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  <p>&nbsp;</p></div></div><BR>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>As filed with the Securities and Exchange Commission on</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>September 23, 2005</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Registration No. 333-</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>_______________</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>SECURITIES AND EXCHANGE COMMISSION</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>WASHINGTON, DC 20549</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>FORM S-8</font></b></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>REGISTRATION STATEMENT UNDER</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>THE SECURITIES ACT OF 1933</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=3>COMPREHENSIVE HEALTHCARE SOLUTIONS, INC.</font></b></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact name of issuer as specified in its charter)</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><u><font SIZE=2>DELAWARE</font></u></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2> (STATE OR OTHER JURISDICTION OF</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>INCORPORATION OR ORGANIZATION)</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><u><font size=2>58-0962699</font></u></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2> (IRS EMPLOYER</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>IDENTIFICATION NO.)</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  
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  <p style='text-align:center;  padding:0in'><font size=2>45 Ludlow Street, Suite 602, Yonkers, New York </font></p></div> </td>
          <td width="34%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <div style='border-bottom:solid black 1.0pt;padding:0in 0in 1.0pt 0in'>
  <p style='text-align:center;  padding:0in'><font size=2>10705</font></p></div> </td> </tr>
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              <p style='text-align:center'><font size=2>(Address of principal executive offices) </font></p></td>
          <td width="34%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='text-align:center'><font size=2>(Zip Code)</font></p></td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Registrant&#146;s telephone number, including area code: (250) 379-2727</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Consulting</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Shares Issued For Services</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Name and address of agent for service) copies to:</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Anslow &amp; Jaclin, LLP</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>192 Route 9 South, Suite 204</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Manalapan, NJ 07726</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(732) 409-1212</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Approximate date of commencement of proposed sale to the public: Upon the effective date of this Registration Statement.</font>
  </p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  <br>
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  <pAGE>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>  CALCULATION OF REGISTRATION FEE</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>  </font></p>
  
  
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  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Title of securities to be registered</font></p> </div> </td>
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  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Amount to be registered (3)(4)</font></p> </div> </td>
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  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Proposed maximum offering price per share (1)(2)</font></p> </div> </td>
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  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Proposed maximum offering price</font></p> </div> </td>
          <td width="20%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
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  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Amount of registration fee (1)</font></p> </div> </td> </tr>
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Common Stock, $.10 par value</font></p> </td>
          <td width="19%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>100,000</font></p> </td>
          <td width="19%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$.75</font></p> </td>
          <td width="19%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$75,000</font></p> </td>
          <td width="20%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$57.83</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(1)</font></p> </td>
          <td width="94%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>The fee with respect to these shares has been calculated pursuant to Rules 457(h) and 457(c) under the Securities Act of 1933 and based upon the average of the last price per share of our Common Stock on September 20, 2005 a date within five (5) days prior to the date of filing of this registration statement, as reported by the OTC Electronic Bulletin Board.</font></p> </td> </tr>
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(2)</font></p> </td>
          <td width="94%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Estimated solely for the purpose of calculating the registration fee.</font></p> </td> </tr>
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(3)</font></p> </td>
          <td width="94%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Represents the maximum number of shares that may be issued under above named consulting agreements.</font></p> </td> </tr>
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(4)</font></p> </td>
          <td width="94%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>This Registration Statement shall also cover any additional shares of Common Stock which become issuable pursuant to this Registration Statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant&#146;s outstanding shares of Common Stock.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Documents Incorporated by Reference</font></p> </td>
          <td width="16%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:30.05pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>X   Yes</font></p> </td>
          <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:30.05pt'>
              <p style='margin-left:0pt;text-indent:6.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>No</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>
  </p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  <br>
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  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>PART II</font></b></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Item 3.</font></p> </td>
          <td width="89%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:17.45pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Incorporation of Documents by Reference.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>The following documents are incorporated by reference in this registration statement and made a part hereof:</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(a)</font></p> </td>
          <td width="94%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Our quarterly reports on Form 10Q-SB for the periods ended May 31, 2005; </font></p> </td> </tr>
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          <td  colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(b)</font></p> </td>
          <td width="94%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Our annual report on Form 10-KSB for the year ended February 28, 2005 filed pursuant to Section 15(d) of the Exchange Act of 1934, as amended or the 1934 Act.</font></p> </td> </tr>
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          <td  colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(c)</font></p> </td>
          <td width="94%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>All other documents filed by us after the date of this registration statement under Section 13(a), 13(c), 14 and 15(d) of the 1934 Act, after today&#146;s date and prior to the filing of a post-effective amendment to this registration statement which indicates that all securities offered have been sold or which de-registers all securities then remaining in this registration statement and to be part thereof from the date of filing of such documents.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
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          <td width="21%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Item 4.</font></p> </td>
          <td width="79%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Description of Securities.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Not Applicable.</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Item 5.</font></p> </td>
          <td width="89%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:25.45pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Interest of Named Experts and Counsel.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Richard I. Anslow and Gregg E. Jaclin, partners of Anslow &amp; Jaclin, LLP, our attorneys, will be receiving an aggregate of 100,000 shares of our common stock pursuant to this registration statement. </font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
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              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Item 6.</font></p> </td>
          <td width="88%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:20.05pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Indemnification of Directors and Officers.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Our Certificate of Incorporation and By-laws provide that we shall indemnify to the fullest extent permitted by Delaware law any person whom we may indemnify thereunder, including our directors, officers, employees and agents. Such  indemnification (other than as ordered by a court) shall be made by us only upon a determination that indemnification is proper in the circumstances because the individual met the applicable standard of conduct i.e., such person acted in good faith and in a manner he reasonably believed to be in or not opposed to our best interest. Advances for such indemnification may be made pending such determination. Such determination shall be made by a majority vote of a quorum consisting of disinterested directors, or by independent legal counsel or by the stockholders. In addition, our Certificate of Incorporation provides for the elimination, to the extent permitted by Delaware, of
  personal liability of our directors and our stockholders for monetary damages for breach of fiduciary duty as directors.</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  <br>
  <HR noshade align="center" width="100%" size="2">
  <p style='page-break-before:always'></p>
  <pAGE>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the &#147;1933 Act&#148;) may be permitted to our directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by us of expenses incurred or paid by a director, officer or controlling person of us 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, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of
  appropriate jurisdiction the question of whether such indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="331" style='border-collapse:collapse'>
      <tr >
          <td width="18%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Item 7.</font></p> </td>
          <td width="81%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Exemption From Registration Claimed.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Not Applicable.</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="331" style='border-collapse:collapse'>
      <tr >
          <td width="18%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Item 8.</font></p> </td>
          <td width="81%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Exhibits.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="600" style='margin-left:.9pt;border-collapse:collapse'>
      <tr style='height:13.3pt'>
          <td width="11%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:13.3pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Number</font></p> </td>
          <td width="88%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:13.3pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Description</font></p> </td> </tr>
      <tr style='height:20.6pt'>
          <td width="11%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:20.6pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>2.1 </font></p> </td>
          <td width="88%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:20.6pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consulting Agreement dated September 9, 2005 between Anslow &amp; Jaclin, LLP and us.</font></p> </td> </tr>
      <tr style='height:13.3pt'>
          <td  colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:13.3pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr style='height:14.05pt'>
          <td width="11%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.05pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>5.1</font></p> </td>
          <td width="88%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.05pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent and Opinion of Anslow &amp; Jaclin, LLP.</font></p> </td> </tr>
      <tr style='height:13.3pt'>
          <td  colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:13.3pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr style='height:14.05pt'>
          <td width="11%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.05pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.1</font></p> </td>
          <td width="88%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.05pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Jewett, Schwartz &amp; Associates</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="331" style='border-collapse:collapse'>
      <tr >
          <td width="18%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Item 9.</font></p> </td>
          <td width="81%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Undertakings.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>The undersigned registrant hereby undertakes:</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="638" style='border-collapse:collapse; '>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(1)</font></p> </td>
          <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(a)</font></p> </td>
          <td width="89%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933.</font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(b)</font></p> </td>
          <td width="89%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement; and</font></p> </td> </tr>
      <tr style='height:4.45pt'>
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt;height:4.45pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  <br>
  <HR noshade align="center" width="100%" size="2">
  <p style='page-break-before:always'></p>
  <pAGE>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="638" style='border-collapse:collapse; '>
      <tr style='height:4.45pt'>
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:4.45pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:4.45pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(c) </font></p> </td>
          <td width="89%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:4.45pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement. </font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Provided, however, that paragraphs (1)(a) and (1)(b) do not apply if the registration statement is on Form S-3 or Form S-8 and the information required to be included in a post-effective amendment by           this paragraph is contained in periodic reports filed by us pursuant to Section 13 or Section 15(d) of the 1934 Act that are incorporated by reference in the
  registration statement.</font></p> </td> </tr>
      <tr style='height:4.45pt'>
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt;height:4.45pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(2) </font></p> </td>
          <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>That, for the purpose of determining any liability under the 1933 Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(3) </font></p> </td>
          <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To remove from registration by means of a post- effective amendment any of the securities being registered which remain unsold at the termination of the offering. </font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(4) </font></p> </td>
          <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>That, for purposes of determining any liability under the 1933 Act, each filing of our annual report pursuant to Section 13(a) or Section 15(d) of the 1934 Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the 1934 Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(5) </font></p> </td>
          <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To deliver or cause to be delivered with the prospectus, to each person to whom the prospectus is sent or given, the latest annual report to security holders that is incorporated by reference in the prospectus and furnished pursuant to and meeting the requirements of Rule 14a-3 or Rule 14c-3 under the 1934 Act; and, where interim financial information required to be presented by Item 310(b) of Regulation S-B is not set forth in the prospectus, to deliver, or cause to be delivered, to each person to whom the prospectus is sent or given, the latest quarterly report that is specifically incorporated by reference in the prospectus to provide such interim financial information. </font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(6) </font></p> </td>
          <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To deliver or cause to be delivered with the prospectus to each employee to whom the prospectus is sent or given, a copy of our annual report to stockholders for its last fiscal year, unless such employee otherwise has received a copy of such report, in which case the registration shall state in the prospectus that it will promptly furnish, without charge, a copy of such report on written request of the employee. If our last fiscal year has ended within 120 days prior to the use of the prospectus, our annual report for the preceding fiscal year may be delivered, but within such 120-day period the annual report for the last fiscal year will be furnished to each employee. </font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="5%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(7) </font></p> </td>
          <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>To transmit or cause to be transmitted to all employees participating in the plans who do not otherwise receive such material as our stockholders, at the time and in the manner such material is sent to its stockholders, copies of all reports, proxy statements and other communications distributed to its stockholders generally.</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>
  </p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  <br>
  <HR noshade align="center" width="100%" size="2">
  <p style='page-break-before:always'></p>
  <pAGE>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>SIGNATURES</font></b></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>
  Pursuant to the requirements of the Securities Act of 1933, we certify 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, there unto duly authorized, in the City of
  Yonkers, State of New York, on September 23, 2005.</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>                           </font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="62%" style='margin-left:167.2pt;border-collapse:collapse'>
      <tr >
          <td  colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>COMPREHENSIVE HEALTHCARE SOLUTIONS, INC.</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="14%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>By:</font></p> </td>
          <td width="85%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <div style='border-bottom:solid black 1.0pt;padding:0in 0in 1.0pt 0in'>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><i><font size=2>/s/ John H. Treglia</font></i></p> </div>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>JOHN H. TREGLIA</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Executive Officer;</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Financial Officer; and</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>
  Pursuant to the requirements of the Securities Act of 1933, this Registration
  Statement has been signed below by the following persons on behalf of the
  Registrant and in the capacities and on the dates indicated.</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <table border="0" cellspacing=0 cellpadding=0 width="516" style='margin-left:5.4pt;border-collapse:collapse'>
      <tr >
          <td  colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Signatures</font></p> </td>
          <td width="48%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Date</font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="9%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>By:</font></p> </td>
          <td width="41%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <div style='border-bottom:solid black 1.0pt;padding:0in 0in 1.0pt 0in'>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><i><font size=2>/s/ John H. Treglia</font></i></p> </div>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>JOHN H. TREGLIA</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Executive Officer;</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Financial Officer; and</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p> </td>
          <td width="48%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <div style='border-bottom:solid black 1.0pt;padding:0in 0in 1.0pt 0in'>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>September 23, 2005</font></p> </div>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td  colspan="3" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
      <tr >
          <td width="9%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>By:</font></p> </td>
          <td width="41%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <div style='border-bottom:solid black 1.0pt;padding:0in 0in 1.0pt 0in'>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><i><font size=2>/s/ Frank Castanaro</font></i></p> </div>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>DR. FRANK CASTANARO</font></p>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Secretary and Director</font></p> </td>
          <td width="48%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
              <div style='border-bottom:solid black 1.0pt;padding:0in 0in 1.0pt 0in'>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>September 23, 2005</font></p> </div>
  <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
  
  
  </div>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs892105_comprehensive.htm", "description": "REGIATRATION STATEMENT", "secsgml_size_bytes": 49647}]
metadata_filer: {"company-data": {"conformed-name": "COMPREHENSIVE HEALTHCARE SOLUTIONS INC", "cik": "0000069623", "assigned-sic": "8090", "irs-number": "580962699", "state-of-incorporation": "DE", "fiscal-year-end": "0225"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-128597", "film-number": "051103038"}, "business-address": {"street1": "45 LUDLOW STREET, SUITE 602", "city": "YONKERS", "state": "NY", "zip": "10705", "phone": "(914) 375-7591"}, "mail-address": {"street1": "45 LUDLOW STREET, SUITE 602", "city": "YONKERS", "state": "NY", "zip": "10705"}, "former-company": [{"former-conformed-name": "NANTUCKET INDUSTRIES INC", "date-changed": "19920703"}, {"former-conformed-name": "NANTUCKET LINGERIE INC", "date-changed": "19690715"}]}
text: As filed with the Securities and Exchange Commission on
  September 23, 2005
  Registration No. 333-
  _______________
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER
  THE SECURITIES ACT OF 1933
  COMPREHENSIVE HEALTHCARE SOLUTIONS, INC.
  (Exact name of issuer as specified in its charter)
  DELAWARE
  (STATE OR OTHER JURISDICTION OF
  INCORPORATION OR ORGANIZATION)
  58-0962699
  (IRS EMPLOYER
  IDENTIFICATION NO.)
  45 Ludlow Street, Suite 602, Yonkers, New York
  10705
  (Address of principal executive offices)
  (Zip Code)
  Registrant's telephone number, including area code: (250) 379-2727
  Consulting
  Shares Issued For Services
  Name and address of agent for service) copies to:
  Anslow & Jaclin, LLP
  192 Route 9 South, Suite 204
  Manalapan, NJ 07726
  (732) 409-1212
  Approximate date of commencement of proposed sale to the public: Upon the effective date of this Registration Statement.
  CALCULATION OF REGISTRATION FEE
  Title of securities to be registered
  Amount to be registered (3)(4)
  Proposed maximum offering price per share (1)(2)
  Proposed maximum offering price
  Amount of registration fee (1)
  Common Stock, $.10 par value
  100,000
  $.75
  $75,000
  $57.83
  (1)
  The fee with respect to these shares has been calculated pursuant to Rules 457(h) and 457(c) under the Securities Act of 1933 and based upon the average of the last price per share of our Common Stock on September 20, 2005 a date within five (5) days prior to the date of filing of this registration statement, as reported by the OTC Electronic Bulletin Board.
  (2)
  Estimated solely for the purpose of calculating the registration fee.
  (3)
  Represents the maximum number of shares that may be issued under above named consulting agreements.
  (4)
  This Registration Statement shall also cover any additional shares of Common Stock which become issuable pursuant to this Registration Statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of Common Stock.
  Documents Incorporated by Reference
  X   Yes
  No
  PART II
  Item 3.
  Incorporation of Documents by Reference.
  The following documents are incorporated by reference in this registration statement and made a part hereof:
  (a)
  Our quarterly reports on Form 10Q-SB for the periods ended May 31, 2005;
  (b)
  Our annual report on Form 10-KSB for the year ended February 28, 2005 filed pursuant to Section 15(d) of the Exchange Act of 1934, as amended or the 1934 Act.
  (c)
  All other documents filed by us after the date of this registration statement under Section 13(a), 13(c), 14 and 15(d) of the 1934 Act, after today's date and prior to the filing of a post-effective amendment to this registration statement which indicates that all securities offered have been sold or which de-registers all securities then remaining in this registration statement and to be part thereof from the date of filing of such documents.
  Item 4.
  Description of Securities.
  Not Applicable.
  Item 5.
  Interest of Named Experts and Counsel.
  Richard I. Anslow and Gregg E. Jaclin, partners of Anslow & Jaclin, LLP, our attorneys, will be receiving an aggregate of 100,000 shares of our common stock pursuant to this registration statement.
  Item 6.
  Indemnification of Directors and Officers.
  Our Certificate of Incorporation and By-laws provide that we shall indemnify to the fullest extent permitted by Delaware law any person whom we may indemnify thereunder, including our directors, officers, employees and agents. Such  indemnification (other than as ordered by a court) shall be made by us only upon a determination that indemnification is proper in the circumstances because the individual met the applicable standard of conduct i.e., such person acted in good faith and in a manner he reasonably believed to be in or not opposed to our best interest. Advances for such indemnification may be made pending such determination. Such determination shall be made by a majority vote of a quorum consisting of disinterested directors, or by independent legal counsel or by the stockholders. In addition, our Certificate of Incorporation provides for the elimination, to the extent permitted by Delaware, of
  personal liability of our directors and our stockholders for monetary damages for breach of fiduciary duty as directors.
  Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the "1933 Act") may be permitted to our directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by us of expenses incurred or paid by a director, officer or controlling person of us 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, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of
  appropriate jurisdiction the question of whether such indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  Item 7.
  Exemption From Registration Claimed.
  Not Applicable.
  Item 8.
  Exhibits.
  Number
  Description
  2.1
  Consulting Agreement dated September 9, 2005 between Anslow & Jaclin, LLP and us.
  5.1
  Consent and Opinion of Anslow & Jaclin, LLP.
  23.1
  Consent of Jewett, Schwartz & Associates
  Item 9.
  Undertakings.
  The undersigned registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (a)
  To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933.
  (b)
  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; and
  (c)
  To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.
  Provided, however, that paragraphs (1)(a) and (1)(b) do not apply if the registration statement is on Form S-3 or Form S-8 and the information required to be included in a post-effective amendment by           this paragraph is contained in periodic reports filed by us pursuant to Section 13 or Section 15(d) of the 1934 Act that are incorporated by reference in the
  registration statement.
  (2)
  That, for the purpose of determining any liability under the 1933 Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (3)
  To remove from registration by means of a post- effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (4)
  That, for purposes of determining any liability under the 1933 Act, each filing of our annual report pursuant to Section 13(a) or Section 15(d) of the 1934 Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the 1934 Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (5)
  To deliver or cause to be delivered with the prospectus, to each person to whom the prospectus is sent or given, the latest annual report to security holders that is incorporated by reference in the prospectus and furnished pursuant to and meeting the requirements of Rule 14a-3 or Rule 14c-3 under the 1934 Act; and, where interim financial information required to be presented by Item 310(b) of Regulation S-B is not set forth in the prospectus, to deliver, or cause to be delivered, to each person to whom the prospectus is sent or given, the latest quarterly report that is specifically incorporated by reference in the prospectus to provide such interim financial information.
  (6)
  To deliver or cause to be delivered with the prospectus to each employee to whom the prospectus is sent or given, a copy of our annual report to stockholders for its last fiscal year, unless such employee otherwise has received a copy of such report, in which case the registration shall state in the prospectus that it will promptly furnish, without charge, a copy of such report on written request of the employee. If our last fiscal year has ended within 120 days prior to the use of the prospectus, our annual report for the preceding fiscal year may be delivered, but within such 120-day period the annual report for the last fiscal year will be furnished to each employee.
  (7)
  To transmit or cause to be transmitted to all employees participating in the plans who do not otherwise receive such material as our stockholders, at the time and in the manner such material is sent to its stockholders, copies of all reports, proxy statements and other communications distributed to its stockholders generally.
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, we certify 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, there unto duly authorized, in the City of
  Yonkers, State of New York, on September 23, 2005.
  COMPREHENSIVE HEALTHCARE SOLUTIONS, INC.
  By:
  /s/ John H. Treglia
  JOHN H. TREGLIA
  Chief Executive Officer;
  Chief Financial Officer; and
  Director
  Pursuant to the requirements of the Securities Act of 1933, this Registration
  Statement has been signed below by the following persons on behalf of the
  Registrant and in the capacities and on the dates indicated.
  Signatures
  Date
  By:
  /s/ John H. Treglia
  JOHN H. TREGLIA
  Chief Executive Officer;
  Chief Financial Officer; and
  Director
  September 23, 2005
  By:
  /s/ Frank Castanaro
  DR. FRANK CASTANARO
  Secretary and Director
  September 23, 2005