareholders.  Unless earlier
terminated by the Board, the Plan shall terminate on the date ten (10) years subsequent to
the date of the adoption of the Plan restatement by the Board, after which date no options
may be granted under this Plan.  The Board may terminate the Plan at any time, or may
from time to time amend the Plan as it deems proper and in the best interest of the
Corporation, provided that no such amendment may (a) increase the aggregate number of
shares that may be issued under the Plan, (b) decrease the price at which options may be
granted, (c) amend the maximum number of shares set forth in Paragraph 3(c) which may be
granted to any single Optionee, or (d) modify the eligibility requirements set forth in
Paragraph 5.
12.
Disqualifying Assignments
.
At the request of an Optionee, the
Committee may authorize the amendment of any Option Agreement in order to permit an
assignment of the option, in whole or in part, to any Authorized Transferee as hereinafter
defined, subject to such procedures and conditions as the Committee may establish from
time to time; provided, however, any such amendment may result in disqualification of the
option from favorable tax treatment under the applicable provisions of the Internal
Revenue Code of 1986, as amended, and the Company shall have no responsibility for that,
or any other adverse tax consequence that results from such an amendment.  The
amendment shall: (i) permit transfers only to the Optionee's spouse and/or the
Optionee's descendants, and/or to a trust created primarily for the benefit of the
Optionee, the Optionee's spouse, and/or the Optionee's descendants
("Authorized Transferee"); (ii) prohibit payment of any consideration by the
Authorized Transferee to the original Optionee; (iii) prohibit any further transfer of the
option; (iv) provide that the Authorized Transferee shall succeed to all of the rights and
benefits (except any right to further transfer the option) and be subject to all
obligations, conditions, and limitations applicable to the original Optionee; (v) and set
forth such other conditions, terms, and provisions as the Committee may require in the
exercise of its discretion.  All rights, benefits, obligations, conditions, and
limitations of any option transferred to an Authorized Transferee shall be determined as
if the original Optionee continued to hold the option, whereby provisions of this Plan
dealing with the death of an Optionee will continue to refer to the original Optionee
regardless of whether the option has been transferred to an Authorized Transferee. 
Options may be exercised during the lifetime of the original Optionee only by the original
Optionee or an Authorized Transferee as the case may be.  In the event of an
Optionee's death, options may be
10
exercised to the same
extent exercisable by the Optionee at the
date of death, at any time prior to the  earlier of the specified expiration date, or
a date after the Optionee's death specified in the Option Agreement by any of the
following persons: (i) personal representatives of the estate of the Optionee; (ii) any
person or persons who shall have acquired the option directly from the Optionee by bequest
or inheritance; (iii) any person designated to exercise the option by means of a specific
written designation executed by the Optionee and filed with the Company prior to the
Optionee's death; or (iv) an Authorized Transferee.  Except as provided herein,
no option shall be transferable by an Optionee otherwise then by will or the laws of
descent and distribution
13.
No Loans
.
The Company  shall not lend money to any  employee to finance any
 transaction under the Plan.
CERTIFICATION
The
foregoing Plan was duly adopted by the Board of Directors, effective February 26, 2004,
subject to the approval of the Company's shareholders.
/s/ Connie Hamblin
Connie
Hamblin, Secretary
11