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<div style="font-family:Times New Roman;">
 <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;"> <p align="center" style="border:none;font-weight:bold;margin:0pt 0pt .0001pt;padding:0pt;page-break-after:auto;text-align:center;"><a name="scotch"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">As filed with the Securities and Exchange Commission on November 9, 2006</font></b></a></p> <p align="right" style="border:none;font-weight:bold;margin:0pt 0pt 12.0pt;padding:0pt;page-break-after:auto;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b></p> </div>

<p style="font-weight:bold;margin:0pt 0pt 3.5pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 3.5pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">SECURITIES AND EXCHANGE COMMISSION<br>
</font></b><font size="2" style="font-size:10.0pt;">WASHINGTON, D.C.
20549</font></p>

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<p style="font-weight:bold;margin:0pt 0pt 3.5pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">FORM
S-8</font></b></p>

<p align="center" style="margin:0pt 0pt 3.5pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">REGISTRATION
STATEMENT</font></b><font size="3" style="font-size:12.0pt;"><br>
<b>UNDER</b><br>
<b>THE SECURITIES ACT OF 1933</b></font></p>

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<p align="center" style="font-size:10.0pt;margin:0pt 0pt 3.5pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SYMMETRICOM, INC.</font></b><font size="5" style="font-size:18.0pt;"><br>
</font>(Exact Name of Registrant as Specified in Its Charter)</p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading --><b>Delaware<br>
  </b>(State or Other Jurisdiction of<br>
  Incorporation or Organization)</p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">95-1906306<br>
  </font></b>(IRS Employer<br>
  Identification Number)</p>
  </td>
 </tr>
</table>

</div>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 3.5pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">2300 Orchard
Parkway<br>
San Jose, California 95131-1017<br>
</font></b><font style="font-weight:normal;">(Address of Principal
Executive Offices including Zip Code)</font></p>

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<p align="center" style="font-size:10.0pt;margin:0pt 0pt 3.5pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Symmetricom, Inc. 2006 Incentive
Award Plan</font></b><br>
(Full Title of the Plan)</p>

<p style="margin:0pt 0pt 3.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading --><b>Thomas W. Steipp</b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Copy to:</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Chief
  Executive Officer</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Ora T.
  Fisher, Esq.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Symmetricom,
  Inc.</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Latham
  &amp; Watkins LLP</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2300
  Orchard Parkway</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">140
  Scott Drive</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">San
  Jose, California 95131-1017</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Menlo
  Park, California 94025</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(408)
  433-0910</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(650)
  328-4600</font></b></p>
  </td>
 </tr>
</table>

</div>

<p style="font-weight:bold;margin:0pt 0pt 3.5pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">(Name and Address, Including Zip
Code and Telephone Number, Including Area Code, of Agent for Service)</font></b></p>

<div style="line-height:9.0pt;margin:0pt 0pt 3.5pt;page-break-after:avoid;text-align:center;"><hr size="1" width="160" noshade color="black" align="center" style="width:120.0pt;"></div>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="99%" colspan="12" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:99.66%;">
  <p style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><!-- SET mrlNoTableShading -->CALCULATION&nbsp;OF&nbsp;REGISTRATION&nbsp;FEE</p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="40%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:40.24%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Title&nbsp;of<br>
  Securities&nbsp;to&nbsp;be&nbsp;Registered</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="13%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:13.7%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Amount<br>
  to&nbsp;be<br>
  Registered&nbsp;(1)</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:12.54%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Proposed<br>
  Maximum<br>
  Offering<br>
  Price&nbsp;Per&nbsp;Share</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:12.7%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Proposed<br>
  Maximum<br>
  Aggregate<br>
  Offering&nbsp;Price</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:12.54%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Amount&nbsp;of<br>
  Registration&nbsp;Fee</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="40%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:40.24%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;page-break-after:avoid;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Common Stock, par value
  $0.0001 per share (2):</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="13%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:13.7%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" colspan="2" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:12.54%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" colspan="2" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:12.7%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" colspan="2" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:12.54%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="40%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:40.24%;">
  <p style="margin:0pt 0pt .0001pt 20.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To be issued under the
  Symmetricom, Inc. 2006 Incentive Award Plan (the &#147;2006 Plan&#148;)</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="13%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:13.7%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8,395,067 shares</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.0%;">
  <p align="left" style="margin:0pt 0pt .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:11.54%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8.295 </font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(4)</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.0%;">
  <p align="left" style="margin:0pt 0pt .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:11.7%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">69,637,080.77</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.0%;">
  <p align="left" style="margin:0pt 0pt .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:11.54%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7,451.17</font></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="301" style="border:none;"></td>
  <td width="15" style="border:none;"></td>
  <td width="102" style="border:none;"></td>
  <td width="15" style="border:none;"></td>
  <td width="7" style="border:none;"></td>
  <td width="86" style="border:none;"></td>
  <td width="15" style="border:none;"></td>
  <td width="7" style="border:none;"></td>
  <td width="88" style="border:none;"></td>
  <td width="15" style="border:none;"></td>
  <td width="7" style="border:none;"></td>
  <td width="86" style="border:none;"></td>
  <td width="3" style="border:none;"></td>
 </tr>
</table>

<div style="margin:0pt 0pt 3.5pt;page-break-after:avoid;"><hr size="1" width="160" noshade color="black" align="left" style="width:120.0pt;"></div>

<p style="font-size:10.0pt;margin:0pt 0pt 3.5pt 20.0pt;text-indent:-20.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>This registration
statement shall also cover any additional shares of common stock which become
issuable under the 2006 Plan by reason of any stock dividend, stock split,
recapitalization or other similar transaction effected without the receipt of
consideration which results in an increase in the number of the outstanding
shares of common stock of the Registrant.</p>

<p style="font-size:10.0pt;margin:0pt 0pt 3.5pt 20.0pt;text-indent:-20.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Rights to acquire
shares of the Registrant&#146;s Series A Junior Participating Preferred Stock are
attached to and trade with the common stock of the Registrant. Value
attributable to such rights, if any, is reflected in the market price of the
common stock.</p>

<p style="font-size:10.0pt;margin:0pt 0pt 3.5pt 20.0pt;text-indent:-20.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Represents 8,395,067
shares of common stock reserved for issuance pursuant to future awards granted
under the 2006 Plan, which number consists of (a) 3,700,000 shares of common
stock initially available for future issuance under the 2006 Plan as of the
effective date of the 2006 Plan, (b) 394,583 shares, 2,528,483 shares and
1,352,562 shares of common stock subject to awards outstanding under the
Symmetricom, Inc. 1999 Director Stock Option Plan, Symmetricom, Inc. 1999
Employee Stock Option Plan and Symmetricom, Inc. 2002 Stock Option Plan
(collectively, the &#147;Prior Plans&#148;), respectively, and (c) 419,439 shares of
common stock that are available for grant under the Prior Plans as of November
7, 2006. To the extent outstanding awards under the Prior Plans expire or are
cancelled without having been exercised in full following the effective date of
the 2006 Plan, the shares of common stock subject to such awards will become
available for future issuance under the 2006 Plan.</p>

<p style="font-size:10.0pt;margin:0pt 0pt .0001pt 20.0pt;text-indent:-20.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(4)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>The proposed maximum
offering price per share as to the 8,395,067 shares authorized for issuance
pursuant to future awards granted under the 2006 Plan has been estimated,
solely for the purpose of calculating the registration fee, pursuant to Rule
457(c) and Rule 457(h)(1)of the Securities Act of 1933, as amended (the &#147;Securities
Act&#148;), based on the average of the high and the low prices for the Registrant&#146;s
common stock as reported on the NASDAQ Global Market on November 7, 2006.</p>


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<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;text-transform:uppercase;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;text-transform:none;">PART I</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The information called for in Part I of Form S-8 is
not being filed with or included in this Form S-8 (by incorporation, by
reference or otherwise) in accordance with the rules and regulations of the
Securities and Exchange Commission (the &#147;Commission&#148;).</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">PART
II</font></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 48.0pt;text-indent:-48.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 3.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><u>Incorporation
of Documents by Reference</u></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Commission allows us to &#147;incorporate
by reference&#148; the information we file with them, which means that we can
disclose important information to you by referring you to those documents. &#160;The information incorporated by reference is
considered to be part of this registration statement, and later information
filed with the Commission will update and supersede this information. &#160;The following documents filed by us with the
Commission are incorporated herein by reference:</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160; Our
Annual Report on Form 10-K for the fiscal year ended June 30, 2006 filed with
the Commission on September 13, 2006, including information specifically
incorporated by reference into our Form 10-K from our Proxy Statement for our
2006 Annual Meeting of Stockholders;</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160; Our
Current Report on Form 8-K filed with the Commission on August 10, 2006;</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160; Our
Current Report on Form 8-K filed with the Commission on August 29, 2006;</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160; Our
Current Report on Form 8-K filed with the Commission on October 5, 2006;</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(e) &#160;&#160;&#160;&#160;&#160;&#160; Our
Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2006
filed with the Commission on November 8, 2006;</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The
description of the common stock, par value $0.0001 per share, as set forth in
our Current Report filed on Form 8-K, filed with the Commission on August 2,
2002; and</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(g)&#160;&#160;&#160;&#160;&#160;&#160;&#160; The
description of our preferred share purchase rights as set forth in our
Registration Statement on Form 8-A, filed with the Commission on August 9,
2001.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In addition, all documents that
we file pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange
Act of 1934, as amended (the &#147;Exchange Act&#148;) after the date of this registration
statement and prior to the filing of a post-effective amendment which indicates
that all securities offered hereby have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by
reference in this registration statement and to be a part of it from the
respective dates of filing such documents.&#160;
Any statement contained in a document incorporated or deemed to be
incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this registration statement to the extent that a statement
contained herein, or in any other subsequently filed document which also is or
is deemed to be incorporated by reference herein, modifies or supersedes such
statement.&#160; Any such statement so
modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this registration statement.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Under no circumstances will any information filed under current items
2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference, unless
such Form 8-K expressly provides to the contrary.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">2</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 48.0pt;text-indent:-48.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 4.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><u style="font-weight:bold;">Description of Securities</u></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Not applicable.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 48.0pt;text-indent:-48.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 5.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><u style="font-weight:bold;">Interests of Named Experts
and Counsel</u></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Not
applicable.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 6.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Indemnification
of Directors and Officers</u></font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We are a Delaware corporation.&nbsp;
Subsection&nbsp;(b)(7)&nbsp;of Section&nbsp;102 of the Delaware General
Corporation Law enables a corporation in its original certificate of
incorporation or an amendment thereto to eliminate or limit the personal
liability of a director to the corporation or its stockholders for monetary
damages for breach of the director&#146;s fiduciary duty, except (i)&nbsp;for any
breach of the director&#146;s duty of loyalty to the corporation or its
stockholders, (ii)&nbsp;for acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law,
(iii)&nbsp;pursuant to Section&nbsp;174 of the Delaware General Corporation
Law, providing for liability of directors for unlawful payment of dividends or
unlawful stock purchases or redemptions, or (iv)&nbsp;for any transaction from
which the director derived an improper personal benefit.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;Subsection&nbsp;(a)&nbsp;of Section&nbsp;145 of
the Delaware General Corporation Law empowers a corporation to indemnify any
present or former director, officer, employee or agent of the corporation, or
any individual serving at the corporation&#146;s request as a director, officer,
employee or agent of another organization, who was or is a party or is
threatened to be made a party to any threatened, pending or completed action,
suit or proceeding, whether civil, criminal, administrative or investigative,
other than an action by or in the right of the corporation, against expenses,
including attorneys&#146; fees, judgments, fines and amounts paid in settlement
actually and reasonably incurred by the person in connection with such action,
suit or proceeding provided that such director, officer, employee or agent
acted in good faith and in a manner he or she reasonably believed to be in, or
not opposed to, the best interests of the corporation, and, with respect to any
criminal action or proceeding, provided further that such director, officer,
employee or agent had no reasonable cause to believe his or her conduct was
unlawful.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;Subsection&nbsp;(b)&nbsp;of Section&nbsp;145 of
the Delaware General Corporation Law empowers a corporation to indemnify any
present or former director, officer, employee or agent of the corporation, or
any individual serving at the corporation&#146;s request as a director, officer,
employee or agent of another organization, who was or is a party or is
threatened to be made a party to any threatened, pending or completed action or
suit by or in the right of the corporation to procure a judgment in its favor
by reason of the fact that such person acted in any of the capacities set forth
above, against expenses, including attorneys&#146; fees, actually and reasonably
incurred by the person in connection with the defense or settlement of such
action or suit provided that such director, officer, employee or agent acted in
good faith and in a manner reasonably believed to be in, or not opposed to, the
best interests of the corporation, except that no indemnification may be made
in respect to any claim, issue or matter as to which such director, officer,
employee or agent 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 of the circumstances of the
case, such director, officer, employee or agent 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="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">3</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section&nbsp;145 further provides that to the extent a
present or former director, officer, employee or agent has been successful in
the defense of any action, suit or proceeding referred to in subsections
(a)&nbsp;and (b)&nbsp;or in the defense of any claim, issue or matter therein,
he shall be indemnified against expenses, including attorneys&#146; fees, actually
and reasonably incurred by him in connection therewith; that indemnification
and advancement of expenses provided by, or granted pursuant to,
Section&nbsp;145 shall not be deemed exclusive of any other rights to which the
indemnified party may be entitled; and empowers the corporation to purchase and
maintain insurance on behalf of a present or former director, officer, employee
or agent of the corporation, or any individual serving at the corporation&#146;s
request as a director, officer or employee of another organization, against any
liability asserted against him or her or incurred by him or her in any such
capacity, or arising out of his or her status as such, whether or not the
corporation would have the power to indemnify him or her against such
liabilities under Section&nbsp;145.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;Our Amended and Restated Certificate of
Incorporation provides our directors shall not be personally liable to us or
our stockholders for monetary damages for breach of fiduciary duty as a
director, except for liability (1)&nbsp;for any breach of the director&#146;s duty
of loyalty to the corporation or its stockholders; (2)&nbsp;for acts or omissions
not in good faith or which involve intentional misconduct or a knowing
violation of law; (3)&nbsp;under Section&nbsp;174 of the Delaware General
Corporation Law; or (4)&nbsp;for any transaction from which the director
derived an improper personal benefit.&nbsp; If the Delaware General Corporation
Law is amended to further eliminate or limit the liability of directors, then
the liability of a director to the company, in addition to the limitation on
personal liability provided in the Amended and Restated Certificate of Incorporation
shall be limited to the fullest extent permitted by the amended Delaware
General Corporation Law.&nbsp; Our Amended and Restated Certificate of
Incorporation further provides that each person who is or is made a party or is
threatened to be made a party to or is involved in any action, suit or
proceeding, whether civil, criminal, administrative or investigative
(hereinafter a &#147;proceeding&#148;), by reason of the fact that he or she, or a person
of whom he or she is the legal representative, is or was a director or officer
of the corporation or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation or of a
partnership, joint venture, trust or other enterprise, including service with
respect to employee benefit plans, whether the basis of such proceeding is
alleged action in an official capacity as a director, officer, employee or
agent or in any other capacity while serving as a director, officer, employee
or agent, shall be indemnified and held harmless by the corporation to the
fullest extent authorized by the Delaware General Corporation Law, as the same
exists or may hereafter be amended (but, in the case of any such amendment,
only to the extent that such amendment permits the corporation to provide
broader indemnification rights than said law permitted the corporation to
provide prior to such amendment), against all expense, liability and loss
(including attorneys&#146; fees, judgments, fines, ERISA excise taxes or penalties
and amounts to be paid in settlement) reasonably incurred or suffered by such
person in connection therewith and such indemnification shall continue as to a
person who has ceased to be a director, officer, employee or agent and shall
inure to the benefit of his or her heirs, executors and administrators;
provided however, that, except for claims brought to recover any unpaid
indemnification claims, the corporation shall indemnify any such person seeking
indemnification in connection with a proceeding (or part thereof) initiated by
such person only if such proceeding (or part thereof) was authorized by the
Board of Directors.&nbsp; The indemnification provisions of our Amended and
Restated Certificate of Incorporation are contract rights and include the right
to be paid by the corporation for any expenses incurred in defending any such
proceeding in advance of its final disposition in accordance with the
provisions of the Delaware General Corporation Law.&nbsp; Our Board of
Directors may also provide indemnification to employees and agents of the
company with the same scope and effect as the above described indemnification
provisions for officers and directors.&nbsp; Section&nbsp;145 of the Delaware
General Corporation Law makes provision for such indemnification in terms
sufficiently broad to cover officers and directors under certain circumstances
for liabilities </font></p>


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<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">arising under the Securities Act.&nbsp; In addition,
our Amended and Restated Certificate of Incorporation authorizes the company to
provide indemnification of, and advancement of expenses to, agents of the
corporation in excess of the indemnification and advancement provision of
Section&nbsp;145 of the Delaware General Corporation Law, subject only to
limits created by applicable Delaware law (</font>statutory or nonstatutory) with respect to
actions for breach of duty to the corporation, its stockholders and others.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Our Amended and Restated
Bylaws provide for the indemnification of directors, officers, employees and
other agents acting on behalf of the Registrant to the fullest extent
permissible under the Delaware General Corporation Law.&#160; Our Amended and Restated Bylaws also permit
the Registrant to secure insurance on behalf of any officer, director, employee
or other agent against any liability asserted against him or her and incurred
by him or her in any such capacity, or arising out of his or her status as
such, whether or not the corporation would have the power to indemnify him or
her against such liability under the provisions of our Amended and Restated
Bylaws.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">&nbsp;We have entered into
indemnification agreements</font> with substantially all of our officers and
directors which provide indemnification under certain circumstances for acts
and omissions which may not be covered by any directors&#146; and officers&#146;
liability insurance.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 48.0pt;text-indent:-48.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 7.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><u style="font-weight:bold;">Exemption from Registration
Claimed</u></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Not
applicable.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt 48.0pt;text-indent:-48.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 8. </font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><u>Exhibits</u></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr>
  <td width="5%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p align="left" style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt .0001pt;text-align:left;text-indent:0pt;"><!-- SET mrlNoTableShading --><font size="1" style="font-size:8.0pt;">Exhibit Number</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p align="center" style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;text-indent:0pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p align="center" style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;text-indent:0pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Description</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.1</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Amended and Restated
  Certificate of Incorporation of the Registrant (incorporated by reference
  from Exhibit 3.1 to the Registrant&#146;s current report on Form 8-K filed with
  the Commission on January 9, 2002).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.2</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Amended and Restated Bylaws of the Registrant
  (incorporated by reference from Exhibit 3.1 to the Registrant&#146;s current
  report on Form 8-K filed August 10, 2005).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.3</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Symmetricom, Inc. 2006 Incentive Award Plan
  (incorporated by reference from Appendix A to the Registrant&#146;s 2006 Proxy
  Statement filed with the Commission on September&nbsp;25, 2006).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.4</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Forms of agreements under the Symmetricom, Inc.
  2006 Incentive Award Plan.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">5.1</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Opinion
  of Latham &amp; Watkins LLP.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">23.1</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Consent
  of Independent Registered Public Accounting Firm.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">23.2</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Consent
  of Latham &amp; Watkins LLP (included in Exhibit 5.1 hereto).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:5.94%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">24.1</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.36%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="91%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:91.7%;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Powers
  of Attorney (included in the signature page hereto).</font></b></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">5</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 48.0pt;text-indent:-48.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><u>Undertakings</u></b></p>

<p style="margin:0pt 0pt 12.0pt 40.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">a.&#160;&#160;&#160;&#160;&#160;&#160;&#160; The
undersigned registrant hereby undertakes:</font></p>

<p style="margin:0pt 0pt 12.0pt 42.0pt;text-indent:34.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.&#160;&#160;&#160;&#160;&#160; To file, during any period in which offers
or sales are being made, a post-effective amendment to this registration
statement:</font></p>

<p style="margin:0pt 0pt 12.0pt 78.0pt;text-indent:34.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">i.&#160;&#160;&#160;&#160; To include any prospectus required by
section 10(a)(3) of the Securities Act;</font></p>

<p style="margin:0pt 0pt 12.0pt 78.0pt;text-indent:34.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ii.&#160;&#160;&#160; 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. &#160;Notwithstanding the
foregoing, any increase or decrease in volume of securities offered (if the
total dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the
Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 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>

<p style="margin:0pt 0pt 12.0pt 78.0pt;text-indent:34.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">iii.&#160;&#160; 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;<br>
<br>
<i>Provided, however,</i> That
paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration
statement is on Form S-8 and the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the Commission by the registrant pursuant to section
13 or section 15(d) of the Exchange Act that are incorporated by reference in
the registration statement.</font></p>

<p style="margin:0pt 0pt 12.0pt 48.0pt;text-indent:34.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.&#160;&#160; That, for the purpose of determining any
liability under the Securities Act, each such post-effective amendment shall be
deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial <i>bona fide</i> offering thereof.</font></p>

<p style="margin:0pt 0pt 12.0pt 48.0pt;text-indent:34.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.&#160;&#160; To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">b.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 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 Exchange Act) that is incorporated by reference in the registration
statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial <i>bona fide</i>
offering thereof.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">6</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">c.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 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. &#160;In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection with the securities
being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">7</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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 this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of San Jose, State of California, on November 9, 2006.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.6%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="48%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:48.4%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --><b>SYMMETRICOM, INC.</b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.6%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="44%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:44.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.6%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="44%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:44.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.6%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="44%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:44.42%;">
  <p style="margin:0pt 0pt .0001pt 20.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ THOMAS W.
  STEIPP</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.6%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="44%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:44.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Thomas W.
  Steipp,</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.6%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="44%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:44.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive
  Officer</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.6%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="44%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:44.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Principal
  Executive Officer)</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt 252.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">POWER OF
ATTORNEY</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">KNOW ALL PERSONS BY THESE
PRESENTS, that each person whose signature appears below constitutes and
appoints Thomas W. Steipp and William Slater, and each of them, his or her true
and lawful attorneys-in-fact and agents, each with full power of substitution
and resubstitution, for him or her and in his or her name, place and stead, in
any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement, and to file the
same, with all exhibits thereto and other documents in connection therewith,
with the Commission, granting unto said attorneys-in-fact and agents, and each
of them, full power and authority to do and perform each and every act and
thing requisite and necessary to be done in order to effectuate the same as
fully, to all intents and purposes, as he or she might or could do in person,
hereby ratifying and confirming all that each of said attorneys-in-fact and
agents, or any of them, may lawfully do or cause to be done by virtue hereof.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the requirements of the Securities Act,
this registration statement has been signed by the following persons in the
capacities indicated on the dates indicated.</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;font-family:Times New Roman;">
 <tr>
  <td width="207" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading -->Signature</p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="324" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Title</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="104" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Date</font></b></p>
  </td>
 </tr>
 <tr height="24" style="height:17.65pt;">
  <td width="207" height="24" valign="top" style="border:none;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp; /s/ THOMAS W. STEIPP</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="border:none;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive Officer
  (Principal Executive Officer) and Director</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="border:none;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;">
  <td width="207" height="23" valign="top" style="border:none;border-top:solid windowtext 1.0pt;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Thomas W. Steipp</font></p>
  </td>
 </tr>
 <tr height="31" style="height:23.25pt;">
  <td width="207" height="31" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:23.25pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp; /s/ WILLIAM SLATER</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:23.25pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:23.25pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Executive Vice
  President Finance and Administration, Chief Financial Officer and Secretary
  (Principal Financial and Accounting Officer)</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:23.25pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:23.25pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="31" style="height:23.25pt;">
  <td width="207" height="31" valign="top" style="border:none;height:23.25pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">William Slater</font></p>
  </td>
 </tr>
 <tr height="24" style="height:17.65pt;">
  <td width="207" height="24" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp; /s/
  ROBERT T. CLARKSON</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chairman of the Board</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;">
  <td width="207" height="23" valign="top" style="border:none;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Robert T. Clarkson</font></p>
  </td>
 </tr>
</table>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">8</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;font-family:Times New Roman;">
 <tr height="24" style="height:17.65pt;">
  <td width="207" height="24" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="font-size:10.0pt;margin:12.0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->&nbsp;&nbsp; /s/ ALFRED F. BOSCHULTE</p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;">
  <td width="207" height="23" valign="top" style="border:none;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alfred F. Boschulte</font></p>
  </td>
 </tr>
 <tr height="24" style="height:17.65pt;">
  <td width="207" height="24" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp; /s/ ELIZABETH A. FETTER</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;">
  <td width="207" height="23" valign="top" style="border:none;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Elizabeth A. Fetter</font></p>
  </td>
 </tr>
 <tr height="24" style="height:17.65pt;page-break-inside:avoid;">
  <td width="207" height="24" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ ROBERT M.
  NEUMEISTER JR.</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;page-break-inside:avoid;">
  <td width="207" height="23" valign="top" style="border:none;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Robert M. Neumeister Jr.</font></p>
  </td>
 </tr>
 <tr height="24" style="height:17.65pt;">
  <td width="207" height="24" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp; /s/ RICHARD W. OLIVER</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;">
  <td width="207" height="23" valign="top" style="border:none;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Richard W. Oliver</font></p>
  </td>
 </tr>
 <tr height="24" style="height:17.65pt;">
  <td width="207" height="24" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp; /s/ RICHARD N. SNYDER</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;">
  <td width="207" height="23" valign="top" style="border:none;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Richard N. Snyder</font></p>
  </td>
 </tr>
 <tr height="24" style="height:17.65pt;">
  <td width="207" height="24" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:17.65pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;&nbsp;&nbsp; /s/ ROBERT J. STANZIONE</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="324" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:243.15pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="16" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="104" rowspan="2" valign="top" style="height:17.65pt;padding:0pt 0pt 0pt 0pt;width:77.9pt;">
  <p style="margin:12.0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November 9, 2006</font></p>
  </td>
 </tr>
 <tr height="23" style="height:17.6pt;">
  <td width="207" height="23" valign="top" style="border:none;height:17.6pt;padding:0pt 0pt 0pt 0pt;width:155.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Robert J. Stanzione</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">9</font></p>
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<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-indent:0pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">INDEX TO
EXHIBITS</font></u></b></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;">
 <tr>
  <td width="40" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p align="left" style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt .0001pt;text-align:left;text-indent:0pt;"><!-- SET mrlNoTableShading --><font size="1" style="font-size:8.0pt;">Exhibit Number</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p align="center" style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;text-indent:0pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p align="center" style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;text-indent:0pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Description</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.1</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Amended and Restated
  Certificate of Incorporation of the Registrant (incorporated by reference
  from Exhibit 3.1 to the Registrant&#146;s current report on Form 8-K filed with
  the Commission on January 9, 2002).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.2</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Amended and Restated Bylaws of the Registrant
  (incorporated by reference from Exhibit 3.1 to the Registrant&#146;s current
  report on Form 8-K filed August 10, 2005).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.3</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Symmetricom, Inc. 2006 Incentive Award Plan
  (incorporated by reference from Appendix A to the Registrant&#146;s 2006 Proxy
  Statement filed with the Commission on September&nbsp;25, 2006).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">4.4</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Forms of agreements under the Symmetricom, Inc. 2006
  Incentive Award Plan.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">5.1</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Opinion
  of Latham &amp; Watkins LLP.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">23.1</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Consent
  of Independent Registered Public Accounting Firm.</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">23.2</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Consent
  of Latham &amp; Watkins LLP (included in Exhibit 5.1 hereto).</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0pt 0pt 0pt 0pt;width:29.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">24.1</font></b></p>
  </td>
  <td width="16" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.9pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="616" valign="top" style="padding:0pt 0pt 0pt 0pt;width:462.2pt;">
  <p style="font-weight:bold;margin:6.0pt 0pt .0001pt;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Powers
  of Attorney (included in the signature page hereto).</font></b></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-indent:24.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

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[{"type": "S-8", "sequence": "1", "filename": "a06-23702_1s8.htm", "description": "SECURITIES TO BE OFFERED TO EMPLOYEES PURSUANT TO EMPLOYEE BENEFIT PLANS", "secsgml_size_bytes": 94456}]
{"company-data": {"conformed-name": "SYMMETRICOM INC", "cik": "0000082628", "assigned-sic": "3661", "irs-number": "951906306", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-138546", "film-number": "061201398"}, "business-address": {"street1": "2300 ORCHARD PARKWAY", "city": "SAN JOSE", "state": "CA", "zip": "95131-1017", "phone": "408-433-0910"}, "mail-address": {"street1": "2300 ORCHARD PARKWAY", "city": "SAN JOSE", "state": "CA", "zip": "95131-1017"}, "former-company": [{"former-conformed-name": "SILICON GENERAL INC", "date-changed": "19920703"}, {"former-conformed-name": "REDCOR CORP", "date-changed": "19820720"}]}
As filed with the Securities and Exchange Commission on November 9, 2006
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
20549
FORM
S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF 1933
SYMMETRICOM, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction of
Incorporation or Organization)
95-1906306
(IRS Employer
Identification Number)
2300 Orchard
Parkway
San Jose, California 95131-1017
(Address of Principal
Executive Offices including Zip Code)
Symmetricom, Inc. 2006 Incentive
Award Plan
(Full Title of the Plan)
Thomas W. Steipp
Copy to:
Chief
  Executive Officer
Ora T.
  Fisher, Esq.
Symmetricom,
  Inc.
Latham
  & Watkins LLP
2300
  Orchard Parkway
140
  Scott Drive
San
  Jose, California 95131-1017
Menlo
  Park, California 94025
(408)
  433-0910
(650)
  328-4600
(Name and Address, Including Zip
Code and Telephone Number, Including Area Code, of Agent for Service)
CALCULATION OF REGISTRATION FEE
Title of
Securities to be Registered
Amount
to be
Registered (1)
Proposed
Maximum
Offering
Price Per Share
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, par value
  $0.0001 per share (2):
To be issued under the
  Symmetricom, Inc. 2006 Incentive Award Plan (the "2006 Plan")
8,395,067 shares
(3)
$
8.295
(4)
$
69,637,080.77
$
7,451.17
(1)
This registration
statement shall also cover any additional shares of common stock which become
issuable under the 2006 Plan by reason of any stock dividend, stock split,
recapitalization or other similar transaction effected without the receipt of
consideration which results in an increase in the number of the outstanding
shares of common stock of the Registrant.
(2)
Rights to acquire
shares of the Registrant's Series A Junior Participating Preferred Stock are
attached to and trade with the common stock of the Registrant. Value
attributable to such rights, if any, is reflected in the market price of the
common stock.
(3)
Represents 8,395,067
shares of common stock reserved for issuance pursuant to future awards granted
under the 2006 Plan, which number consists of (a) 3,700,000 shares of common
stock initially available for future issuance under the 2006 Plan as of the
effective date of the 2006 Plan, (b) 394,583 shares, 2,528,483 shares and
1,352,562 shares of common stock subject to awards outstanding under the
Symmetricom, Inc. 1999 Director Stock Option Plan, Symmetricom, Inc. 1999
Employee Stock Option Plan and Symmetricom, Inc. 2002 Stock Option Plan
(collectively, the "Prior Plans"), respectively, and (c) 419,439 shares of
common stock that are available for grant under the Prior Plans as of November
7, 2006. To the extent outstanding awards under the Prior Plans expire or are
cancelled without having been exercised in full following the effective date of
the 2006 Plan, the shares of common stock subject to such awards will become
available for future issuance under the 2006 Plan.
(4)
The proposed maximum
offering price per share as to the 8,395,067 shares authorized for issuance
pursuant to future awards granted under the 2006 Plan has been estimated,
solely for the purpose of calculating the registration fee, pursuant to Rule
457(c) and Rule 457(h)(1)of the Securities Act of 1933, as amended (the "Securities
Act"), based on the average of the high and the low prices for the Registrant's
common stock as reported on the NASDAQ Global Market on November 7, 2006.
PART I
The information called for in Part I of Form S-8 is
not being filed with or included in this Form S-8 (by incorporation, by
reference or otherwise) in accordance with the rules and regulations of the
Securities and Exchange Commission (the "Commission").
PART
II
Item 3.
Incorporation
of Documents by Reference
The Commission allows us to "incorporate
by reference" the information we file with them, which means that we can
disclose important information to you by referring you to those documents.  The information incorporated by reference is
considered to be part of this registration statement, and later information
filed with the Commission will update and supersede this information.  The following documents filed by us with the
Commission are incorporated herein by reference:
(a)        Our
Annual Report on Form 10-K for the fiscal year ended June 30, 2006 filed with
the Commission on September 13, 2006, including information specifically
incorporated by reference into our Form 10-K from our Proxy Statement for our
2006 Annual Meeting of Stockholders;
(b)        Our
Current Report on Form 8-K filed with the Commission on August 10, 2006;
(c)        Our
Current Report on Form 8-K filed with the Commission on August 29, 2006;
(d)        Our
Current Report on Form 8-K filed with the Commission on October 5, 2006;
(e)        Our
Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2006
filed with the Commission on November 8, 2006;
(f)         The
description of the common stock, par value $0.0001 per share, as set forth in
our Current Report filed on Form 8-K, filed with the Commission on August 2,
2002; and
(g)        The
description of our preferred share purchase rights as set forth in our
Registration Statement on Form 8-A, filed with the Commission on August 9,
2001.
In addition, all documents that
we file pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange
Act of 1934, as amended (the "Exchange Act") after the date of this registration
statement and prior to the filing of a post-effective amendment which indicates
that all securities offered hereby have been sold or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated by
reference in this registration statement and to be a part of it from the
respective dates of filing such documents. 
Any statement contained in a document incorporated or deemed to be
incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this registration statement to the extent that a statement
contained herein, or in any other subsequently filed document which also is or
is deemed to be incorporated by reference herein, modifies or supersedes such
statement.  Any such statement so
modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this registration statement.
Under no circumstances will any information filed under current items
2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference, unless
such Form 8-K expressly provides to the contrary.
2
Item 4.
Description of Securities
Not applicable.
Item 5.
Interests of Named Experts
and Counsel
Not
applicable.
Item 6.
Indemnification
of Directors and Officers
We are a Delaware corporation. 
Subsection (b)(7) of Section 102 of the Delaware General
Corporation Law enables a corporation in its original certificate of
incorporation or an amendment thereto to eliminate or limit the personal
liability of a director to the corporation or its stockholders for monetary
damages for breach of the director's fiduciary duty, except (i) for any
breach of the director's duty of loyalty to the corporation or its
stockholders, (ii) for acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law,
(iii) pursuant to Section 174 of the Delaware General Corporation
Law, providing for liability of directors for unlawful payment of dividends or
unlawful stock purchases or redemptions, or (iv) for any transaction from
which the director derived an improper personal benefit.
Subsection (a) of Section 145 of
the Delaware General Corporation Law empowers a corporation to indemnify any
present or former director, officer, employee or agent of the corporation, or
any individual serving at the corporation's request as a director, officer,
employee or agent of another organization, who was or is a party or is
threatened to be made a party to any threatened, pending or completed action,
suit or proceeding, whether civil, criminal, administrative or investigative,
other than an action by or in the right of the corporation, against expenses,
including attorneys' fees, judgments, fines and amounts paid in settlement
actually and reasonably incurred by the person in connection with such action,
suit or proceeding provided that such director, officer, employee or agent
acted in good faith and in a manner he or she reasonably believed to be in, or
not opposed to, the best interests of the corporation, and, with respect to any
criminal action or proceeding, provided further that such director, officer,
employee or agent had no reasonable cause to believe his or her conduct was
unlawful.
Subsection (b) of Section 145 of
the Delaware General Corporation Law empowers a corporation to indemnify any
present or former director, officer, employee or agent of the corporation, or
any individual serving at the corporation's request as a director, officer,
employee or agent of another organization, who was or is a party or is
threatened to be made a party to any threatened, pending or completed action or
suit by or in the right of the corporation to procure a judgment in its favor
by reason of the fact that such person acted in any of the capacities set forth
above, against expenses, including attorneys' fees, actually and reasonably
incurred by the person in connection with the defense or settlement of such
action or suit provided that such director, officer, employee or agent acted in
good faith and in a manner reasonably believed to be in, or not opposed to, the
best interests of the corporation, except that no indemnification may be made
in respect to any claim, issue or matter as to which such director, officer,
employee or agent 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 of the circumstances of the
case, such director, officer, employee or agent is fairly and reasonably
entitled to indemnity for such expenses which the Court of Chancery or such
other court shall deem proper.
3
Section 145 further provides that to the extent a
present or former director, officer, employee or agent has been successful in
the defense of any action, suit or proceeding referred to in subsections
(a) and (b) or in the defense of any claim, issue or matter therein,
he shall be indemnified against expenses, including attorneys' fees, actually
and reasonably incurred by him in connection therewith; that indemnification
and advancement of expenses provided by, or granted pursuant to,
Section 145 shall not be deemed exclusive of any other rights to which the
indemnified party may be entitled; and empowers the corporation to purchase and
maintain insurance on behalf of a present or former director, officer, employee
or agent of the corporation, or any individual serving at the corporation's
request as a director, officer or employee of another organization, against any
liability asserted against him or her or incurred by him or her in any such
capacity, or arising out of his or her status as such, whether or not the
corporation would have the power to indemnify him or her against such
liabilities under Section 145.
Our Amended and Restated Certificate of
Incorporation provides our directors shall not be personally liable to us or
our stockholders for monetary damages for breach of fiduciary duty as a
director, except for liability (1) for any breach of the director's duty
of loyalty to the corporation or its stockholders; (2) for acts or omissions
not in good faith or which involve intentional misconduct or a knowing
violation of law; (3) under Section 174 of the Delaware General
Corporation Law; or (4) for any transaction from which the director
derived an improper personal benefit.  If the Delaware General Corporation
Law is amended to further eliminate or limit the liability of directors, then
the liability of a director to the company, in addition to the limitation on
personal liability provided in the Amended and Restated Certificate of Incorporation
shall be limited to the fullest extent permitted by the amended Delaware
General Corporation Law.  Our Amended and Restated Certificate of
Incorporation further provides that each person who is or is made a party or is
threatened to be made a party to or is involved in any action, suit or
proceeding, whether civil, criminal, administrative or investigative
(hereinafter a "proceeding"), by reason of the fact that he or she, or a person
of whom he or she is the legal representative, is or was a director or officer
of the corporation or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation or of a
partnership, joint venture, trust or other enterprise, including service with
respect to employee benefit plans, whether the basis of such proceeding is
alleged action in an official capacity as a director, officer, employee or
agent or in any other capacity while serving as a director, officer, employee
or agent, shall be indemnified and held harmless by the corporation to the
fullest extent authorized by the Delaware General Corporation Law, as the same
exists or may hereafter be amended (but, in the case of any such amendment,
only to the extent that such amendment permits the corporation to provide
broader indemnification rights than said law permitted the corporation to
provide prior to such amendment), against all expense, liability and loss
(including attorneys' fees, judgments, fines, ERISA excise taxes or penalties
and amounts to be paid in settlement) reasonably incurred or suffered by such
person in connection therewith and such indemnification shall continue as to a
person who has ceased to be a director, officer, employee or agent and shall
inure to the benefit of his or her heirs, executors and administrators;
provided however, that, except for claims brought to recover any unpaid
indemnification claims, the corporation shall indemnify any such person seeking
indemnification in connection with a proceeding (or part thereof) initiated by
such person only if such proceeding (or part thereof) was authorized by the
Board of Directors.  The indemnification provisions of our Amended and
Restated Certificate of Incorporation are contract rights and include the right
to be paid by the corporation for any expenses incurred in defending any such
proceeding in advance of its final disposition in accordance with the
provisions of the Delaware General Corporation Law.  Our Board of
Directors may also provide indemnification to employees and agents of the
company with the same scope and effect as the above described indemnification
provisions for officers and directors.  Section 145 of the Delaware
General Corporation Law makes provision for such indemnification in terms
sufficiently broad to cover officers and directors under certain circumstances
for liabilities
4
arising under the Securities Act.  In addition,
our Amended and Restated Certificate of Incorporation authorizes the company to
provide indemnification of, and advancement of expenses to, agents of the
corporation in excess of the indemnification and advancement provision of
Section 145 of the Delaware General Corporation Law, subject only to
limits created by applicable Delaware law (
statutory or nonstatutory) with respect to
actions for breach of duty to the corporation, its stockholders and others.
Our Amended and Restated
Bylaws provide for the indemnification of directors, officers, employees and
other agents acting on behalf of the Registrant to the fullest extent
permissible under the Delaware General Corporation Law.  Our Amended and Restated Bylaws also permit
the Registrant to secure insurance on behalf of any officer, director, employee
or other agent against any liability asserted against him or her and incurred
by him or her in any such capacity, or arising out of his or her status as
such, whether or not the corporation would have the power to indemnify him or
her against such liability under the provisions of our Amended and Restated
Bylaws.
We have entered into
indemnification agreements
with substantially all of our officers and
directors which provide indemnification under certain circumstances for acts
and omissions which may not be covered by any directors' and officers'
liability insurance.
Item 7.
Exemption from Registration
Claimed
Not
applicable.
Item 8.
Exhibits
Exhibit Number
Description
4.1
Amended and Restated
  Certificate of Incorporation of the Registrant (incorporated by reference
  from Exhibit 3.1 to the Registrant's current report on Form 8-K filed with
  the Commission on January 9, 2002).
4.2
Amended and Restated Bylaws of the Registrant
  (incorporated by reference from Exhibit 3.1 to the Registrant's current
  report on Form 8-K filed August 10, 2005).
4.3
Symmetricom, Inc. 2006 Incentive Award Plan
  (incorporated by reference from Appendix A to the Registrant's 2006 Proxy
  Statement filed with the Commission on September 25, 2006).
4.4
Forms of agreements under the Symmetricom, Inc.
  2006 Incentive Award Plan.
5.1
Opinion
  of Latham & Watkins LLP.
23.1
Consent
  of Independent Registered Public Accounting Firm.
23.2
Consent
  of Latham & Watkins LLP (included in Exhibit 5.1 hereto).
24.1
Powers
  of Attorney (included in the signature page hereto).
5
Item 9.
Undertakings
a.        The
undersigned registrant hereby undertakes:
1.      To file, during any period in which offers
or sales are being made, a post-effective amendment to this registration
statement:
i.     To include any prospectus required by
section 10(a)(3) of the Securities Act;
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 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 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)(1)(i) and (a)(1)(ii) of this section do not apply if the registration
statement is on Form S-8 and the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the Commission by the registrant pursuant to section
13 or section 15(d) of the Exchange Act that are incorporated by reference in
the registration statement.
2.   That, for the purpose of determining any
liability under the Securities Act, each such post-effective amendment shall be
deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial
bona fide
offering thereof.
3.   To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.
b.         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 Exchange Act) that is incorporated by reference in the registration
statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial
bona fide
offering thereof.
6
c.          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.
7
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 this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of San Jose, State of California, on November 9, 2006.
SYMMETRICOM, INC.
By:
/s/ THOMAS W.
  STEIPP
Thomas W.
  Steipp,
Chief Executive
  Officer
(Principal
  Executive Officer)
POWER OF
ATTORNEY
KNOW ALL PERSONS BY THESE
PRESENTS, that each person whose signature appears below constitutes and
appoints Thomas W. Steipp and William Slater, and each of them, his or her true
and lawful attorneys-in-fact and agents, each with full power of substitution
and resubstitution, for him or her and in his or her name, place and stead, in
any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement, and to file the
same, with all exhibits thereto and other documents in connection therewith,
with the Commission, granting unto said attorneys-in-fact and agents, and each
of them, full power and authority to do and perform each and every act and
thing requisite and necessary to be done in order to effectuate the same as
fully, to all intents and purposes, as he or she might or could do in person,
hereby ratifying and confirming all that each of said attorneys-in-fact and
agents, or any of them, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act,
this registration statement has been signed by the following persons in the
capacities indicated on the dates indicated.
Signature
Title
Date
/s/ THOMAS W. STEIPP
Chief Executive Officer
  (Principal Executive Officer) and Director
November 9, 2006
Thomas W. Steipp
/s/ WILLIAM SLATER
Executive Vice
  President Finance and Administration, Chief Financial Officer and Secretary
  (Principal Financial and Accounting Officer)
November 9, 2006
William Slater
/s/
  ROBERT T. CLARKSON
Chairman of the Board
November 9, 2006
Robert T. Clarkson
8
/s/ ALFRED F. BOSCHULTE
Director
November 9, 2006
Alfred F. Boschulte
/s/ ELIZABETH A. FETTER
Director
November 9, 2006
Elizabeth A. Fetter
/s/ ROBERT M.
  NEUMEISTER JR.
Director
November 9, 2006
Robert M. Neumeister Jr.
/s/ RICHARD W. OLIVER
Director
November 9, 2006
Richard W. Oliver
/s/ RICHARD N. SNYDER
Director
November 9, 2006
Richard N. Snyder
/s/ ROBERT J. STANZIONE
Director
November 9, 2006
Robert J. Stanzione
9
INDEX TO
EXHIBITS
Exhibit Number
Description
4.1
Amended and Restated
  Certificate of Incorporation of the Registrant (incorporated by reference
  from Exhibit 3.1 to the Registrant's current report on Form 8-K filed with
  the Commission on January 9, 2002).
4.2
Amended and Restated Bylaws of the Registrant
  (incorporated by reference from Exhibit 3.1 to the Registrant's current
  report on Form 8-K filed August 10, 2005).
4.3
Symmetricom, Inc. 2006 Incentive Award Plan
  (incorporated by reference from Appendix A to the Registrant's 2006 Proxy
  Statement filed with the Commission on September 25, 2006).
4.4
Forms of agreements under the Symmetricom, Inc. 2006
  Incentive Award Plan.
5.1
Opinion
  of Latham & Watkins LLP.
23.1
Consent
  of Independent Registered Public Accounting Firm.
23.2
Consent
  of Latham & Watkins LLP (included in Exhibit 5.1 hereto).
24.1
Powers
  of Attorney (included in the signature page hereto).