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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
        AND EXCHANGE COMMISSION</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Washington,
        D.C. 20549</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div>
        <hr style="MARGIN-TOP: -5px; COLOR: #000000" noshade size="4">
        <hr style="MARGIN-TOP: -10px; COLOR: #000000" noshade size="1">
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
        S-8</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>REGISTRATION
        STATEMENT</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Under</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>THE
        SECURITIES ACT OF 1933</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">
  
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CROWN
                  EQUITY HOLDINGS INC.</strong></font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="37%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
                  name of registrant as specified in its
                  charter)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%">
  
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              <td valign="top" width="40%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Nevada</font></div>
              </td>
              <td align="left" valign="top" width="20%">&#160;</td>
              <td valign="top" width="40%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">33-0677140</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="40%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
                  or other jurisdiction of incorporation or organization)</font></div>
              </td>
              <td align="left" valign="top" width="20%">&#160;</td>
              <td align="left" valign="top" width="40%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
                  Employer Identification No.)</font></div>
              </td>
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      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%">
  
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              <td valign="top" width="40%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">9680
                  W. Tropicana Suite #117</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Las
                  Vegas, Nevada </font></div>
              </td>
              <td align="left" valign="top" width="20%">&#160;</td>
              <td valign="top" width="40%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">89147</font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="40%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
                  of principal executive offices)</font></div>
              </td>
              <td align="left" valign="top" width="20%">&#160;</td>
              <td valign="top" width="40%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Zip
                  Code)</font></div>
              </td>
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      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%">
  
            <tr>
              <td width="25%">&#160;</td>
              <td valign="top" width="50%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CONSULTANTS
                  &amp; EMPLOYEES STOCK PLAN FOR 2007</strong></font></div>
              </td>
              <td width="25%">&#160;</td>
            </tr>
            <tr>
              <td width="25%">&#160;</td>
              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Full
                  title of the plan)</font></div>
              </td>
              <td width="25%">&#160;</td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">
  
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              <td valign="top" width="48%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Claudia
                  McDowell</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">27430
                  Riverside Lane</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Valencia
                  CA 91345</font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="48%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Name
                  and address of agent for service)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">
  
            <tr>
              <td valign="top" width="48%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(661)
                  287-3772</font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="48%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Telephone
                  number, including area code, of agent for
                  service)</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CALCULATION
        OF REGISTRATION FEE</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div align="left">
        <table border="1" bordercolor="#000000" cellpadding="2" cellspacing="0" width="100%">
  
            <tr>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Title
                  of Securities to be registered</strong></font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Amount
                  to be registered (1)</strong></font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Proposed
                  maximum offering price per share (2)</strong></font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Proposed
                  maximum aggregate offering price (2)</strong></font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Amount
                  of registration fee</strong></font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="15%" style="border-bottom: black thin solid;">&#160;</td>
              <td align="left" valign="top" width="15%" style="border-bottom: black thin solid;">&#160;</td>
              <td align="left" valign="top" width="15%" style="border-bottom: black thin solid;">&#160;</td>
              <td align="left" valign="top" width="15%" style="border-bottom: black thin solid;">&#160;</td>
              <td align="left" valign="top" width="15%" style="border-bottom: black thin solid;">&#160;</td>
            </tr>
            <tr>
              <td align="left" valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Common
                  Stock</font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10,000,000</font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$.10</font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$1,000,000</font></div>
              </td>
              <td valign="top" width="15%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$39.30</font></div>
              </td>
            </tr>
  
        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)
        Includes an indeterminate number of additional shares that may be issued to
        adjust the number of shares issued pursuant to the stock plan described herein
        as the result of any future stock split, stock dividend or similar adjustment
        of
        the registrant&#8217;s outstanding common stock.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)
        Estimated pursuant to Rule 457(h) solely for purposes of calculating amount
        of
        registration fee, based upon the average of the high and low prices reported
        on
        April 29, 2008, as reported on the OTC Electronic Bulletin Board.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PART
          II</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>INFORMATION
          REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
          3.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Incorporation
          of Documents by Reference.</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          following documents are hereby incorporated by reference into this registration
          statement:</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          Annual Report for the fiscal year ended December 31, 2007, filed by the
          registrant with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on
          Form 10-KSB on April 21, 2008, which contains audited consolidated financial
          statements for the most recent fiscal year for which such statements have
          been
          filed.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
          addition, all documents subsequently filed by the registrant pursuant to
          Sections 13(a), 13(c), 14 and 15(d) of the Securities 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 into this registration statement
          and
          to be a part hereof from the date of filing of such documents.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
          4.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Description
          of Securities.</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
          applicable. The class of securities to be offered is registered under Section
          12
          of the Exchange Act.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 14.8pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
          5.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Interests
          of Named Experts and Counsel.</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Claudia
          J. McDowell Attorney At Law has given an opinion on the validity of the
          securities being registered hereunder. Ms. McDowell owns shares of the Company's
          common stock and may be issued some of the shares being registered
          herein.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
          6.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Indemnification
          of Directors and Officers.</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          Company shall indemnify to the fullest extent permitted by, and in the manner
          permissible under the laws of the State of Nevada, any person made, or
          threatened to be made, a party to an action or proceeding, whether criminal,
          civil, administrative or investigative, by reason of the fact that he is
          or was
          a director or officer of the Company, or served any other enterprise as
          director, officer or employee at the request of the Company. The Board of
          Directors, in its discretion, shall have the power on behalf of the Company
          to
          indemnify any person, other than a director or officer, made a party to any
          action, suit or proceeding by reason of the fact that he/she is or was an
          employee of the Company.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
          to the Company&#8217;s bylaws, the Company shall have the right to indemnify, to
          purchase indemnity insurance for, and to pay and advance expenses to, Directors,
          Officers and other persons who are eligible for, or entitled to, such
          indemnification, payments or advances, in accordance with and subject to
          the
          provisions of Nevada Corporation Law and any amendments thereto, to the extent
          such indemnification, payments or advances are either expressly required
          by such
          provisions or are expressly authorized by the Board of Directors within the
          scope of such provisions. The right of the Company to indemnify such persons
          shall include, but not be limited to, the authority of the Company to enter
          into
          written agreements for indemnification with such persons.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2</font></div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
          <div>&#160;</div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Subject
          to the provisions of Nevada Revised Statutes and any amendments thereto,
          a
          Director of the Corporation shall not be liable to the Corporation or its
          shareholders for monetary damages for an act or omission in the Director&#8217;s
          capacity as a Director, except that this provision does not eliminate or
          limit
          the liability of a Director to the extent the Director is found liable
          for:</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1)
          a
          breach of the Director&#8217;s duty of loyalty to the Corporation or its
          shareholders;</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2)
          an act
          or omission not in good faith that constitutes a breach of duty of the Director
          to the Corporation or an act or omission that involves intentional misconduct
          or
          a knowing violation of the law;</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3)
          A
          transaction from which the Director received an improper benefit, whether
          or not
          the benefit resulted from an action taken within the scope of the Director&#8217;s
          office; or</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4)
          an act
          or omission for which the liability of a Director is expressly provided by
          an
          applicable statute. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Insofar
          as indemnification for liabilities arising under the Securities Act of 1933
          may
          be permitted to directors, officers and controlling persons of the Registrant
          pursuant to the 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 Securities Act
          of
          1933 and is, therefore, unenforceable.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
          7.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exemption
          from Registration Claimed.</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
          applicable.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
          8.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exhibits.</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div align="center">
          <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
  
              <tr bgcolor="white">
                <td width="10%">&#160;</td>
                <td width="7%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.</font></div>
                </td>
                <td width="83%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Opinion
                    regarding legality</font></div>
                </td>
              </tr>
              <tr bgcolor="white">
                <td width="10%">&#160;</td>
                <td width="7%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.1</font></div>
                </td>
                <td width="83%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
                    of Malone &amp; Bailey P.C.</font></div>
                </td>
              </tr>
              <tr bgcolor="white">
                <td width="10%">&#160;</td>
                <td width="7%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.2</font></div>
                </td>
                <td width="83%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
                    of Claudia J. McDowell Attorney At Law (included in Exhibit
                    5)</font></div>
                </td>
              </tr>
              <tr bgcolor="white">
                <td width="10%">&#160;</td>
                <td width="7%"><font size="2">99.1</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></td>
                <td width="83%"><font size="2">Consultants &amp; Employees Stock Plan for
                  2007</font></td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
          9.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Undertakings.</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          undersigned registrant hereby undertakes to file, during any period in which
          offers or sales are being made, a post-effective amendment to this registration
          statement (1) 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; (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;
          and
          (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.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3</font></div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
          <div>&#160;</div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          undersigned registrant hereby undertakes that, for purposes of determining
          any
          liability under the Securities Act of 1933, each filing of the registrant&#8217;s
          annual report pursuant to Section 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></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Insofar
          as indemnification for liabilities arising under the Securities Act of 1933
          (the
  &#8220;Act&#8221;) 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></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
          to the requirements of the Securities Act of 1933, 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 Los Angeles,
          California, on this 29th day of April, 2008.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
          <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">
  
              <tr valign="top" bgcolor="#ffffff">
                <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
                <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
                <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
              </tr>
              <tr valign="top" bgcolor="#ffffff">
                <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
                <td colspan="2">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CROWN
                    EQUITY HOLDINGS INC.</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A
                    Nevada Corporation</font></div>
                </td>
              </tr>
              <tr valign="top" bgcolor="#ffffff">
                <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
                <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
                <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
              </tr>
              <tr valign="top" bgcolor="#ffffff">
                <td>&#160;</td>
                <td colspan="2" width="0"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/
                  Arnulfo
                  Saucedo</font></td>
              </tr>
              <tr valign="top" bgcolor="#ffffff">
                <td>&#160;</td>
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              </tr>
              <tr valign="top" bgcolor="#ffffff">
                <td>&#160;</td>
                <td colspan="2" width="0"><font size="2">Its:
                  CEO</font></td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4</font></div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Special
          Power of Attorney</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          undersigned constitute and appoint Arnulfo Saucedo their true and lawful
          attorney-in-fact and agent with full power of substitution, for him and in
          his
          name, place, and stead, in any and all capacities, to sign any and all
          amendments, including post-effective amendments, to this Form S-8 registration
          statement, and to file the same with all exhibits thereto, and all documents
          in
          connection therewith, with the Securities and Exchange Commission, granting
          such
          attorney-in-fact the full power and authority to do and perform each and
          every
          act and thing requisite and necessary to be done in and about the premises,
          as
          fully and to all intents and purposes as he might or could do in person,
          hereby
          ratifying and confirming all that such attorney-in-fact may lawfully do or
          cause
          to be done by virtue hereof.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
          to the requirements of the Securities Act of 1933, this registration statement
          has been signed by the following persons in the capacities and on the date
          indicated:</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div align="center">
          <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
  
              <tr bgcolor="white">
                <td width="20%"><font size="2">Dated: April 29, 2008</font></td>
                <td width="80%"><font size="2">/s/ Arnulfo Saucedo</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%"><font size="2">Arnulfo Saucedo, CEO</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%">&#160;</td>
              </tr>
              <tr bgcolor="white">
                <td width="20%"><font size="2">Dated: April 29, 2008</font></td>
                <td width="80%"><font size="2">/s/ Dr. Sadegh Salmassi</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%"><font size="2">Dr. Sadegh Salmassi, Director</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%">&#160;</td>
              </tr>
              <tr bgcolor="white">
                <td width="20%"><font size="2">Dated: April 29, 2008</font></td>
                <td width="80%"><font size="2">/s/ Steven Onoue</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%"><font size="2">Steven Onoue, Director</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%">&#160;</td>
              </tr>
              <tr bgcolor="white">
                <td width="20%"><font size="2">Dated:</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                  29, 2008</font></td>
                <td width="80%"><font size="2">/s/ Montse Zaman</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%"><font size="2">Montse Zaman, CFO</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">&#160;</td>
                <td width="80%">&#160;</td>
              </tr>
              <tr bgcolor="white">
                <td width="20%"><font size="2">Dated: April 29, 2008</font></td>
                <td width="80%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/
                  Arnulfo Saucedo</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="20%">
                </td>
                <td width="80%"><font size="2">Arnulfo Saucedo,
                  Director</font></td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br>
          <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
            <div id="FTR">
              <div id="GLFTR" style="WIDTH: 100%" align="left">
              </div>
            </div>
            <div id="PN" style="PAGE-BREAK-AFTER: always">
              <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5</font></div>
              <div style="WIDTH: 100%; TEXT-ALIGN: center">
                <hr style="COLOR: black" noshade size="2">
              </div>
            </div>
            <div id="HDR">
              <div id="GLHDR" style="WIDTH: 100%" align="right">
              </div>
            </div>
          </div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>INDEX
          TO EXHIBITS</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div align="center">
          <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
  
              <tr bgcolor="white">
                <td width="15%"><font size="2">Exhibit Number</font></td>
                <td width="85%"><font size="2">Description</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="15%">&#160;</td>
                <td width="85%">&#160;</td>
              </tr>
              <tr bgcolor="white">
                <td width="15%"><font size="2">5.</font></td>
                <td width="85%"><font size="2">Opinion regarding legality</font></td>
              </tr>
              <tr bgcolor="white">
                <td width="15%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.1</font></div>
                </td>
                <td width="85%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
                    of Malone &amp; Bailey P.C.</font></div>
                </td>
              </tr>
              <tr bgcolor="white">
                <td width="15%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.2</font></div>
                </td>
                <td width="85%">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
                    of Claudia J. McDowell Attorney At Law (included in Exhibit
                    5)</font></div>
                </td>
              </tr>
              <tr bgcolor="white">
                <td width="15%"><font size="2">99.1</font></td>
                <td width="85%"><font size="2">2007 Stock Compensation
                  Plan</font></td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
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            <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">6</font></div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
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            </div>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "v112296_s1.htm", "secsgml_size_bytes": 55902}]
metadata_filer: {"company-data": {"conformed-name": "Crown Equity Holdings, Inc.", "cik": "0001103833", "assigned-sic": "5734", "irs-number": "330677140", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-150566", "film-number": "08793254"}, "business-address": {"street1": "9680 WEST TROPICANA AVE", "street2": "SUITE 117", "city": "LAS VEGAS", "state": "NV", "zip": "89147", "phone": "702-448-1543"}, "mail-address": {"street1": "9680 WEST TROPICANA AVE", "street2": "SUITE 117", "city": "LAS VEGAS", "state": "NV", "zip": "89147"}, "former-company": [{"former-conformed-name": "MICRO BIO-MEDICAL WASTE SYSTEMS, INC.", "date-changed": "20060523"}, {"former-conformed-name": "20/20 NETWORKS INC", "date-changed": "20000120"}]}
text: Unassociated Document
  SECURITIES
        AND EXCHANGE COMMISSION
  Washington,
        D.C. 20549
  FORM
        S-8
  REGISTRATION
        STATEMENT
  Under
  THE
        SECURITIES ACT OF 1933
  CROWN
                  EQUITY HOLDINGS INC.
  (Exact
                  name of registrant as specified in its
                  charter)
  Nevada
  33-0677140
  (State
                  or other jurisdiction of incorporation or organization)
  (I.R.S.
                  Employer Identification No.)
  9680
                  W. Tropicana Suite #117
  Las
                  Vegas, Nevada
  89147
  (Address
                  of principal executive offices)
  (Zip
                  Code)
  CONSULTANTS
                  & EMPLOYEES STOCK PLAN FOR 2007
  (Full
                  title of the plan)
  Claudia
                  McDowell
  27430
                  Riverside Lane
  Valencia
                  CA 91345
  (Name
                  and address of agent for service)
  (661)
                  287-3772
  (Telephone
                  number, including area code, of agent for
                  service)
  CALCULATION
        OF REGISTRATION FEE
  Title
                  of Securities to be registered
  Amount
                  to be registered (1)
  Proposed
                  maximum offering price per share (2)
  Proposed
                  maximum aggregate offering price (2)
  Amount
                  of registration fee
  Common
                  Stock
  10,000,000
  $.10
  $1,000,000
  $39.30
  (1)
        Includes an indeterminate number of additional shares that may be issued to
        adjust the number of shares issued pursuant to the stock plan described herein
        as the result of any future stock split, stock dividend or similar adjustment
        of
        the registrant's outstanding common stock.
  (2)
        Estimated pursuant to Rule 457(h) solely for purposes of calculating amount
        of
        registration fee, based upon the average of the high and low prices reported
        on
        April 29, 2008, as reported on the OTC Electronic Bulletin Board.
  PART
          II
  INFORMATION
          REQUIRED IN THE REGISTRATION STATEMENT
  Item
          3.
  Incorporation
          of Documents by Reference.
  The
          following documents are hereby incorporated by reference into this registration
          statement:
  (a)
  The
          Annual Report for the fiscal year ended December 31, 2007, filed by the
          registrant with the Securities and Exchange Commission (the "Commission") on
          Form 10-KSB on April 21, 2008, which contains audited consolidated financial
          statements for the most recent fiscal year for which such statements have
          been
          filed.
  (b)
  In
          addition, all documents subsequently filed by the registrant pursuant to
          Sections 13(a), 13(c), 14 and 15(d) of the Securities 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 into this registration statement
          and
          to be a part hereof from the date of filing of such documents.
  Item
          4.
  Description
          of Securities.
  Not
          applicable. The class of securities to be offered is registered under Section
          12
          of the Exchange Act.
  Item
          5.
  Interests
          of Named Experts and Counsel.
  Claudia
          J. McDowell Attorney At Law has given an opinion on the validity of the
          securities being registered hereunder. Ms. McDowell owns shares of the Company's
          common stock and may be issued some of the shares being registered
          herein.
  Item
          6.
  Indemnification
          of Directors and Officers.
  The
          Company shall indemnify to the fullest extent permitted by, and in the manner
          permissible under the laws of the State of Nevada, any person made, or
          threatened to be made, a party to an action or proceeding, whether criminal,
          civil, administrative or investigative, by reason of the fact that he is
          or was
          a director or officer of the Company, or served any other enterprise as
          director, officer or employee at the request of the Company. The Board of
          Directors, in its discretion, shall have the power on behalf of the Company
          to
          indemnify any person, other than a director or officer, made a party to any
          action, suit or proceeding by reason of the fact that he/she is or was an
          employee of the Company.
  Pursuant
          to the Company's bylaws, the Company shall have the right to indemnify, to
          purchase indemnity insurance for, and to pay and advance expenses to, Directors,
          Officers and other persons who are eligible for, or entitled to, such
          indemnification, payments or advances, in accordance with and subject to
          the
          provisions of Nevada Corporation Law and any amendments thereto, to the extent
          such indemnification, payments or advances are either expressly required
          by such
          provisions or are expressly authorized by the Board of Directors within the
          scope of such provisions. The right of the Company to indemnify such persons
          shall include, but not be limited to, the authority of the Company to enter
          into
          written agreements for indemnification with such persons.
  2
  Subject
          to the provisions of Nevada Revised Statutes and any amendments thereto,
          a
          Director of the Corporation shall not be liable to the Corporation or its
          shareholders for monetary damages for an act or omission in the Director's
          capacity as a Director, except that this provision does not eliminate or
          limit
          the liability of a Director to the extent the Director is found liable
          for:
  1)
          a
          breach of the Director's duty of loyalty to the Corporation or its
          shareholders;
  2)
          an act
          or omission not in good faith that constitutes a breach of duty of the Director
          to the Corporation or an act or omission that involves intentional misconduct
          or
          a knowing violation of the law;
  3)
          A
          transaction from which the Director received an improper benefit, whether
          or not
          the benefit resulted from an action taken within the scope of the Director's
          office; or
  4)
          an act
          or omission for which the liability of a Director is expressly provided by
          an
          applicable statute.
  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 Securities Act
          of
          1933 and is, therefore, unenforceable.
  Item
          7.
  Exemption
          from Registration Claimed.
  Not
          applicable.
  Item
          8.
  Exhibits.
  5.
  Opinion
                    regarding legality
  23.1
  Consent
                    of Malone & Bailey P.C.
  23.2
  Consent
                    of Claudia J. McDowell Attorney At Law (included in Exhibit
                    5)
  99.1
  Consultants & Employees Stock Plan for
                  2007
  Item
          9.
  Undertakings.
  (a)
  The
          undersigned registrant hereby undertakes to file, during any period in which
          offers or sales are being made, a post-effective amendment to this registration
          statement (1) 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; (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;
          and
          (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.
  3
  (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
          (the
  "Act") may be permitted to directors, officers and controlling persons of the
          registrant pursuant to the foregoing provisions, or otherwise, the registrant
          has been advised that in the opinion of the 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 Los Angeles,
          California, on this 29th day of April, 2008.
  CROWN
                    EQUITY HOLDINGS INC.
  A
                    Nevada Corporation
  /s/
                  Arnulfo
                  Saucedo
  By: Arnulfo Saucedo
  Its:
                  CEO
  4
  Special
          Power of Attorney
  The
          undersigned constitute and appoint Arnulfo Saucedo their true and lawful
          attorney-in-fact and agent with full power of substitution, for him and in
          his
          name, place, and stead, in any and all capacities, to sign any and all
          amendments, including post-effective amendments, to this Form S-8 registration
          statement, and to file the same with all exhibits thereto, and all documents
          in
          connection therewith, with the Securities and Exchange Commission, granting
          such
          attorney-in-fact the full power and authority to do and perform each and
          every
          act and thing requisite and necessary to be done in and about the premises,
          as
          fully and to all intents and purposes as he might or could do in person,
          hereby
          ratifying and confirming all that such attorney-in-fact 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 date
          indicated:
  Dated: April 29, 2008
  /s/ Arnulfo Saucedo
  Arnulfo Saucedo, CEO
  Dated: April 29, 2008
  /s/ Dr. Sadegh Salmassi
  Dr. Sadegh Salmassi, Director
  Dated: April 29, 2008
  /s/ Steven Onoue
  Steven Onoue, Director
  Dated:
  April
                  29, 2008
  /s/ Montse Zaman
  Montse Zaman, CFO
  Dated: April 29, 2008
  /s/
                  Arnulfo Saucedo
  Arnulfo Saucedo,
                  Director
  5
  INDEX
          TO EXHIBITS
  Exhibit Number
  Description
  5.
  Opinion regarding legality
  23.1
  Consent
                    of Malone & Bailey P.C.
  23.2
  Consent
                    of Claudia J. McDowell Attorney At Law (included in Exhibit
                    5)
  99.1
  2007 Stock Compensation
                  Plan
  6