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      S-8 Filing May 2006
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
                filed with the Securities and Exchange Commission on May 11,
                2006</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registration
                No. 333-________________</font></div>
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            <td align="left" colspan="3" valign="top" width="100%" style="border-bottom: black double;">&#160;</td>
            <td align="left" colspan="5" valign="top" width="40%" style="border-bottom: black double;">&#160;</td>
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            <td align="left" colspan="3" valign="top" width="100%">&#160;</td>
            <td align="left" colspan="5" valign="top" width="40%">&#160;</td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">UNITED
                STATES</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SECURITIES
                AND EXCHANGE COMMISSION</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
                D.C. 20549</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">__________________________________________</font></div>
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            <td align="left" colspan="3" valign="top" width="100%">&#160;</td>
            <td align="left" colspan="5" valign="top" width="40%">&#160;</td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">FORM
                S-8</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">REGISTRATION
                STATEMENT UNDER THE SECURITIES ACT OF 1933</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">__________________________________________</font></div>
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            <td colspan="8" valign="top" width="100%">&#160;</td>
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            <td colspan="8" valign="top" width="100%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">M/I
                HOMES, INC.</font></div>
            </td>
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            <td colspan="6" valign="top" width="100%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
                name of registrant as specified in its charter)</font></div>
            </td>
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            <td align="left" colspan="3" valign="top" width="100%">&#160;</td>
            <td align="left" colspan="5" valign="top" width="40%">&#160;</td>
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            <td valign="top" width="30%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ohio</font></div>
            </td>
            <td align="left" colspan="3" valign="top" width="70%">&#160;</td>
            <td colspan="4" valign="top" width="35%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">31-1210837</font></div>
            </td>
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            <td valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
                or other jurisdiction of</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">incorporation
                or organization)</font></div>
            </td>
            <td align="left" colspan="3" valign="top" width="70%">&#160;</td>
            <td colspan="4" valign="top" width="35%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
                Employer</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification
                No.)</font></div>
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          </tr>
          <tr>
            <td colspan="2" valign="top" width="55%">&#160;</td>
            <td align="left" colspan="2" valign="top" width="45%">&#160;</td>
            <td colspan="4" valign="top" width="35%">&#160;</td>
          </tr>
          <tr>
            <td align="left" colspan="2" valign="bottom" width="55%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3
                Easton Oval, Suite 500, Columbus, Ohio</font></div>
            </td>
            <td align="left" colspan="2" valign="bottom" width="45%" style="border-bottom: black thin solid;">&#160;</td>
            <td align="right" colspan="4" valign="bottom" width="35%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">43219</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" colspan="2" valign="top" width="55%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
                of Principal Executive Offices)</font></div>
            </td>
            <td align="left" colspan="2" valign="top" width="45%">&#160;</td>
            <td align="right" colspan="4" valign="top" width="35%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Zip
                Code)</font></div>
            </td>
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            <td align="left" colspan="2" valign="top" width="55%">&#160;</td>
            <td align="left" colspan="2" valign="top" width="45%">&#160;</td>
            <td align="right" colspan="4" valign="top" width="35%">&#160;</td>
          </tr>
          <tr>
            <td colspan="8" valign="top" width="100%" style="border-bottom: medium none;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">M/I
                Homes, Inc.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>2006
                Director Equity Incentive Plan</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Full
                title of the plan)</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" colspan="2" valign="top" width="55%">&#160;</td>
            <td align="left" colspan="3" valign="top" width="45%">&#160;</td>
            <td colspan="3" valign="top" width="30%">&#160;</td>
          </tr>
          <tr>
            <td align="left" colspan="2" valign="top" width="55%">&#160;</td>
            <td align="left" colspan="6" valign="top" width="75%">&#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;&#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 style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Copy
              to:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></td>
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            <td align="left" colspan="2" valign="top" width="55%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">J.
                Thomas Mason, Esq.</font></div>
            </td>
            <td align="left" colspan="6" valign="top" width="75%">&#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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
              <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Adam
              K. Brandt, Esq.</font></td>
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            <td align="left" colspan="2" valign="top" width="55%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">M/I
                Homes, Inc.</font></div>
            </td>
            <td align="left" colspan="6" valign="top" width="75%">&#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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
              <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Vorys,
              Sater, Seymour and Pease LLP</font></td>
          </tr>
          <tr>
            <td align="left" colspan="2" valign="top" width="55%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3
                Easton Oval, Suite 500</font></div>
            </td>
            <td align="left" colspan="6" valign="top" width="75%">&#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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
              <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">52
              East Gay Street</font></td>
          </tr>
          <tr>
            <td align="left" colspan="2" valign="top" width="55%" style="border-bottom: medium none;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Columbus,
                Ohio 43219<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;</font></u></font></div>
            </td>
            <td align="left" colspan="6" valign="top" width="75%" style="border-bottom: medium none;">&#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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
              <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">P.O.
              Box 1008</font></td>
          </tr>
          <tr>
            <td align="left" colspan="2" valign="top" width="55%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Name
                and address of agent for service)</font></div>
            </td>
            <td align="left" colspan="6" valign="top" width="75%">&#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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
              <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Columbus,
              Ohio 43216-1008</font></td>
          </tr>
          <tr>
            <td colspan="8" valign="top" width="100%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(614)
                418-8000</font></div>
            </td>
          </tr>
          <tr>
            <td colspan="8" valign="top" width="100%" style="border-bottom: black thin solid;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Telephone
                number, including area code, of agent for service)</font></div>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td colspan="5" valign="top" width="80%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Calculation
                of Registration Fee</strong></font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="16%">&#160;</td>
            <td align="left" valign="top" width="16%">&#160;</td>
            <td align="left" valign="top" width="16%">&#160;</td>
            <td align="left" valign="top" width="16%">&#160;</td>
            <td align="left" valign="top" width="16%">&#160;</td>
          </tr>
          <tr>
            <td align="left" valign="top" width="16%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Title
                of</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">securities</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">to
                be</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">registered</font></div>
            </td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amount</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">to
                be</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">registered(1)</font></div>
            </td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Proposed</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">maximum</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">offering</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">price</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">per
                share (2)</font></div>
            </td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Proposed</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">maximum</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">aggregate</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">offering</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">price
                (2)</font></div>
            </td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amount
                of</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">registration</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">fee</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
          </tr>
          <tr>
            <td align="left" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Common
                Shares, $.01 par value</font></div>
            </td>
            <td valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">200,000</font></div>
            </td>
            <td valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$41.55
                </font></div>
            </td>
            <td valign="top" width="16%">
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            </td>
            <td valign="top" width="16%">
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            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="16%" style="border-bottom: black thin solid;"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="16%" style="border-bottom: black thin solid;"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
                addition, pursuant to Rule 416(a) under the Securities Act of 1933,
                as
                amended, this Registration Statement also covers an indeterminate
                number
                of additional common shares that may become issuable pursuant to
                the
                anti-dilution provisions of the M/I Homes, Inc. 2006 Director Equity
                Incentive Plan.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Estimated
                solely for the purpose of calculating the aggregate offering price
                and the
                registration fee pursuant to Rules 457(c) and 457(h) promulgated
                under the
                Securities Act of 1933, as amended, and computed on the basis of
                $41.55
                per share, which is the average of the high and low sales prices
                of the
                common shares as reported on the New York Stock Exchange on May 9,
                2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Index
      to
      Exhibits on page II-10</font></div>
    <div id="PN" style="PAGE-BREAK-AFTER: always">
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
      </div>
    </div>
    <div id="HDR" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PART
      II</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
      3. Incorporation of Documents by Reference</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">M/I
      Homes, Inc. (the &#8220;Registrant&#8221;) hereby incorporates into this Registration
      Statement on Form S-8 (the &#8220;Registration Statement&#8221;) the following documents
      filed by the Registrant with the Securities and Exchange Commission (the
&#8220;Commission&#8221;):</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 72pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8226;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended
                December&#160;31, 2005 filed by the Registrant with the Commission on
                March 1, 2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 72pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8226;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Registrant&#8217;s Quarterly Report on Form 10-Q for the quarter ended March 31,
                2006 filed by the Registrant with the Commission on May 5,
                2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 72pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8226;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Registrant&#8217;s Current Reports on Form 8-K filed by the Registrant with the
                Commission on February 17, 2006, April 28, 2006 and May 2,
                2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 72pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8226;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                description of the Registrant&#8217;s common shares, $.01 par value per share,
                contained in the Registrant&#8217;s Registration Statement on Form S-3
                (Registration No. 333-85662) filed by the Registrant with the Commission
                on April 5, 2002, or contained in any subsequent amendment or report
                filed
                for the purpose of updating such description.
</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Any
      definitive proxy statement or information statement filed by the Registrant
      pursuant to Section&#160;14 of the Securities Exchange Act of 1934, as amended
      (the &#8220;Exchange Act&#8221;), and all documents which may be filed by the Registrant
      with the Commission pursuant to Section 13, 14 or 15(d) of the Exchange Act
      subsequent to the date hereof and prior to the completion of the offering
      contemplated by the M/I Homes, Inc. 2006 Director Equity Incentive Plan, shall
      also be deemed to be incorporated herein by reference and to be made a part
      hereof from the date of filing of such documents. Information furnished by
      the
      Registrant under any Current Report on Form 8-K is not incorporated by reference
      into this Registration Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Any
      statement contained herein or 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
      earlier statement. Any statement so modified or superseded shall not be deemed,
      except as so modified or superseded, to constitute a part of this Registration
      Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
      4. Description of Securities</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      Applicable. </font></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">&#160;</div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-1</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">&#160;</div>
      <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
        5. Interests of Named Experts and Counsel</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
        </font></div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      Applicable. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
      6. Indemnification of Directors and Officers</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Article
      EIGHTH of the Registrant&#8217;s Amended and Restated Articles of Incorporation
      provides that:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      provisions of Section 1701.13(E)(5)(a) of the Ohio Revised Code or any statute
      of like tenor or effect which is hereafter enacted shall not apply to the
      corporation. The corporation shall, to the fullest extent not prohibited by
      any
      provision of applicable law other than Section&#160;1701.13 (E)(5)(a) of the
      Ohio Revised Code or any statute of like tenor or effect which is hereafter
      enacted, indemnify each director and officer against any and all costs and
      expenses (including attorney fees, judgments, fines, penalties, amounts paid
      in
      settlement, and other disbursements) actually and reasonably incurred or imposed
      upon such person in connection with any action, suit, investigation or
      proceeding (or any claim or matter therein), whether civil, criminal,
      administrative or otherwise in nature, including any settlements thereof or
      any
      appeals therein, with respect to which such person is named or otherwise becomes
      or is threatened to be made a party by reason of being or at any time having
      been a director or officer of the corporation, or by any reason of being or
      at
      any time having been, while such a director or officer, an employee or other
      agent of the corporation or, at the direction or request of the corporation,
      a
      director, trustee, officer, administrator, manager, employee, adviser or other
      agent of or fiduciary for any other corporation, partnership, trust, venture
      or
      other entity or enterprise including any employee benefit plan.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      corporation shall indemnify any other person to the extent such person shall
      be
      entitled to indemnification under Ohio law by reason of being successful on
      the
      merits or otherwise in defense of an action to which such person is named a
      party by reason of being an employee or other agent of the corporation, and
      the
      corporation may further indemnify any such person if it is determined on a
      case
      by case basis by the Board of Directors that indemnification is proper in the
      specific case.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Notwithstanding
      anything to the contrary in these Articles of Incorporation, no person shall
      be
      indemnified to the extent, if any, it is determined by the Board of Directors
      or
      by written opinion of legal counsel designated by the Board of Directors for
      such purpose that indemnification is contrary to applicable law.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Article
      VIII of the Registrant&#8217;s Amended and Restated Regulations further
      provides:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Mandatory
      Indemnification</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      The
      corporation shall indemnify any officer or director of the corporation 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 (including, without limitation, any action threatened or
      instituted by or in the right of the corporation), by reason of the fact that
      he
      is or was a director, officer, employee or agent of the corporation, or is
      or
      was serving at the request of the corporation as a director, trustee, officer,
      employee, member, manager or agent of another corporation (domestic or foreign,
      nonprofit or for profit), limited liability company, partnership, joint venture,
      trust </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify">&#160;</div>
    <div id="PN" style="PAGE-BREAK-AFTER: always">
      <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-2</font></div>
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
      </div>
    </div>
    <div id="HDR">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">or
      other
      enterprise, against expenses (including, without limitation, attorneys&#8217; fees,
      filing fees, court reporters&#8217; fees and transcript costs), judgments, fines and
      amounts paid in settlement actually and reasonably incurred by him in connection
      with such action, suit or proceeding if he acted in good faith and in a manner
      he reasonably believed to be in or not opposed to the best interests of the
      corporation. A person claiming indemnification under this section shall be
      presumed, in respect of any act or omission giving rise to such claim for
      indemnification, to have acted in good faith and in a manner he reasonably
      believed to be in or not opposed to the best interests of the corporation,
      and
      the termination of any action, suit or proceeding by judgment, order, settlement
      or conviction, or upon a plea of nolo contendere or its equivalent, shall not,
      of itself, rebut such presumption. Any indemnification under this section,
      unless ordered by a court, shall be made by the corporation only upon a
      determination that the director or officer has met the applicable standard
      of
      conduct and such determination shall be made by (i) a majority vote of a quorum
      consisting of directors of the corporation who were and are not parties to,
      or
      threatened with, any such action, suit or proceeding, (ii) if such a quorum
      is
      not obtainable or if a majority of a quorum of disinterested directors so
      directs, in a written opinion by independent legal counsel other than an
      attorney, or a firm having associated with it an attorney, who has been retained
      by or who has performed services for or any person to be indemnified, within
      the
      past five years, or (iii) by the shareholders.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Indemnification
      and Advances for Expenses</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      Anything contained in the Regulations or elsewhere to the contrary
      notwith-standing, to the extent that an officer or director of the corporation
      has been successful on the merits or otherwise in defense of any action, suit
      or
      proceeding, he shall be promptly indemnified by the corporation against expenses
      (including, without limitation, attorneys&#8217; fees, filing fees, court reporters&#8217;
fees and transcript costs) actually and reasonably incurred by him in connection
      therewith. Expenses (including, without limitation, attorneys&#8217; fees, filing
      fees, court reporters&#8217; fees and transcript costs) incurred in defending any
      action, suit or proceeding shall be paid by the corporation in advance of the
      final disposition of such action, suit or proceeding to or on behalf of the
      officer or director promptly as such expenses are incurred by him if: (i) in
      respect of any claim, except one in which the only liability asserted against
      a
      director is pursuant to Section&#160;1701.95 of the Ohio Revised Code, the
      corporation receives an undertaking by or on behalf of the director, in which
      he
      agrees to repay all such amounts if it is proved by clear and convincing
      evidence in a court of competent jurisdiction that his action or failure to
      act
      involved an act or omission undertaken with deliberate intent to cause injury
      to
      the corporation or undertaken with reckless disregard for the best interests
      of
      the corporation and agrees to cooperate reasonably with the corporation
      concerning the action, suit or proceeding; or (ii) the corporation receives
      an
      undertaking by or on behalf of the director or officer in which he agrees to
      repay all such amounts if it ultimately is determined that he is not entitled
      to
      be indemnified by the corporation under section&#160;(a) of this
      Article&#160;VIII.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Article
      VIII Not Exclusive</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      The
      indemnification provided by this Article&#160;VIII shall not be exclusive of,
      and shall be in addition to, any other rights to which any person seeking
      indemnification may be entitled under any agreement, vote of shareholders or
      disinterested directors, or otherwise, both as to action in his official
      capacity and as to action in another capacity while holding such office, and
      shall continue as to a person who has ceased to be an officer or director of
      the
      corporation and shall inure to the benefit of the heirs, executors, and
      administrators of such a person.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PN" style="PAGE-BREAK-AFTER: always">
      <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-3</font></div>
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
      </div>
    </div>
    <div id="HDR">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Insurance</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      The
      corporation may purchase and maintain insurance or furnish similar protection,
      including but not limited to trust funds, letters of credit, or self-insurance,
      on behalf of any person who is or was a director, officer, employee or agent
      of
      the corporation, or is or was serving at the request of the corporation as
      a
      director, trustee, officer, employee, member, manager or agent of another
      corporation (domestic or foreign, nonprofit or for profit), limited liability
      company, partnership, joint venture, trust or other enterprise, against any
      liability asserted against him and incurred by him in any such capacity, or
      arising out of his status as such, whether or not the corporation would have
      the
      obligation or the power to indemnify him against such liability under the
      provisions of this Article&#160;VIII.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Division
      (E) of Section&#160;1701.13 of the Ohio Revised Code addresses indemnifi-cation
      by an Ohio corporation and provides as follows: </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(E)(1)
      A
      corporation may indemnify or agree to indemnify any person who was or is a
      party, or is threatened to be made a party, to any threatened, pending, or
      completed action, suit or proceeding, whether civil, criminal, administrative,
      or investigative, other than an action by or in the right of the corporation,
      by
      reason of the fact that he is or was a director, officer, employee, or agent
      of
      the corpora-tion, or is or was serving at the request of the corporation as
      a
      director, trustee, officer, employee, member, manager, or agent of another
      corporation, domestic or foreign, nonprofit or for profit, a limited liability
      company, or a partnership, joint venture, trust, or other enterprise, against
      expenses including attorney&#8217;s fees, judg-ments, fines and amounts paid in
      settlement actually and reasonably incurred by him in connection with such
      action, suit, or proceeding, if he acted in good faith and in a manner he
      reasonably believed to be in or not opposed to the best interests of the
      corporation, and, with respect to any criminal action or proceeding, if he
      had
      no reasonable cause to believe his conduct was unlawful. The termination of
      any
      action, suit, or proceeding by judgment, order, settlement, or conviction,
      or
      upon a plea of nolo contendere or its equivalent, shall not, of itself, create
      a
      presumption that the person did not act in good faith and in a manner he
      reasonably believed to be in or not opposed to the best interests of the
      corporation and, with respect to any criminal action or proceeding, he had
      reasonable cause to believe that his conduct was unlawful.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A
      corporation may indemnify or agree to indemnify any person who was or is a
      party, or is threatened to be made a party, to any threatened, pending, or
      completed action or suit by or in the right of the corporation to procure a
      judgment in its favor, by reason of the fact that he is or was a director,
      officer, employee, or agent of the corporation, or is or was serving at the
      request of the corporation as a director, trustee, officer, employee, member,
      manager, or agent of another corporation, domestic or foreign, nonprofit or
      for
      profit, a limited liability company, or a partnership, joint venture, trust,
      or
      other enterprise, against expenses, including attorney&#8217;s fees, actually and
      reasonably incurred by him in connection with the defense or settlement of
      such
      action or suit, if he acted in good faith and in a manner he reasonably believed
      to be in or not opposed to the best interests of the corporation, except that
      no
      indemnification shall be made in respect of any of the following: </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PN" style="PAGE-BREAK-AFTER: always">
      <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-4</font></div>
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
      </div>
    </div>
    <div id="HDR">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Any
      claim, issue, or matter as to which such person is adjudged to be liable for
      negligence or misconduct in the performance of his duty to the corporation
      unless, and only to the extent that, the court of common pleas or the court
      in
      which such action or suit was brought determines, upon application, that,
      despite the adjudication of liability, but in view of all the circumstances
      of
      the case, such person is fairly and reasonably entitled to indemnity for such
      expenses as the court of common pleas or such other court shall deem proper;
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Any
      action or suit in which the only liability asserted against a director is
      pursuant to section 1701.95 of the Revised Code. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      the
      extent that a director, trustee, officer, employee, member, manager, or agent
      has been successful on the merits or otherwise in defense of any action, suit,
      or proceeding referred to in division (E)(1) or (2) of this section, or in
      defense of any claim, issue, or matter therein, he shall be indemnified against
      expenses, including attorney&#8217;s fees, actually and reasonably incurred by him in
      connection with the action, suit, or proceeding. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(4)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Any
      indemnification under division (E)(1) or (2) of this section, unless ordered
      by
      a court, shall be made by the corporation only as authorized in the specific
      case, upon a determination that indemnification of the director, trustee,
      officer, employee, member, manager, or agent is proper in the circumstances
      because he has met the applicable standard of conduct set forth in division
      (E)(l) or (2) of this section. Such determination shall be made as follows:
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By
      a
      majority vote of a quorum consisting of directors of the indemnifying
      corporation who were not and are not parties to or threatened with the action,
      suit, or proceeding referred to in division (E)(1) or (2) of this section;
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      the
      quorum described in division (E)(4)(a) of this section is not obtainable or
      if a
      majority vote of a quorum of disinterested directors so directs, in a written
      opinion by independent legal counsel other than an attorney, or a firm having
      associated with it an attorney, who has been retained by or who has performed
      services for the corporation or any person to be indemnified within the past
      five years; </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By
      the
      shareholders; </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By
      the
      court of common pleas or the court in which the action, suit, or proceeding
      referred to in division (E)(1) or (2) of this section was brought. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Any
      determination made by the disinterested directors under division (E)(4)(a)
      or by
      independent legal counsel under division (E)(4)(b) of this section shall be
      promptly communicated to the person who threatened or brought the action or
      suit
      by or in the right of the corporation under division (E)(2) of this section,
      and, within ten days after receipt of such notification, such person shall
      have
      the right to petition the court of common pleas or the court in which such
      action or suit was brought to review the reasonableness of such determination.
      </font></div>
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      <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-5</font></div>
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
      </div>
    </div>
    <div id="HDR">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(5)(a)
      Unless at the time of a director&#8217;s act or omission that is the subject of an
      action, suit, or proceeding referred to in division (E)(1) or (2) of this
      section, the articles or the regulations of a corporation state, by specific
      reference to this division, that the provisions of this division do not apply
      to
      the corporation and unless the only liability asserted against a director in
      an
      action, suit, or proceeding referred to in division (E)(1) or (2) of this
      section is pursuant to section 1701.95 of the Revised Code, expenses, including
      attorney&#8217;s fees, incurred by a director in defending the action, suit, or
      proceeding shall be paid by the corporation as they are incurred, in advance
      of
      the final disposition of the action, suit, or proceeding, upon receipt of an
      undertaking by or on behalf of the director in which he agrees to do both of
      the
      following: </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Repay
      such amount if it is proved by clear and convincing evidence in a court of
      competent jurisdiction that his action or failure to act involved an act or
      omission undertaken with deliberate intent to cause injury to the corporation
      or
      undertaken with reckless disregard for the best interests of the corporation;
      </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Reasonably
      cooperate with the corporation concerning the action, suit, or proceeding.
      </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Expenses,
      including attorney&#8217;s fees, incurred by a director, trustee, officer, employee,
      member, manager, or agent in defending any action, suit, or proceeding referred
      to in division (E)(1) or (2) of this section, may be paid by the corporation
      as
      they are incurred, in advance of the final disposition of the action, suit,
      or
      proceeding, as authorized by the directors in the specific case, upon receipt
      of
      an undertaking by or on behalf of the director, trustee, officer, employee,
      member, manager, or agent to repay such amount, if it ultimately is determined
      that he is not entitled to be indemnified by the corporation. </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(6)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      indemnification authorized by this section shall not be exclusive of, and shall
      be in addition to, any other rights granted to those seeking indemnification
      under the articles, the regulations, any agreement, a vote of shareholders
      or
      disinterested directors, or otherwise, both as to action in their official
      capacities and as to action in another capacity while holding their offices
      or
      positions, and shall continue as to a person who has ceased to be a director,
      trustee, officer, employee, member, manager, or agent and shall inure to the
      benefit of the heirs, executors, and administrators of such a person.
</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(7)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A
      corporation may purchase and maintain insurance or furnish similar protection,
      including, but not limited to, trust funds, letters of credit, or
      self-insurance, on behalf of or for any person who is or was a director,
      officer, employee, or agent of the corporation, or is or was serving at the
      request of the corporation as a director, trustee, officer, employee, member,
      manager, or agent of another corporation, domestic or foreign, nonprofit or
      for
      profit, a limited liability company, or a partnership, joint venture, trust,
      or
      other enterprise, against any liability asserted against him and incurred by
      him
      in any such capacity, or arising out of his status as such, whether or not
      the
      corporation would have the power to indemnify him against </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">such
      liability under this section. Insurance may be purchased from or maintained
      with
      a person in which the corporation has a financial interest. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PN" style="PAGE-BREAK-AFTER: always">
      <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-6</font></div>
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
      </div>
    </div>
    <div id="HDR">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(8)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      authority of a corporation to indemnify persons pursuant to division (E)(1)
      or
      (2) of this section does not limit the payment of expenses as they are incurred,
      indemnification, insurance, or other protection that may be provided pursuant
      to
      divisions (E)(5), (6), and (7) of this section. Divisions (E)(1) and (2) of
      this
      section do not create any obligation to repay or return payments made by the
      corporation pursuant to division (E)(5), (6), or (7). </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 36pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(9)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      used
      in division (E) of this section, &#8220;corporation&#8221; includes all constituent entities
      in a consolidation or merger and the new or surviving corporation, so that
      any
      person who is or was a director, officer, employee, trustee, member, manager,
      or
      agent of such a constituent entity or is or was serving at the request of such
      constituent entity as a director, trustee, officer, employee, member, manager,
      or agent of another corporation, domestic or foreign, nonprofit or for profit,
      a
      limited liability company, or a partnership, joint venture, trust, or other
      enterprise, shall stand in the same position under this section with respect
      to
      the new or surviving corporation as he would if he had served the new or
      surviving corporation in the same capacity.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      addition, the Registrant has purchased insurance coverage under policies which
      insure directors and officers against certain liabilities which might be
      incurred by them in such capacity.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
      7. Exemption from Registration Claimed</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      Applicable. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
      8. Exhibits</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">See
      the
      Index to Exhibits attached hereto on page II-10. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
      9. Undertakings</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;</font></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      undersigned Registrant hereby undertakes: </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(l)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                file, during any period in which offers or sales are being made,
                a
                post-effective amendment to this registration statement:
                </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 72pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                include any prospectus required by Section&#160;10(a)(3) of the Securities
                Act of 1933; </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 72pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                reflect in the prospectus any facts or events arising after the effective
                date of the registration statement (or the most recent post-effective
                amend-ment thereof) which, individually or in the aggregate, represent
                a
                funda-mental 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 &#8220;Calculation of Registration Fee&#8221; table in the effective
                registration statement; and </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PN" style="PAGE-BREAK-AFTER: always">
      <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-7</font></div>
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
      </div>
    </div>
    <div id="HDR">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 72pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(iii)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                include any material information with respect to the plan of distribution
                not previously disclosed in the registration statement or any material
                change to such information in the registration statement;
                </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Provided,
      however</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,
      that
      paragraphs A(1)(i) and A(1)(ii) do not apply if the information required to
      be
      included in a post-effective amendment by those para-graphs is contained in
      reports filed with or furnished to the Commission by the Registrant pursuant
      to
      Section&#160;13 or Section&#160;15(d) of the Securities Exchange Act of 1934
      that are incorporated by reference in the registration statement. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">That,
                for the purpose of determining any liability under the Securities
                Act of
                1933, each such post-effective amendment shall be deemed to be a
                new
                registration state-ment relating to the securities offered therein,
                and
                the offering of such securities at that time shall be deemed to be
                the
                initial bona fide offering thereof.
</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">B.</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                undersigned Registrant hereby undertakes that, for purposes of determining
                any liability under the Securities Act of 1933, each filing of the
                Registrant&#8217;s annual report pursuant to Section&#160;13(a) or
                Section&#160;15(d) of the Securities Exchange Act of 1934 that is
                incorporated by reference in the registration statement shall be
                deemed to
                be a new registration statement relating to the securities offered
                therein, and the offering of such securities at that time shall be
                deemed
                to be the initial bona fide offering thereof.
</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">C.</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Insofar
                as indemnification for liabilities arising under the Securities Act
                of
                1933 may be permitted to directors, officers and controlling persons
                of
                the Registrant pursuant to the provisions described in Item&#160;6 of this
                Part&#160;II, or otherwise, the Registrant has been advised that in the
                opinion of the Securities and Exchange Commission such indemnification
                is
                against public policy as expressed in the Act and is, therefore,
                unenforceable. In the event that a claim for indemnification against
                such
                liabilities (other than the payment by the Registrant of expenses
                incurred
                or paid by a director, officer or controlling person of the Registrant
                in
                the successful defense of any action, suit or proceeding) is asserted
                by
                such director, officer or controlling person in connection with the
                securities being registered, the Registrant will, unless in the opinion
                of
                its counsel the matter has been settled by controlling precedent,
                submit
                to a court of appropriate jurisdiction the question whether such
                indemnification by it is against public policy as expressed in the
                Act and
                will be governed by the final adjudication of such issue.
                </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">[Signature
      page to immediately follow.]</font></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-8</font></div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font></div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities Act of 1933, the Registrant certifies
      that
      it has reasonable grounds to believe that it meets all of the requirements
      for
      filing on Form&#160;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 Columbus, State of Ohio, on May 11, 2006.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 216pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">M/I
      HOMES, INC.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 216pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>
      /s/
      Robert H. Schottenstein</u></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 243pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 234pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Robert
      H.
      Schottenstein, Chairman of the Board, </font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 234pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
      Executive Officer and President</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities Act of 1933, this Registration Statement
      has been signed by the following persons in the capacities indicated on May
      11,
      2006.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: medium none;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Signature</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="justify" valign="top" width="6%" style="border-bottom: medium none;">&#160;</td>
            <td align="justify" valign="top" width="37%" style="border-bottom: medium none;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Title</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="bottom" width="37%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/
                Robert H. Schottenstein</font></div>
            </td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="left" valign="top" width="37%">
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          <tr>
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          <tr>
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            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
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          <tr>
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          <tr>
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            <td align="left" valign="bottom" width="37%">&#160;</td>
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          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
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            <td align="justify" valign="top" width="37%">&#160;</td>
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          <tr>
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            <td align="left" valign="top" width="37%">&#160;</td>
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          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
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          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: black thin solid;">
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            <td align="justify" valign="bottom" width="37%">
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          </tr>
          <tr>
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            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
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          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: black thin solid;">
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            <td align="justify" valign="bottom" width="37%">
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          <tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Friedrich
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            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Yvette
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            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="bottom" width="37%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
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          </tr>
          <tr>
            <td align="justify" valign="top" width="37%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Yvette
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            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Thomas
                D. Igoe*</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 161.1pt">&#160;</font></div>
            </td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="bottom" width="37%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Thomas
                D. Igoe</font></div>
            </td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Jeffrey
                H. Miro*</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 161.1pt">&#160;</font></div>
            </td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="bottom" width="37%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
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          </tr>
          <tr>
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            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Norman
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            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="bottom" width="37%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
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          </tr>
          <tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Norman
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            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
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          <tr>
            <td align="justify" valign="top" width="37%">&#160;</td>
            <td align="justify" valign="top" width="6%">&#160;</td>
            <td align="justify" valign="top" width="37%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="37%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*By:</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
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            <td align="justify" valign="top" width="37%">&#160;</td>
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            <td align="justify" valign="top" width="6%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td align="justify" valign="top" width="37%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
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            <td align="justify" valign="top" width="37%">&#160;</td>
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      </table>
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    <div id="PN" style="PAGE-BREAK-AFTER: always">
      <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">II-9</font></div>
      <div style="WIDTH: 100%; TEXT-ALIGN: center">
        <hr style="COLOR: black" noshade size="2">
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    <div id="HDR" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>INDEX
      TO EXHIBITS</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="bottom" width="14%" style="border-bottom: medium none;">
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            </td>
            <td valign="bottom" width="36%" style="border-bottom: medium none;">
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            <td valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -0.9pt" align="center">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -0.9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.1</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amended
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              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">of
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            <td align="left" valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporated
                by reference to Exhibit 3.1 of the Registrant&#8217;s Annual Report on Form 10-K
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -0.9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.2</font></div>
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            </td>
            <td align="left" valign="top" width="36%">
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            <td align="left" valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporated
                by reference to Exhibit 3.1 of the Registrant&#8217;s Quarterly Report on Form
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -0.9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.3</font></div>
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            </td>
            <td align="left" valign="top" width="36%">
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            <td align="left" valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporated
                by reference to Exhibit 3.4 of the Registrant&#8217;s Annual Report on Form 10-K
                for the fiscal year ended December 31, 1998</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -0.9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.4</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
                to Article I(f) of the Registrant&#8217;s Amended and Restated Regulations
                </font></div>
            </td>
            <td align="left" valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporated
                by reference to Exhibit 3.1(b) of the Registrant&#8217;s Quarterly Report on
                Form 10-Q for the quarter ended June 30, 2001</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -0.9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.1</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Opinion
                of Vorys, Sater, Seymour and Pease LLP as to legality</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -0.9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.1</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">M/I
                Homes, Inc. 2006 Director Equity Incentive Plan</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporated
                by reference to Exhibit 10.1 of the Registrant&#8217;s Current Report on Form
                8-K filed on May 2, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.2</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">First
                Amendment to M/I Homes, Inc. 2006 Director Equity Incentive Plan
                </font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporated
                by reference to Exhibit 10.2 of the Registrant&#8217;s Current Report on Form
                8-K filed on May 2, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.1</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
                of Deloitte &amp; Touche LLP</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.2</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
                of Vorys, Sater, Seymour and Pease LLP</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td align="left" valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Filed
                as part of Exhibit 5.1 to this Registration Statement </font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="14%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">24</font></div>
            </td>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Powers
                of Attorney</font></div>
            </td>
            <td valign="top" width="30%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">___________________</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*
      Filed
      herewith.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font size="2">II-10</font></div>
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[{"type": "S-8", "sequence": "1", "filename": "basedoc.htm", "description": "S-8 FILING MAY 2006", "secsgml_size_bytes": 134659}]
{"company-data": {"conformed-name": "M I HOMES INC", "cik": "0000799292", "assigned-sic": "1531", "irs-number": "311210837", "state-of-incorporation": "OH", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-134009", "film-number": "06830146"}, "business-address": {"street1": "3 EASTON OVAL STE 500", "city": "COLUMBUS", "state": "OH", "zip": "43219", "phone": "6144188000"}, "former-company": {"former-conformed-name": "M I SCHOTTENSTEIN HOMES INC", "date-changed": "19931228"}}
S-8 Filing May 2006
As
                filed with the Securities and Exchange Commission on May 11,
                2006
Registration
                No. 333-________________
UNITED
                STATES
SECURITIES
                AND EXCHANGE COMMISSION
Washington,
                D.C. 20549
__________________________________________
FORM
                S-8
REGISTRATION
                STATEMENT UNDER THE SECURITIES ACT OF 1933
__________________________________________
M/I
                HOMES, INC.
(Exact
                name of registrant as specified in its charter)
Ohio
31-1210837
(State
                or other jurisdiction of
incorporation
                or organization)
(I.R.S.
                Employer
Identification
                No.)
3
                Easton Oval, Suite 500, Columbus, Ohio
43219
(Address
                of Principal Executive Offices)
(Zip
                Code)
M/I
                Homes, Inc.
2006
                Director Equity Incentive Plan
(Full
                title of the plan)
Copy
              to:
J.
                Thomas Mason, Esq.
Adam
              K. Brandt, Esq.
M/I
                Homes, Inc.
Vorys,
              Sater, Seymour and Pease LLP
3
                Easton Oval, Suite 500
52
              East Gay Street
Columbus,
                Ohio 43219
P.O.
              Box 1008
(Name
                and address of agent for service)
Columbus,
              Ohio 43216-1008
(614)
                418-8000
(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 (2)
Proposed
maximum
aggregate
offering
price
                (2)
Amount
                of
registration
fee
Common
                Shares, $.01 par value
200,000
$41.55
$8,310,000
$889.17
(1)
In
                addition, pursuant to Rule 416(a) under the Securities Act of 1933,
                as
                amended, this Registration Statement also covers an indeterminate
                number
                of additional common shares that may become issuable pursuant to
                the
                anti-dilution provisions of the M/I Homes, Inc. 2006 Director Equity
                Incentive Plan.
(2)
Estimated
                solely for the purpose of calculating the aggregate offering price
                and the
                registration fee pursuant to Rules 457(c) and 457(h) promulgated
                under the
                Securities Act of 1933, as amended, and computed on the basis of
                $41.55
                per share, which is the average of the high and low sales prices
                of the
                common shares as reported on the New York Stock Exchange on May 9,
                2006.
Index
      to
      Exhibits on page II-10
PART
      II
INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
Item
      3. Incorporation of Documents by Reference
.
M/I
      Homes, Inc. (the "Registrant") hereby incorporates into this Registration
      Statement on Form S-8 (the "Registration Statement") the following documents
      filed by the Registrant with the Securities and Exchange Commission (the
"Commission"):
•
The
                Registrant's Annual Report on Form 10-K for the fiscal year ended
                December 31, 2005 filed by the Registrant with the Commission on
                March 1, 2006.
•
The
                Registrant's Quarterly Report on Form 10-Q for the quarter ended March 31,
                2006 filed by the Registrant with the Commission on May 5,
                2006.
•
The
                Registrant's Current Reports on Form 8-K filed by the Registrant with the
                Commission on February 17, 2006, April 28, 2006 and May 2,
                2006.
•
The
                description of the Registrant's common shares, $.01 par value per share,
                contained in the Registrant's Registration Statement on Form S-3
                (Registration No. 333-85662) filed by the Registrant with the Commission
                on April 5, 2002, or contained in any subsequent amendment or report
                filed
                for the purpose of updating such description.
Any
      definitive proxy statement or information statement filed by the Registrant
      pursuant to Section 14 of the Securities Exchange Act of 1934, as amended
      (the "Exchange Act"), and all documents which may be filed by the Registrant
      with the Commission pursuant to Section 13, 14 or 15(d) of the Exchange Act
      subsequent to the date hereof and prior to the completion of the offering
      contemplated by the M/I Homes, Inc. 2006 Director Equity Incentive Plan, shall
      also be deemed to be incorporated herein by reference and to be made a part
      hereof from the date of filing of such documents. Information furnished by
      the
      Registrant under any Current Report on Form 8-K is not incorporated by reference
      into this Registration Statement.
Any
      statement contained herein or 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
      earlier statement. Any statement so modified or superseded shall not be deemed,
      except as so modified or superseded, to constitute a part of this Registration
      Statement.
Item
      4. Description of Securities
.
Not
      Applicable.
II-1
Item
        5. Interests of Named Experts and Counsel
.
Not
      Applicable.
Item
      6. Indemnification of Directors and Officers
.
Article
      EIGHTH of the Registrant's Amended and Restated Articles of Incorporation
      provides that:
The
      provisions of Section 1701.13(E)(5)(a) of the Ohio Revised Code or any statute
      of like tenor or effect which is hereafter enacted shall not apply to the
      corporation. The corporation shall, to the fullest extent not prohibited by
      any
      provision of applicable law other than Section 1701.13 (E)(5)(a) of the
      Ohio Revised Code or any statute of like tenor or effect which is hereafter
      enacted, indemnify each director and officer against any and all costs and
      expenses (including attorney fees, judgments, fines, penalties, amounts paid
      in
      settlement, and other disbursements) actually and reasonably incurred or imposed
      upon such person in connection with any action, suit, investigation or
      proceeding (or any claim or matter therein), whether civil, criminal,
      administrative or otherwise in nature, including any settlements thereof or
      any
      appeals therein, with respect to which such person is named or otherwise becomes
      or is threatened to be made a party by reason of being or at any time having
      been a director or officer of the corporation, or by any reason of being or
      at
      any time having been, while such a director or officer, an employee or other
      agent of the corporation or, at the direction or request of the corporation,
      a
      director, trustee, officer, administrator, manager, employee, adviser or other
      agent of or fiduciary for any other corporation, partnership, trust, venture
      or
      other entity or enterprise including any employee benefit plan.
The
      corporation shall indemnify any other person to the extent such person shall
      be
      entitled to indemnification under Ohio law by reason of being successful on
      the
      merits or otherwise in defense of an action to which such person is named a
      party by reason of being an employee or other agent of the corporation, and
      the
      corporation may further indemnify any such person if it is determined on a
      case
      by case basis by the Board of Directors that indemnification is proper in the
      specific case.
Notwithstanding
      anything to the contrary in these Articles of Incorporation, no person shall
      be
      indemnified to the extent, if any, it is determined by the Board of Directors
      or
      by written opinion of legal counsel designated by the Board of Directors for
      such purpose that indemnification is contrary to applicable law.
Article
      VIII of the Registrant's Amended and Restated Regulations further
      provides:
(a)
Mandatory
      Indemnification
.
      The
      corporation shall indemnify any officer or director of the corporation 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 (including, without limitation, any action threatened or
      instituted by or in the right of the corporation), by reason of the fact that
      he
      is or was a director, officer, employee or agent of the corporation, or is
      or
      was serving at the request of the corporation as a director, trustee, officer,
      employee, member, manager or agent of another corporation (domestic or foreign,
      nonprofit or for profit), limited liability company, partnership, joint venture,
      trust
II-2
or
      other
      enterprise, against expenses (including, without limitation, attorneys' fees,
      filing fees, court reporters' fees and transcript costs), judgments, fines and
      amounts paid in settlement actually and reasonably incurred by him in connection
      with such action, suit or proceeding if he acted in good faith and in a manner
      he reasonably believed to be in or not opposed to the best interests of the
      corporation. A person claiming indemnification under this section shall be
      presumed, in respect of any act or omission giving rise to such claim for
      indemnification, to have acted in good faith and in a manner he reasonably
      believed to be in or not opposed to the best interests of the corporation,
      and
      the termination of any action, suit or proceeding by judgment, order, settlement
      or conviction, or upon a plea of nolo contendere or its equivalent, shall not,
      of itself, rebut such presumption. Any indemnification under this section,
      unless ordered by a court, shall be made by the corporation only upon a
      determination that the director or officer has met the applicable standard
      of
      conduct and such determination shall be made by (i) a majority vote of a quorum
      consisting of directors of the corporation who were and are not parties to,
      or
      threatened with, any such action, suit or proceeding, (ii) if such a quorum
      is
      not obtainable or if a majority of a quorum of disinterested directors so
      directs, in a written opinion by independent legal counsel other than an
      attorney, or a firm having associated with it an attorney, who has been retained
      by or who has performed services for or any person to be indemnified, within
      the
      past five years, or (iii) by the shareholders.
(b)
Indemnification
      and Advances for Expenses
.
      Anything contained in the Regulations or elsewhere to the contrary
      notwith-standing, to the extent that an officer or director of the corporation
      has been successful on the merits or otherwise in defense of any action, suit
      or
      proceeding, he shall be promptly indemnified by the corporation against expenses
      (including, without limitation, attorneys' fees, filing fees, court reporters'
fees and transcript costs) actually and reasonably incurred by him in connection
      therewith. Expenses (including, without limitation, attorneys' fees, filing
      fees, court reporters' fees and transcript costs) incurred in defending any
      action, suit or proceeding shall be paid by the corporation in advance of the
      final disposition of such action, suit or proceeding to or on behalf of the
      officer or director promptly as such expenses are incurred by him if: (i) in
      respect of any claim, except one in which the only liability asserted against
      a
      director is pursuant to Section 1701.95 of the Ohio Revised Code, the
      corporation receives an undertaking by or on behalf of the director, in which
      he
      agrees to repay all such amounts if it is proved by clear and convincing
      evidence in a court of competent jurisdiction that his action or failure to
      act
      involved an act or omission undertaken with deliberate intent to cause injury
      to
      the corporation or undertaken with reckless disregard for the best interests
      of
      the corporation and agrees to cooperate reasonably with the corporation
      concerning the action, suit or proceeding; or (ii) the corporation receives
      an
      undertaking by or on behalf of the director or officer in which he agrees to
      repay all such amounts if it ultimately is determined that he is not entitled
      to
      be indemnified by the corporation under section (a) of this
      Article VIII.
(c)
Article
      VIII Not Exclusive
.
      The
      indemnification provided by this Article VIII shall not be exclusive of,
      and shall be in addition to, any other rights to which any person seeking
      indemnification may be entitled under any agreement, vote of shareholders or
      disinterested directors, or otherwise, both as to action in his official
      capacity and as to action in another capacity while holding such office, and
      shall continue as to a person who has ceased to be an officer or director of
      the
      corporation and shall inure to the benefit of the heirs, executors, and
      administrators of such a person.
II-3
(d)
Insurance
.
      The
      corporation may purchase and maintain insurance or furnish similar protection,
      including but not limited to trust funds, letters of credit, or self-insurance,
      on behalf of any person who is or was a director, officer, employee or agent
      of
      the corporation, or is or was serving at the request of the corporation as
      a
      director, trustee, officer, employee, member, manager or agent of another
      corporation (domestic or foreign, nonprofit or for profit), limited liability
      company, partnership, joint venture, trust or other enterprise, against any
      liability asserted against him and incurred by him in any such capacity, or
      arising out of his status as such, whether or not the corporation would have
      the
      obligation or the power to indemnify him against such liability under the
      provisions of this Article VIII.
Division
      (E) of Section 1701.13 of the Ohio Revised Code addresses indemnifi-cation
      by an Ohio corporation and provides as follows:
(E)(1)
      A
      corporation may indemnify or agree to indemnify any person who was or is a
      party, or is threatened to be made a party, to any threatened, pending, or
      completed action, suit or proceeding, whether civil, criminal, administrative,
      or investigative, other than an action by or in the right of the corporation,
      by
      reason of the fact that he is or was a director, officer, employee, or agent
      of
      the corpora-tion, or is or was serving at the request of the corporation as
      a
      director, trustee, officer, employee, member, manager, or agent of another
      corporation, domestic or foreign, nonprofit or for profit, a limited liability
      company, or a partnership, joint venture, trust, or other enterprise, against
      expenses including attorney's fees, judg-ments, fines and amounts paid in
      settlement actually and reasonably incurred by him in connection with such
      action, suit, or proceeding, if he acted in good faith and in a manner he
      reasonably believed to be in or not opposed to the best interests of the
      corporation, and, with respect to any criminal action or proceeding, if he
      had
      no reasonable cause to believe his conduct was unlawful. The termination of
      any
      action, suit, or proceeding by judgment, order, settlement, or conviction,
      or
      upon a plea of nolo contendere or its equivalent, shall not, of itself, create
      a
      presumption that the person did not act in good faith and in a manner he
      reasonably believed to be in or not opposed to the best interests of the
      corporation and, with respect to any criminal action or proceeding, he had
      reasonable cause to believe that his conduct was unlawful.
(2)
A
      corporation may indemnify or agree to indemnify any person who was or is a
      party, or is threatened to be made a party, to any threatened, pending, or
      completed action or suit by or in the right of the corporation to procure a
      judgment in its favor, by reason of the fact that he is or was a director,
      officer, employee, or agent of the corporation, or is or was serving at the
      request of the corporation as a director, trustee, officer, employee, member,
      manager, or agent of another corporation, domestic or foreign, nonprofit or
      for
      profit, a limited liability company, or a partnership, joint venture, trust,
      or
      other enterprise, against expenses, including attorney's fees, actually and
      reasonably incurred by him in connection with the defense or settlement of
      such
      action or suit, if he acted in good faith and in a manner he reasonably believed
      to be in or not opposed to the best interests of the corporation, except that
      no
      indemnification shall be made in respect of any of the following:
II-4
(a)
Any
      claim, issue, or matter as to which such person is adjudged to be liable for
      negligence or misconduct in the performance of his duty to the corporation
      unless, and only to the extent that, the court of common pleas or the court
      in
      which such action or suit was brought determines, upon application, that,
      despite the adjudication of liability, but in view of all the circumstances
      of
      the case, such person is fairly and reasonably entitled to indemnity for such
      expenses as the court of common pleas or such other court shall deem proper;
(b)
Any
      action or suit in which the only liability asserted against a director is
      pursuant to section 1701.95 of the Revised Code.
(3)
To
      the
      extent that a director, trustee, officer, employee, member, manager, or agent
      has been successful on the merits or otherwise in defense of any action, suit,
      or proceeding referred to in division (E)(1) or (2) of this section, or in
      defense of any claim, issue, or matter therein, he shall be indemnified against
      expenses, including attorney's fees, actually and reasonably incurred by him in
      connection with the action, suit, or proceeding.
(4)
Any
      indemnification under division (E)(1) or (2) of this section, unless ordered
      by
      a court, shall be made by the corporation only as authorized in the specific
      case, upon a determination that indemnification of the director, trustee,
      officer, employee, member, manager, or agent is proper in the circumstances
      because he has met the applicable standard of conduct set forth in division
      (E)(l) or (2) of this section. Such determination shall be made as follows:
(a)
By
      a
      majority vote of a quorum consisting of directors of the indemnifying
      corporation who were not and are not parties to or threatened with the action,
      suit, or proceeding referred to in division (E)(1) or (2) of this section;
(b)
If
      the
      quorum described in division (E)(4)(a) of this section is not obtainable or
      if a
      majority vote of a quorum of disinterested directors so directs, in a written
      opinion by independent legal counsel other than an attorney, or a firm having
      associated with it an attorney, who has been retained by or who has performed
      services for the corporation or any person to be indemnified within the past
      five years;
(c)
By
      the
      shareholders;
(d)
By
      the
      court of common pleas or the court in which the action, suit, or proceeding
      referred to in division (E)(1) or (2) of this section was brought.
Any
      determination made by the disinterested directors under division (E)(4)(a)
      or by
      independent legal counsel under division (E)(4)(b) of this section shall be
      promptly communicated to the person who threatened or brought the action or
      suit
      by or in the right of the corporation under division (E)(2) of this section,
      and, within ten days after receipt of such notification, such person shall
      have
      the right to petition the court of common pleas or the court in which such
      action or suit was brought to review the reasonableness of such determination.
II-5
(5)(a)
      Unless at the time of a director's act or omission that is the subject of an
      action, suit, or proceeding referred to in division (E)(1) or (2) of this
      section, the articles or the regulations of a corporation state, by specific
      reference to this division, that the provisions of this division do not apply
      to
      the corporation and unless the only liability asserted against a director in
      an
      action, suit, or proceeding referred to in division (E)(1) or (2) of this
      section is pursuant to section 1701.95 of the Revised Code, expenses, including
      attorney's fees, incurred by a director in defending the action, suit, or
      proceeding shall be paid by the corporation as they are incurred, in advance
      of
      the final disposition of the action, suit, or proceeding, upon receipt of an
      undertaking by or on behalf of the director in which he agrees to do both of
      the
      following:
(i)
Repay
      such amount if it is proved by clear and convincing evidence in a court of
      competent jurisdiction that his action or failure to act involved an act or
      omission undertaken with deliberate intent to cause injury to the corporation
      or
      undertaken with reckless disregard for the best interests of the corporation;
(ii)
Reasonably
      cooperate with the corporation concerning the action, suit, or proceeding.
(b)
Expenses,
      including attorney's fees, incurred by a director, trustee, officer, employee,
      member, manager, or agent in defending any action, suit, or proceeding referred
      to in division (E)(1) or (2) of this section, may be paid by the corporation
      as
      they are incurred, in advance of the final disposition of the action, suit,
      or
      proceeding, as authorized by the directors in the specific case, upon receipt
      of
      an undertaking by or on behalf of the director, trustee, officer, employee,
      member, manager, or agent to repay such amount, if it ultimately is determined
      that he is not entitled to be indemnified by the corporation.
(6)
The
      indemnification authorized by this section shall not be exclusive of, and shall
      be in addition to, any other rights granted to those seeking indemnification
      under the articles, the regulations, any agreement, a vote of shareholders
      or
      disinterested directors, or otherwise, both as to action in their official
      capacities and as to action in another capacity while holding their offices
      or
      positions, and shall continue as to a person who has ceased to be a director,
      trustee, officer, employee, member, manager, or agent and shall inure to the
      benefit of the heirs, executors, and administrators of such a person.
(7)
A
      corporation may purchase and maintain insurance or furnish similar protection,
      including, but not limited to, trust funds, letters of credit, or
      self-insurance, on behalf of or for any person who is or was a director,
      officer, employee, or agent of the corporation, or is or was serving at the
      request of the corporation as a director, trustee, officer, employee, member,
      manager, or agent of another corporation, domestic or foreign, nonprofit or
      for
      profit, a limited liability company, or a partnership, joint venture, trust,
      or
      other enterprise, against any liability asserted against him and incurred by
      him
      in any such capacity, or arising out of his status as such, whether or not
      the
      corporation would have the power to indemnify him against
such
      liability under this section. Insurance may be purchased from or maintained
      with
      a person in which the corporation has a financial interest.
II-6
(8)
The
      authority of a corporation to indemnify persons pursuant to division (E)(1)
      or
      (2) of this section does not limit the payment of expenses as they are incurred,
      indemnification, insurance, or other protection that may be provided pursuant
      to
      divisions (E)(5), (6), and (7) of this section. Divisions (E)(1) and (2) of
      this
      section do not create any obligation to repay or return payments made by the
      corporation pursuant to division (E)(5), (6), or (7).
(9)
As
      used
      in division (E) of this section, "corporation" includes all constituent entities
      in a consolidation or merger and the new or surviving corporation, so that
      any
      person who is or was a director, officer, employee, trustee, member, manager,
      or
      agent of such a constituent entity or is or was serving at the request of such
      constituent entity as a director, trustee, officer, employee, member, manager,
      or agent of another corporation, domestic or foreign, nonprofit or for profit,
      a
      limited liability company, or a partnership, joint venture, trust, or other
      enterprise, shall stand in the same position under this section with respect
      to
      the new or surviving corporation as he would if he had served the new or
      surviving corporation in the same capacity.
In
      addition, the Registrant has purchased insurance coverage under policies which
      insure directors and officers against certain liabilities which might be
      incurred by them in such capacity.
Item
      7. Exemption from Registration Claimed
.
Not
      Applicable.
Item
      8. Exhibits
.
See
      the
      Index to Exhibits attached hereto on page II-10.
Item
      9. Undertakings
.
A.
The
      undersigned Registrant hereby undertakes:
(l)
To
                file, during any period in which offers or sales are being made,
                a
                post-effective amendment to this registration statement:
(i)
To
                include any prospectus required by Section 10(a)(3) of the Securities
                Act of 1933;
(ii)
To
                reflect in the prospectus any facts or events arising after the effective
                date of the registration statement (or the most recent post-effective
                amend-ment thereof) which, individually or in the aggregate, represent
                a
                funda-mental 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; and
II-7
(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) do not apply if the information required to
      be
      included in a post-effective amendment by those para-graphs is contained in
      reports filed with or furnished to the Commission by the Registrant pursuant
      to
      Section 13 or Section 15(d) of the Securities Exchange Act of 1934
      that are incorporated by reference in the registration statement.
(2)
That,
                for the purpose of determining any liability under the Securities
                Act of
                1933, each such post-effective amendment shall be deemed to be a
                new
                registration state-ment 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 of 1933, each filing of the
                Registrant's annual report pursuant to Section 13(a) or
                Section 15(d) of the Securities Exchange Act of 1934 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.
C.
Insofar
                as indemnification for liabilities arising under the Securities Act
                of
                1933 may be permitted to directors, officers and controlling persons
                of
                the Registrant pursuant to the provisions described in Item 6 of this
                Part II, or otherwise, the Registrant has been advised that in the
                opinion of the Securities and Exchange Commission such indemnification
                is
                against public policy as expressed in the Act and is, therefore,
                unenforceable. In the event that a claim for indemnification against
                such
                liabilities (other than the payment by the Registrant of expenses
                incurred
                or paid by a director, officer or controlling person of the Registrant
                in
                the successful defense of any action, suit or proceeding) is asserted
                by
                such director, officer or controlling person in connection with the
                securities being registered, the Registrant will, unless in the opinion
                of
                its counsel the matter has been settled by controlling precedent,
                submit
                to a court of appropriate jurisdiction the question whether such
                indemnification by it is against public policy as expressed in the
                Act and
                will be governed by the final adjudication of such issue.
[Signature
      page to immediately follow.]
II-8
SIGNATURES
Pursuant
      to the requirements of the Securities Act of 1933, the Registrant certifies
      that
      it has reasonable grounds to believe that it meets all of the requirements
      for
      filing on Form S-8 and has duly caused this Registration Statement to be
      signed on its behalf by the undersigned, thereunto duly authorized, in the
      City
      of Columbus, State of Ohio, on May 11, 2006.
M/I
      HOMES, INC.
By:
/s/
      Robert H. Schottenstein
Robert
      H.
      Schottenstein, Chairman of the Board,
Chief
      Executive Officer and President
Pursuant
      to the requirements of the Securities Act of 1933, this Registration Statement
      has been signed by the following persons in the capacities indicated on May
      11,
      2006.
Signature
Title
/s/
                Robert H. Schottenstein
Chairman
                of the Board, Chief Executive Officer,
Robert
              H. Schottenstein
President
              and Director (Principal Executive Officer)
Steven
                Schottenstein*
Vice
                Chairman, Chief Operating Officer and Director
Steven
              Schottenstein
/s/
                Phillip G. Creek
Senior
                Vice President, Chief Financial Officer
Phillip
              G. Creek
and
              Director (Principal Financial Officer)
/s/
                Ann Marie W. Hunker
Corporate
                Controller (Principal Accounting Officer)
Ann
              Marie W. Hunker
Joseph
                A. Alutto*
Director
Joseph
                A. Alutto
Friedrich
                K. M. Bohm*
Director
Friedrich
                K. M. Bohm
Yvette
                McGee Brown*
Director
Yvette
                McGee Brown
Thomas
                D. Igoe*
Director
Thomas
                D. Igoe
Jeffrey
                H. Miro*
Director
Jeffrey
              H. Miro
Norman
                L. Traeger*
Director
Norman
                L. Traeger
*By:
/s/ Phillip G. Creek
Phillip
              G. Creek
Attorney-in-Fact
II-9
INDEX
      TO EXHIBITS
Exhibit
                No.
Description
Location
4.1
Amended
                and Restated Articles of Incorporation
of
                the Registrant
Incorporated
                by reference to Exhibit 3.1 of the Registrant's Annual Report on Form 10-K
                for the fiscal year ended December 31, 1993
4.2
Amendment
                to Article First of the Registrant's Amended and Restated Articles of
                Incorporation
Incorporated
                by reference to Exhibit 3.1 of the Registrant's Quarterly Report on Form
                10-Q for the quarter ended March 31, 2006
4.3
Amended
                and Restated Regulations of the Registrant
Incorporated
                by reference to Exhibit 3.4 of the Registrant's Annual Report on Form 10-K
                for the fiscal year ended December 31, 1998
4.4
Amendment
                to Article I(f) of the Registrant's Amended and Restated Regulations
Incorporated
                by reference to Exhibit 3.1(b) of the Registrant's Quarterly Report on
                Form 10-Q for the quarter ended June 30, 2001
5.1
Opinion
                of Vorys, Sater, Seymour and Pease LLP as to legality
*
10.1
M/I
                Homes, Inc. 2006 Director Equity Incentive Plan
Incorporated
                by reference to Exhibit 10.1 of the Registrant's Current Report on Form
                8-K filed on May 2, 2006
10.2
First
                Amendment to M/I Homes, Inc. 2006 Director Equity Incentive Plan
Incorporated
                by reference to Exhibit 10.2 of the Registrant's Current Report on Form
                8-K filed on May 2, 2006
23.1
Consent
                of Deloitte & Touche LLP
*
23.2
Consent
                of Vorys, Sater, Seymour and Pease LLP
Filed
                as part of Exhibit 5.1 to this Registration Statement
24
Powers
                of Attorney
*
___________________
*
      Filed
      herewith.
II-10