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    <TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the Securities and Exchange Commission on July 20, 2007</font></td></tr>
<tr><td align=right><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No. 333-</font></td></tr>
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      <p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>UNITED STATES</b><BR>
                                                 <b> SECURITIES AND EXCHANGE COMMISSION</b></FONT><BR>
                                                         <FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>Washington, DC 20549</b></FONT></p>
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<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b> FORM S-8</b><br><b>REGISTRATION STATEMENT</b><br>
<i><b>UNDER</b></i><br><i><b>THE SECURITIES ACT OF 1933</b></i></FONT></p>

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<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>Palomar Medical Technologies, Inc.</b></FONT><br>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2><i>(Exact Name of Registrant as Specified in Its Charter)</i></font></p>
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     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>Delaware</b><br><i>(State or other jurisdiction of incorporation or organization)</i> </FONT></TD>
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>04-3128178</b><br><i>(I.R.S. employer identification no.)</i></FONT></TD></TR>
<tr><td>&nbsp;</td><td>&nbsp;</td>
<td>&nbsp;</td><td>&nbsp;</td></tr>
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     <TD align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>82 Cambridge Street, Burlington, MA</b> <br><i>(Address of principal executive offices)</i> </FONT></TD>
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">01803<br><i>(Zip code)</i></FONT></TD></TR>
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<p align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>Palomar Medical Technologies, Inc. 2007 Stock Incentive Plan</b>
<br><i>(Full title of the plans)</i></font></p>
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<p align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Paul S. Weiner<br> Chief Financial Officer<br>
Palomar Medical Technologies, Inc.<br>82 Cambridge Street<br>Burlington, Massachusetts 01803
 <br><i>(Name and address of agent for service)</i>
<br>(781) 993-2300<br><i>(Telephone number, including area code, of agent for service)</i></font></p>

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<p align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>  <b>CALCULATION OF REGISTRATION FEE</b></font></p>
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     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of<BR>
each class of securities to be<BR>
registered</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount<BR>
to be<BR>
registered</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum<BR>
offering price<BR>
per unit</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum<BR>
aggregate<BR>
offering price</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>
registration<BR>
fee</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>


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     <TD WIDTH="35%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>common stock, $0.01 par value (1)</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="13%" ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1,000,000 (2)</FONT></TD>
        <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="16%" ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$ 37.195  (3)</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="13%" ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$ 37,195,000</FONT></TD>
        <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="13%" ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$ 1,141.89</FONT></TD>
        <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
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     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Total</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="RIGHT">&nbsp;</td><TD ALIGN="RIGHT">&nbsp;</td><TD ALIGN=RIGHT>&nbsp;</td><TD ALIGN=RIGHT>&nbsp;</td>
     <TD ALIGN="RIGHT">&nbsp;</td><TD ALIGN=RIGHT>&nbsp;</td>

<TD ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> $ 1,141.89</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
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     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=Black SIZE=1></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=Black SIZE=1></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=Black SIZE=1></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=Black SIZE=1></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=Black SIZE=1></TD></TR>
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<tr valign=top><td width=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)   Each share of common stock includes one &#147;right&#148; to purchase shares of our Series A Participating Cumulative Preferred Stock pursuant to our Rights
      Agreement dated April 20, 1999.</font></td></tr>
<tr valign=top><td width=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)   Represents shares of common stock available for issuance pursuant to the terms of the Palomar Medical Technologies, Inc. 2007 Stock Incentive Plan.</font></td></tr>
<tr valign=top><td width=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)        Calculated pursuant to Rules 457(c) and (h)(1) under the Securities Act of 1933 based on the average of the high and low sale prices of the
      common stock as reported on the NASDAQ Global Select Market on July 18, 2007.</font></td></tr>


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

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

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

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which we filed with the Securities and Exchange Commission, are incorporated by reference in this
registration statement: </FONT></P>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our
annual report on Form 10-K for the fiscal year ended December 31, 2006; </FONT></P></TD>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our
quarterly report on Form 10-Q for the quarter ended March 31, 2007; </FONT></P></TD>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our
current report on Form 8-K filed on April 2, 2007; and </FONT></P></TD>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
description of our common stock contained in our registration statement on Form 8-A filed
with the Securities and                   Exchange Commission under Section 12 of the
Securities Exchange Act of 1934 on June 16, 1992, including any
                  amendment or report filed for the purpose of updating such description. </FONT></P></TD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents we subsequently file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing
of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be a part hereof from the
dates of filing of those documents.</font></p>



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

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable. </FONT></P>




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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>Item 5.       Interest of Named Experts and Counsel</b></FONT></P>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The validity of the securities we are registering is being passed upon by our general counsel, Patricia A. Davis.</font></p>






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

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 145 of the Delaware General Corporation Law, as amended, provides that we may 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
or investigative (other than an action by or in the right of the corporation) by reason of the fact that he is or was our director,
officer, employee or agent or is or was serving at our request as a director, officer, employee, agent of another corporation,
partnership, joint venture, trust or other enterprise, against expenses (including attorneys&#146; fees), judgments, fines and amounts
paid in settlement actually and reasonably incurred by 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, had no reasonable cause to believe his conduct was unlawful.  Article IX of our bylaws provides
that we will provide this level of indemnification to our directors, executive officers and advisory council members to the full
extent legally permissible, as well as others serving in similar positions in other enterprises at our request.</font></p>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
145 further provides that we similarly may indemnify any such person serving in any such
capacity 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 our favor, against expenses actually and reasonably incurred 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 and except that no indemnification shall be made in respect of any claim,
issue or matter as to which such person shall have been adjudged to be liable to the
corporation unless and only to the extent that the Delaware Court of Chancery or such
other court in which such action or suit was brought shall determine upon application
that, despite the adjudication of liability but in view of all the circumstances of the
case, such person is fairly and reasonably entitled to indemnity for such expenses which
the Court of Chancery or such other court shall deem proper.  Article IX of our bylaws
provides that we will provide this level of indemnification to our directors, executive
officers and advisory council members to the full extent legally permissible, as well as
others serving in similar positions in other enterprises at our request. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
bylaws also provide that our board of directors may authorize similar indemnification to
our other employees and agents.  In addition, our board of directors may authorize the
purchase and maintenance of insurance for our directors, officers, employees, advisory
council members and agents, as well as others serving in similar positions in other
enterprises at our request, against any liability asserted against such persons as a
result of these positions, whether or not we would have the power to indemnify them for
such liability. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
102(b)(7) of the Delaware General Corporation Law gives us the power to adopt a charter
provision eliminating or limiting the personal liability of our directors to us or our
stockholders for breach of fiduciary duty as directors, provided that such provision may
not eliminate or limit the liability of directors for (i) any breach of the director&#146;s
duty of loyalty to us or our stockholders, (ii) any acts or omissions not in good faith
or which involve intentional misconduct or a knowing violation of law, (iii) any payment
of a dividend or approval of a stock purchase that is illegal under Section 174 of the
Delaware Corporation Law or (iv) any transaction from which the director derived an
improper personal benefit.  Our certificate of incorporation eliminates the personal
liability of our directors to us or our stockholders for monetary damages for breach of
fiduciary duty to the full extent permitted by Delaware law. </FONT></P>






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

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable. </FONT></P>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>Item 8.       Exhibits</b></FONT></P>
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     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Exhibit No.</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>

<TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.1&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Second Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to our Registration Statement on
                                Form S-3, Registration No. 333-70391).
</FONT></TD></TR>
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     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.2 &nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Certificate of Designation, Preferences and Rights of the Series A Participating Cumulative Preferred Stock
                                (incorporated by reference to Exhibit 4.2 to our Quarterly Report on Form 10-Q for the period ended March 31, 1999).
       </FONT></TD></TR>
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     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 4.3&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Certificate of Amendment of Certificate of Incorporation (incorporated by reference to Exhibit 3.4 of our Annual Report
                                on Form 10-K for the year ended December 31, 2003).</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 4.4&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amended and Restated Bylaws (incorporated by reference to Exhibit 3(II) to our Quarterly Report on Form 10-Q for the
                                period ended June 30, 2000.</FONT></TD></TR>
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     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">  4.5&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Specimen certificate for common stock (incorporated by reference to Exhibit 4.1 to our Quarterly Report on Form 10-Q for
                                the period ended March 31, 1999).</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.6&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Rights Agreement with American Stock Transfer and Trust Company dated April 20, 1999 (incorporated by reference to
                                Exhibit 4.1 to our Current Report on Form 8-K filed on April 21, 1999).
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 4.7 &nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Form of Rights Certificate (incorporated by reference to Exhibit 4.3 to our Current Report on Form 8-K filed on April
                                21, 1999).</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 5.1&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Opinion of General Counsel of the Registrant.</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">  23.1&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Consent of Ernst &amp; Young LLP, independent auditors.</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">23.2 &nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> Consent of General Counsel of the Registrant (included in Exhibit 5.1).</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 24.1&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Power of Attorney (included on the signature page of this registration statement).</FONT></TD></TR>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>Item 9.       Undertakings
</b></FONT></P>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The undersigned
registrant hereby undertakes:</FONT></P></TD>
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<BR>





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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a) </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> (1) To file, during any period in which offers or
sales are being made, a post-effective amendment to this registration statement:  </FONT></P></TD>
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<TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (i) </FONT></TD>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=91%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> To
include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;  </FONT></P></TD>
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<TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (ii) </FONT></TD>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=91%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> To
reflect in the prospectus any facts or events arising after the effective date of the
registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or
decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of
the estimated maximum offering range may be reflected in the form of prospectus filed
with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20% change in the maximum aggregate offering price set
forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration
statement; and  </FONT></P></TD>
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<TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii) </FONT></TD>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=91%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> To
include any material information with respect to the plan of distribution not previously
disclosed in the registration statement or any material change to such information in the
registration statement; provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do
not apply if the information required to be included in a post-effective amendment by
those paragraphs 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 this registration statement. </FONT></P></TD>
</TR>
</TABLE>
<BR>




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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> That,
for the purpose of determining any liability under the Securities Act of 1933, each such
post-effective amendment shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.  </FONT></P></TD>
</TR>
</TABLE>
<BR>


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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> To
remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.  </FONT></P></TD>
</TR>
</TABLE>
<BR>


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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4) </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> That,
for the purpose of determining liability of the registrant under the Securities Act of
1933 to any purchaser in the initial distribution of the securities, the undersigned
registrant undertakes that in a primary offering of securities of the undersigned
registrant pursuant to this registration statement, regardless of the underwriting method
used to sell the securities to the purchaser, if the securities are offered or sold to
such purchaser by means of any of the following communications, the undersigned
registrant will be a seller to the purchaser and will be considered to offer or sell such
securities to such purchaser:  </FONT></P></TD>
</TR>
</TABLE>
<BR>


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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (i) </FONT></TD>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=91%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> Any
preliminary prospectus or prospectus of the undersigned registrant relating to the
offering required to be filed pursuant to Rule 424;  </FONT></P></TD>
</TR>
</TABLE>
<BR>

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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (ii) </FONT></TD>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=91%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> Any
free writing prospectus relating to the offering prepared by or on behalf of the
undersigned registrant or used or referred to by the undersigned registrant;  </FONT></P></TD>
</TR>
</TABLE>
<BR>

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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (iii) </FONT></TD>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=91%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> The
portion of any other free writing prospectus relating to the offering containing material
information about the undersigned registrant or its securities provided by or on behalf
of the undersigned registrant; and  </FONT></P></TD>
</TR>
</TABLE>
<BR>

<table width=600 CELLPADDING=0 CELLSPACING=0>
<tr><td>
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</td></tr></table>

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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         (iv)  </FONT></TD>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=91%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Any
other communication that is an offer in the offering made by the undersigned registrant
to the purchaser.  </FONT></P></TD>
</TR>
</TABLE>
<BR>

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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b) </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> The
undersigned registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the registrant&#146;s annual report pursuant
to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that is
incorporated by reference in the registration statement shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of
such securities at that time shall be deemed to be the initial bona fide offering
thereof. </FONT></P></TD>
</TR>
</TABLE>
<BR>

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<table width=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c) </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the registrant pursuant to
the foregoing provisions, or otherwise, the registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the
registrant of expenses incurred or paid by a director, officer or controlling person of
the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the
Act and will be governed by the final adjudication of such issue. </FONT></P></TD>
</TR>
</TABLE>
<BR>
<table width=600><tr><td>




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

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, 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 Burlington, Commonwealth of
Massachusetts, on July 19, 2007. </FONT></P>
</td></tr></table>
 <br>
<TABLE WIDTH=600 BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> Palomar Medical Technologies, Inc.</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD nowrap><FONT FACE="Times New Roman, Times, Serif" SIZE="2">By:<u>/s/ Joseph P. Caruso&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Joseph P. Caruso&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">President and Chief Executive Officer</FONT></TD></TR>
</TABLE>




        <br>

<table width=600><tr><td>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>POWER OF ATTORNEY</b></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW
ALL BY THESE PRESENTS that each individual whose signature appears below hereby
constitutes and appoints Joseph P. Caruso, Paul S. Weiner and Patricia A. Davis, and each
of them, his or her true and lawful attorneys-in-fact and agents with full power of
substitution, for him or her and in his or her name, place and stead, in any and all
capacities, to sign any and all amendments (including post-effective amendments) to this
Registration Statement, and to file the same, with all exhibits thereto, and all
documents in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and thing which they, or any of them, may deem necessary
or advisable to be done in connection with this Registration Statement, as fully to all
intents and purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or any substitute
or substitutes for either or both of them, may lawfully do or cause to be done by virtue
hereof. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been
signed by the following persons in the capacities and on the dates indicated. </FONT></P>
<br>
</td></tr></table>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" width=600>
<TR VALIGN="BOTTOM">
     <TH align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Signature</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Title</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Date</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN="TOP">
     <TD width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>/s/   Louis P. Valente&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD>
     <TD width=45% align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Executive Chairman of the Board  </FONT></TD>
     <TD width=25%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> July 19, 2007</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Louis P. Valente</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR></table>
<br>
<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" width=600>
<TR VALIGN="TOP">
     <TD width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>/s/   Joseph P. Caruso&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD>
     <TD width=45% align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">President and Chief Executive Officer</FONT></TD>
     <TD width=25%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> July 19, 2007</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Joseph P. Caruso</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Principal Executive Officer)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR></table>
<br>
<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" width=600>
<TR VALIGN="TOP">
     <TD width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>/s/     Paul S. Weiner&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD>
     <TD width=45% align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Senior Vice President, Chief Financial Officer, </FONT></TD>
     <TD width=25%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> July 19, 2007</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">  Paul S. Weiner</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Treasurer (Principal Financial Officer, Principal Accounting Officer)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR></table>
<br>
<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" width=600>
 <TR VALIGN="TOP">
     <TD width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>/s/       Jeanne Cohane&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD>
     <TD width=45% align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD width=25%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> July 19, 2007</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">   Jeanne Cohane</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR></table>
<br>
<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" width=600>
 <TR VALIGN="TOP">
     <TD width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>/s/    Nicholas P. Economou&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD>
     <TD width=45% align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD width=25%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> July 19, 2007</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">    Nicholas P. Economou</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR></table>

 <br>
<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" width=600>
 <TR VALIGN="TOP">
     <TD width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>/s/    James G. Martin&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD>
     <TD width=45% align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD width=25%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> July 19, 2007</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">   James G. Martin</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR></table>
 <br>
<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" width=600>
 <TR VALIGN="TOP">
     <TD width=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>/s/  A. Neil Pappalardo&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD>
     <TD width=45% align=left><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
     <TD width=25%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> July 19, 2007</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">   A. Neil Pappalardo</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR></table>





<table width=600><tr><td>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>Exhibit Index</b> </FONT></P>
</td></tr></table>
<br>
<TABLE WIDTH="600" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Exhibit No.</u></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>Description</u></FONT></TH></TR>

<TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.1&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Second Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to our Registration Statement on
                                Form S-3, Registration No. 333-70391).
</FONT></TD></TR>
  <TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 4.2&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Certificate of Designation, Preferences and Rights of the Series A Participating Cumulative Preferred Stock
                                (incorporated by reference to Exhibit 4.2 to our Quarterly Report on Form 10-Q for the period ended March 31, 1999).
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 4.3&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Certificate of Amendment of Certificate of Incorporation (incorporated by reference to Exhibit 3.4 of our Annual Report
                                on Form 10-K for the year ended December 31, 2003).</FONT></TD></TR>


   <TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">  4.4&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amended and Restated Bylaws (incorporated by reference to Exhibit 3(II) to our Quarterly Report on Form 10-Q for the
                                period ended June 30, 2000.

</FONT></TD></TR>

  <TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 4.5&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Specimen certificate for common stock (incorporated by reference to Exhibit 4.1 to our Quarterly Report on Form 10-Q for
                                the period ended March 31, 1999).

</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.6&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Rights Agreement with American Stock Transfer and Trust Company dated April 20, 1999 (incorporated by reference to
                                Exhibit 4.1 to our Current Report on Form 8-K filed on April 21, 1999).

</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.7&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Form of Rights Certificate (incorporated by reference to Exhibit 4.3 to our Current Report on Form 8-K filed on April
                                21, 1999).
</FONT></TD></TR>

<TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> 5.1 &nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> Opinion of General Counsel of the Registrant.
</FONT></TD></TR>
 <TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">   23.1  &nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> Consent of Ernst &amp; Young LLP, independent auditors.
</FONT></TD></TR>
  <TR VALIGN="TOP">
     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">  23.2  &nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> Consent of General Counsel of the Registrant (included in Exhibit 5.1).
</FONT></TD></TR>

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     <TD WIDTH="10%" align=right><FONT FACE="Times New Roman, Times, Serif" SIZE="2">    24.1 &nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD WIDTH="90%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> Power of Attorney (included on the signature page of this registration statement).

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{"company-data": {"conformed-name": "PALOMAR MEDICAL TECHNOLOGIES INC", "cik": "0000881695", "assigned-sic": "3845", "irs-number": "043128178", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-144727", "film-number": "07990443"}, "business-address": {"street1": "82 CAMBRIDGE STREET", "street2": "SUITE 1", "city": "BURLINGTON", "state": "MA", "zip": "01803", "phone": "7819932300"}, "mail-address": {"street1": "82 CAMBRIDGE STREET", "street2": "SUITE 1", "city": "BURLINGTON", "state": "MA", "zip": "01803"}}
As filed with the Securities and Exchange Commission on July 20, 2007
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Palomar Medical Technologies, Inc.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or other jurisdiction of incorporation or organization)
04-3128178
(I.R.S. employer identification no.)
82 Cambridge Street, Burlington, MA
(Address of principal executive offices)
01803
(Zip code)
Palomar Medical Technologies, Inc. 2007 Stock Incentive Plan
(Full title of the plans)
Paul S. Weiner
Chief Financial Officer
Palomar Medical Technologies, Inc.
82 Cambridge Street
Burlington, Massachusetts 01803
(Name and address of agent for service)
(781) 993-2300
(Telephone number, including area code, of agent for service)
CALCULATION OF REGISTRATION FEE
Title of
each class of securities to be
registered
Amount
to be
registered
Proposed maximum
offering price
per unit
Proposed maximum
aggregate
offering price
Amount of
registration
fee
common stock, $0.01 par value (1)
1,000,000 (2)
$ 37.195  (3)
$ 37,195,000
$ 1,141.89
Total
$ 1,141.89
(1)   Each share of common stock includes one "right" to purchase shares of our Series A Participating Cumulative Preferred Stock pursuant to our Rights
      Agreement dated April 20, 1999.
(2)   Represents shares of common stock available for issuance pursuant to the terms of the Palomar Medical Technologies, Inc. 2007 Stock Incentive Plan.
(3)        Calculated pursuant to Rules 457(c) and (h)(1) under the Securities Act of 1933 based on the average of the high and low sale prices of the
      common stock as reported on the NASDAQ Global Select Market on July 18, 2007.
PART II
INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT
Item 3. Incorporation of
Documents by Reference
The following documents, which we filed with the Securities and Exchange Commission, are incorporated by reference in this
registration statement:
(a)
Our
annual report on Form 10-K for the fiscal year ended December 31, 2006;
(b)
Our
quarterly report on Form 10-Q for the quarter ended March 31, 2007;
(c)
Our
current report on Form 8-K filed on April 2, 2007; and
(d)
The
description of our common stock contained in our registration statement on Form 8-A filed
with the Securities and                   Exchange Commission under Section 12 of the
Securities Exchange Act of 1934 on June 16, 1992, including any
                  amendment or report filed for the purpose of updating such description.
All documents we subsequently file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing
of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be a part hereof from the
dates of filing of those documents.
Item 4. Description of
Securities
Not
Applicable.
Item 5.       Interest of Named Experts and Counsel
The validity of the securities we are registering is being passed upon by our general counsel, Patricia A. Davis.
Item 6.       Indemnification of Directors and Officers
Section 145 of the Delaware General Corporation Law, as amended, provides that we may 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
or investigative (other than an action by or in the right of the corporation) by reason of the fact that he is or was our director,
officer, employee or agent or is or was serving at our request as a director, officer, employee, agent of another corporation,
partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts
paid in settlement actually and reasonably incurred by 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, had no reasonable cause to believe his conduct was unlawful.  Article IX of our bylaws provides
that we will provide this level of indemnification to our directors, executive officers and advisory council members to the full
extent legally permissible, as well as others serving in similar positions in other enterprises at our request.
Section
145 further provides that we similarly may indemnify any such person serving in any such
capacity 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 our favor, against expenses actually and reasonably incurred 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 and except that no indemnification shall be made in respect of any claim,
issue or matter as to which such person shall have been adjudged to be liable to the
corporation unless and only to the extent that the Delaware Court of Chancery or such
other court in which such action or suit was brought shall determine upon application
that, despite the adjudication of liability but in view of all the circumstances of the
case, such person is fairly and reasonably entitled to indemnity for such expenses which
the Court of Chancery or such other court shall deem proper.  Article IX of our bylaws
provides that we will provide this level of indemnification to our directors, executive
officers and advisory council members to the full extent legally permissible, as well as
others serving in similar positions in other enterprises at our request.
Our
bylaws also provide that our board of directors may authorize similar indemnification to
our other employees and agents.  In addition, our board of directors may authorize the
purchase and maintenance of insurance for our directors, officers, employees, advisory
council members and agents, as well as others serving in similar positions in other
enterprises at our request, against any liability asserted against such persons as a
result of these positions, whether or not we would have the power to indemnify them for
such liability.
Section
102(b)(7) of the Delaware General Corporation Law gives us the power to adopt a charter
provision eliminating or limiting the personal liability of our directors to us or our
stockholders for breach of fiduciary duty as directors, provided that such provision may
not eliminate or limit the liability of directors for (i) any breach of the director's
duty of loyalty to us or our stockholders, (ii) any acts or omissions not in good faith
or which involve intentional misconduct or a knowing violation of law, (iii) any payment
of a dividend or approval of a stock purchase that is illegal under Section 174 of the
Delaware Corporation Law or (iv) any transaction from which the director derived an
improper personal benefit.  Our certificate of incorporation eliminates the personal
liability of our directors to us or our stockholders for monetary damages for breach of
fiduciary duty to the full extent permitted by Delaware law.
Item 7.       Exemption from Registration Claimed
Not
Applicable.
Item 8.       Exhibits
Exhibit No.
Description
4.1
Second Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to our Registration Statement on
                                Form S-3, Registration No. 333-70391).
4.2
Certificate of Designation, Preferences and Rights of the Series A Participating Cumulative Preferred Stock
                                (incorporated by reference to Exhibit 4.2 to our Quarterly Report on Form 10-Q for the period ended March 31, 1999).
4.3
Certificate of Amendment of Certificate of Incorporation (incorporated by reference to Exhibit 3.4 of our Annual Report
                                on Form 10-K for the year ended December 31, 2003).
4.4
Amended and Restated Bylaws (incorporated by reference to Exhibit 3(II) to our Quarterly Report on Form 10-Q for the
                                period ended June 30, 2000.
4.5
Specimen certificate for common stock (incorporated by reference to Exhibit 4.1 to our Quarterly Report on Form 10-Q for
                                the period ended March 31, 1999).
4.6
Rights Agreement with American Stock Transfer and Trust Company dated April 20, 1999 (incorporated by reference to
                                Exhibit 4.1 to our Current Report on Form 8-K filed on April 21, 1999).
4.7
Form of Rights Certificate (incorporated by reference to Exhibit 4.3 to our Current Report on Form 8-K filed on April
                                21, 1999).
5.1
Opinion of General Counsel of the Registrant.
23.1
Consent of Ernst & Young LLP, independent auditors.
23.2
Consent of General Counsel of the Registrant (included in Exhibit 5.1).
24.1
Power of Attorney (included on the signature page of this registration statement).
Item 9.       Undertakings
The undersigned
registrant hereby undertakes:
(a)
(1) To file, during any period in which offers or
sales are being made, a post-effective amendment to this registration statement:
(i)
To
include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To
reflect in the prospectus any facts or events arising after the effective date of the
registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or
decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of
the estimated maximum offering range may be reflected in the form of prospectus filed
with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20% change in the maximum aggregate offering price set
forth in the "Calculation of Registration Fee" table in the effective registration
statement; and
(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 paragraphs 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 this registration statement.
(2)
That,
for the purpose of determining any liability under the Securities Act of 1933, each such
post-effective amendment shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
(3)
To
remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
(4)
That,
for the purpose of determining liability of the registrant under the Securities Act of
1933 to any purchaser in the initial distribution of the securities, the undersigned
registrant undertakes that in a primary offering of securities of the undersigned
registrant pursuant to this registration statement, regardless of the underwriting method
used to sell the securities to the purchaser, if the securities are offered or sold to
such purchaser by means of any of the following communications, the undersigned
registrant will be a seller to the purchaser and will be considered to offer or sell such
securities to such purchaser:
(i)
Any
preliminary prospectus or prospectus of the undersigned registrant relating to the
offering required to be filed pursuant to Rule 424;
(ii)
Any
free writing prospectus relating to the offering prepared by or on behalf of the
undersigned registrant or used or referred to by the undersigned registrant;
(iii)
The
portion of any other free writing prospectus relating to the offering containing material
information about the undersigned registrant or its securities provided by or on behalf
of the undersigned registrant; and
(iv)
Any
other communication that is an offer in the offering made by the undersigned registrant
to the purchaser.
(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 foregoing provisions, or otherwise, the registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the
registrant of expenses incurred or paid by a director, officer or controlling person of
the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the
Act and will be governed by the final adjudication of such issue.
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 Burlington, Commonwealth of
Massachusetts, on July 19, 2007.
Palomar Medical Technologies, Inc.
By:
/s/ Joseph P. Caruso
Joseph P. Caruso
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW
ALL BY THESE PRESENTS that each individual whose signature appears below hereby
constitutes and appoints Joseph P. Caruso, Paul S. Weiner and Patricia A. Davis, and each
of them, his or her true and lawful attorneys-in-fact and agents with full power of
substitution, for him or her and in his or her name, place and stead, in any and all
capacities, to sign any and all amendments (including post-effective amendments) to this
Registration Statement, and to file the same, with all exhibits thereto, and all
documents in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and thing which they, or any of them, may deem necessary
or advisable to be done in connection with this Registration Statement, as fully to all
intents and purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or any substitute
or substitutes for either or both of them, may lawfully do or cause to be done by virtue
hereof.
Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been
signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/   Louis P. Valente
Executive Chairman of the Board
July 19, 2007
Louis P. Valente
/s/   Joseph P. Caruso
President and Chief Executive Officer
July 19, 2007
Joseph P. Caruso
(Principal Executive Officer)
/s/     Paul S. Weiner
Senior Vice President, Chief Financial Officer,
July 19, 2007
Paul S. Weiner
Treasurer (Principal Financial Officer, Principal Accounting Officer)
/s/       Jeanne Cohane
Director
July 19, 2007
Jeanne Cohane
/s/    Nicholas P. Economou
Director
July 19, 2007
Nicholas P. Economou
/s/    James G. Martin
Director
July 19, 2007
James G. Martin
/s/  A. Neil Pappalardo
Director
July 19, 2007
A. Neil Pappalardo
Exhibit Index
Exhibit No.
Description
4.1
Second Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to our Registration Statement on
                                Form S-3, Registration No. 333-70391).
4.2
Certificate of Designation, Preferences and Rights of the Series A Participating Cumulative Preferred Stock
                                (incorporated by reference to Exhibit 4.2 to our Quarterly Report on Form 10-Q for the period ended March 31, 1999).
4.3
Certificate of Amendment of Certificate of Incorporation (incorporated by reference to Exhibit 3.4 of our Annual Report
                                on Form 10-K for the year ended December 31, 2003).
4.4
Amended and Restated Bylaws (incorporated by reference to Exhibit 3(II) to our Quarterly Report on Form 10-Q for the
                                period ended June 30, 2000.
4.5
Specimen certificate for common stock (incorporated by reference to Exhibit 4.1 to our Quarterly Report on Form 10-Q for
                                the period ended March 31, 1999).
4.6
Rights Agreement with American Stock Transfer and Trust Company dated April 20, 1999 (incorporated by reference to
                                Exhibit 4.1 to our Current Report on Form 8-K filed on April 21, 1999).
4.7
Form of Rights Certificate (incorporated by reference to Exhibit 4.3 to our Current Report on Form 8-K filed on April
                                21, 1999).
5.1
Opinion of General Counsel of the Registrant.
23.1
Consent of Ernst & Young LLP, independent auditors.
23.2
Consent of General Counsel of the Registrant (included in Exhibit 5.1).
24.1
Power of Attorney (included on the signature page of this registration statement).