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<P style="MARGIN: 0px" align=center>As filed with the Securities and Exchange
Commission on October 3, 2008 </P>
<P style="MARGIN: 0px" align=center>Reg. No. 333-_______</P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 18pt; MARGIN: 0px; LINE-HEIGHT: 20pt"
align=center><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P style="FONT-SIZE: 13.5pt; MARGIN: 0px; LINE-HEIGHT: 15.5pt"
align=center><U>Washington, D.C. 20549 </U></P>
<P style="FONT-SIZE: 18pt; MARGIN: 0px; LINE-HEIGHT: 20pt"
align=center><B>&nbsp;</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="FONT-SIZE: 18pt; MARGIN: 0px; LINE-HEIGHT: 20pt" align=center><B>FORM
S-8 </B></P>
<P style="MARGIN: 0px" align=center><B>REGISTRATION STATEMENT </B></P>
<P style="MARGIN: 0px" align=center><B>UNDER </B></P>
<P style="MARGIN: 0px" align=center><B><U>THE SECURITIES ACT OF 1933
</U></B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="FONT-SIZE: 18pt; MARGIN: 0px; LINE-HEIGHT: 20pt" align=center><B>THE
ENLIGHTENED GOURMET, INC. &nbsp;</B></P>
<P style="MARGIN: 0px" align=center>(Exact name of registrant as specified in
its charter) </P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><BR></P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0 align=center>
<TR style="FONT-SIZE: 0px" height=0>
<TD width=324></TD>
<TD width=324></TD></TR>
<TR>
<TD width=324>
<P style="MARGIN: 0px" align=center>Nevada</P></TD>
<TD width=324>
<P style="MARGIN: 0px" align=center>32-0121206</P></TD></TR>
<TR>
<TD vAlign=top width=324>
<P style="MARGIN: 0px" align=center>(State or other jurisdiction of</P>
<P style="MARGIN: 0px" align=center>incorporation or organization)</P></TD>
<TD width=324>
<P style="MARGIN: 0px" align=center>(I.R.S. Employer</P>
<P style="MARGIN: 0px" align=center>identification
No.)</P></TD></TR></TABLE>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=center><B>THE ENLIGHTENED GOURMET, INC. 2008
PROFESSIONAL/CONSULTANT STOCK COMPENSATION PLAN &nbsp;</B></P>
<P style="MARGIN: 0px" align=center>(Full title of the plan)</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=center><B>236 Centerbrook, Hamden, CT 06518</B></P>
<P style="MARGIN: 0px" align=center>(Address of Principal Executive Offices)</P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><B>Alexander Bozzi III</B></P>
<P style="MARGIN: 0px" align=center><B>The Enlightened Gourmet, Inc. </B></P>
<P style="MARGIN: 0px" align=center><B>236 Centerbrook, Hamden, CT 06518</B></P>
<P style="MARGIN: 0px" align=center>&nbsp;(Name and address of agent for
service) </P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><B>(203) 230-9930</B></P>
<P style="MARGIN: 0px" align=center>&nbsp;(Telephone number, including area
code, of agent for service) </P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center>Copies to:</P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><B>Richard A. Friedman, Esq.</B></P>
<P style="MARGIN: 0px" align=center><B>Sichenzia Ross Friedman Ference
LLP</B></P>
<P style="MARGIN: 0px" align=center><B>61 Broadway, 32<SUP>nd</SUP> Fl.</B></P>
<P style="MARGIN: 0px" align=center><B>New York, NY 10006</B></P>
<P style="MARGIN: 0px" align=center><B>(212) 930-9700</B></P>
<P style="MARGIN: 0px" align=center><B>(212) 930-9725 (fax)</B></P>
<P style="MARGIN: 0px"><B>&nbsp;<A name=FIS_UNIDENTIFIED_TABLE></A></B>Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller
reporting company&#148; in Rule 12b-2 of the Exchange Act. (Check one):</P>
<P style="PADDING-LEFT: 36px; MARGIN: 0px; FONT-FAMILY: Wingdings 2"><FONT
face=Wingdings>o</FONT><FONT style="FONT-FAMILY: Times New Roman">&nbsp;&nbsp;
Large accelerated filer</FONT></P>
<P style="PADDING-LEFT: 36px; MARGIN: 0px; FONT-FAMILY: Wingdings 2"><FONT
face=Wingdings>o</FONT><FONT style="FONT-FAMILY: Times New Roman">&nbsp;&nbsp;
Accelerated filer</FONT></P>
<P style="PADDING-LEFT: 36px; MARGIN: 0px; FONT-FAMILY: Wingdings 2"><FONT
face=Wingdings>o</FONT><FONT style="FONT-FAMILY: Times New Roman">&nbsp;&nbsp;
Non-accelerated filer</FONT></P>
<P style="PADDING-LEFT: 36px; MARGIN: 0px; FONT-FAMILY: Wingdings 2"><FONT
face=Wingdings>x</FONT><FONT
style="FONT-FAMILY: Times New Roman">&nbsp;&nbsp;Smaller reporting
company</FONT></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=center><BR><BR></P>
<HR style="MARGIN-TOP: 9px; MARGIN-BOTTOM: 9px" noShade SIZE=1>
<P style="PAGE-BREAK-BEFORE: always; MARGIN: 0px" align=center><B>CALCULATION OF
REGISTRATION FEE</B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=justify>&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0 align=center>
<TR style="FONT-SIZE: 0px" height=0>
<TD width=186></TD>
<TD width=15></TD>
<TD width=72></TD>
<TD width=15></TD>
<TD width=104></TD>
<TD width=15></TD>
<TD width=98></TD>
<TD width=15></TD>
<TD width=86></TD>
<TD width=5></TD></TR>
<TR>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=186>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=72>
<P style="PADDING-RIGHT: 2px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=104>
<P style="PADDING-RIGHT: 2px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=98>
<P style="PADDING-RIGHT: 2px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=86>
<P style="PADDING-RIGHT: 2px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=5>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD></TR>
<TR>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=186>
<P style="PADDING-RIGHT: 1px; PADDING-LEFT: 12px; MARGIN: 0px"
align=center>&nbsp;</P>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Title of each class of securities</B></P>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>to be registered</B></P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=72>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Amount to be</B></P>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: normal"
align=center><B>Registered</B><FONT style="FONT-SIZE: 10pt"> </FONT><FONT
style="FONT-SIZE: 6.5pt"><B>(1)</B></FONT></P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=104>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Proposed Maximum </B></P>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Offering Price </B></P>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Per Security</B></P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=98>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Proposed Maximum</B></P>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Aggregate Offering </B></P>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Price</B></P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=86>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Amount of </B></P>
<P
style="PADDING-RIGHT: 2px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center><B>Registration Fee</B></P></TD>
<TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=5>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=186>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=72>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=104>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=98>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=86>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=5>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=186>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt">Common
Stock, $0.001 par value</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=72>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>5,000,000</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=104>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>$.0275 (3)</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=98>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>$137,500</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=86>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>$5.40</P></TD>
<TD style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=5>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=186>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=72>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=104>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=98>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=86>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffcc" vAlign=bottom width=5>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=186>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt">Total</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
width=15>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=72>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>5,000,000</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=104>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px" align=right>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=98>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=15>
<P style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px">&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=86>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>$5.40</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc"
vAlign=bottom width=5>
<P style="PADDING-RIGHT: 1px; MARGIN: 0px">&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0px"><BR></P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0>
<TR style="FONT-SIZE: 0px" height=0>
<TD width=36></TD>
<TD width=664></TD></TR>
<TR>
<TD vAlign=top width=36>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>(1)</P></TD>
<TD vAlign=top width=664>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=justify>Pursuant to Rule 416 promulgated under the Securities Act of
1933, as amended, there are also registered hereunder such indeterminate
number of additional shares as may be issued to the selling stockholders
to prevent dilution resulting from stock splits, stock dividends or
similar transactions.</P></TD></TR>
<TR>
<TD vAlign=top width=36>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>(2)</P></TD>
<TD vAlign=top width=664>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=justify>Represents shares of common stock issuable pursuant to the
2008 Professional/Consultant Stock Compensation Plan.</P></TD></TR>
<TR>
<TD vAlign=top width=36>
<P
style="PADDING-RIGHT: 1px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=center>(3)</P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><BR></P></TD>
<TD vAlign=top width=664>
<P
style="PADDING-RIGHT: 0px; FONT-SIZE: 8pt; MARGIN: 0px; LINE-HEIGHT: 10pt"
align=justify>Estimated solely for purposed of calculating the
registration fee in accordance with Rule 457(c) and (h) under the
Securities Act of 1933, using the average of the high and low price as
reported on the Over-The &#150;Counter Bulletin Board on October 2, 2008 of
$.0275.</P></TD><A name=FIS_PART_I></A></TR></TABLE>
<P style="MARGIN: 0px" align=center><BR><BR></P>
<P style="MARGIN: 0px" align=center>2</P>
<P style="MARGIN: 0px"><BR></P>
<HR style="MARGIN-TOP: 9px; MARGIN-BOTTOM: 9px" noShade SIZE=1>
<P style="PAGE-BREAK-BEFORE: always; MARGIN: 0px" align=center><B>EXPLANATORY
NOTE</B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=justify>This Registration statement is being filed
in accordance with the requirements of Form S-8 in order to register 5,000,000
shares of the Company&#146;s Common Stock issuable under the 2008
Professional/Consultant Stock Compensation Plan (the &#147;Plan&#148;). &nbsp;</P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><B>Part I</B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><B>Item 1. Plan Information. </B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=justify>The documents containing the information
specified in Item 1 will be sent or given to participants in the Plan as
specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the
"Securities Act"). Such documents are not required to be and are not filed with
the Securities and Exchange Commission (the "SEC") either as part of this
Registration Statement or as prospectuses or prospectus supplements pursuant to
Rule 424. These documents and the documents incorporated by reference in this
Registration Statement pursuant to Item 3 of Part II of this Form S-8, taken
together, constitute a prospectus that meets the requirements of Section 10(a)
of the Securities Act<A name=FIS_REGISTRANT_INFORMATION></A>.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><B>Item
2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registrant
Information and Employee Plan Annual Information.</B></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px">We will provide to each Recipient a written statement
advising it of the availability of documents incorporated by reference in Item 3
of Part II of this Registration Statement and of documents required to be
delivered pursuant to Rule 428(b) under the Securities Act without charge and
upon written or oral notice by contacting:</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=center><B>Alexander L. Bozzi, III</B></P>
<P style="MARGIN: 0px" align=center><B>President &nbsp;</B></P>
<P style="MARGIN: 0px" align=center><B>The Enlightened Gourmet, Inc. </B></P>
<P style="MARGIN: 0px" align=center><B>236 Centerbrook, Hamden, CT 06518</B></P>
<P style="MARGIN: 0px" align=center><B>(203) 230-9930</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><BR></P><A name=FIS_RISK_FACTORS></A><A
name=eolPage13></A><A name=FIS_PROCEED_USE></A><A
name=FIS_SELLING_SHAREHOLDERS></A><A name=FIS_BENEFICIAL_OWNERS></A><A
name=FIS_DISTRIBUTION_PLAN></A><A name=S8_HTM__TOC98319301></A><A
name=S8_HTM__TOC113071687></A><A name=S8_HTM__TOC113071790></A><A
name=S8_HTM__TOC113071873></A><A name=S8_HTM__TOC121550116></A><A
name=FIS_EXPERTS></A>
<P style="MARGIN: 0px" align=center><B>Part II</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P><A name=FIS_DOCUMENTS_BY_REFERENCE></A>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px"><B>Item 3.</B> </P>
<P style="MARGIN: 0px; TEXT-INDENT: 96px"><B>Incorporation of Documents by
Reference.</B></P>
<P style="MARGIN: 0px" align=justify>&nbsp;</P>
<P style="MARGIN: 0px" align=justify>The Registrant hereby incorporates by
reference into this Registration Statement the documents listed below. In
addition, all documents subsequently filed pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act"), prior to
the filing of a post-effective amendment which indicates that all securities
offered have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing of such documents:</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify>The following documents
filed with the SEC are incorporated herein by reference: </P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 96px; MARGIN-BOTTOM: -16px; TEXT-INDENT: -48px; FONT-FAMILY: Symbol"
align=justify>&#183;</P>
<P style="PADDING-LEFT: 96px; MARGIN: 0px" align=justify>Reference is made to
the Registrant&#146;s annual report on Form 10-KSB for the period ending December 31,
2007, as filed with the SEC on April 11, 2008, which is hereby incorporated by
reference.</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 96px; MARGIN-BOTTOM: -16px; TEXT-INDENT: -48px; FONT-FAMILY: Symbol"
align=justify>&#183;</P>
<P style="PADDING-LEFT: 96px; MARGIN: 0px" align=justify>Reference is made to
the Registrant&#146;s quarterly report on Form 10-Q for the period ending March 31,
2008, as filed with the SEC on May 20, 2008, which is hereby incorporated by
reference.</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 96px; MARGIN-BOTTOM: -16px; TEXT-INDENT: -48px; FONT-FAMILY: Symbol"
align=justify>&#183;</P>
<P style="PADDING-LEFT: 96px; MARGIN: 0px" align=justify>Reference is made to
the Registrant&#146;s quarterly report on Form 10-Q for the period ending June 30,
2008, as filed with the SEC on August 20, 2008. </P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 96px; MARGIN-BOTTOM: -16px; TEXT-INDENT: -48px; FONT-FAMILY: Symbol"
align=justify>&#183;</P>
<P style="PADDING-LEFT: 96px; MARGIN: 0px" align=justify>Reference is made to
Registrant's Current Reports filed on Form 8-K filed with the SEC on February
11, 2008, March 18, 2008, March 28, 2008, April 4, 2008, (as amended on April 4,
2008), April 10, 2008, May 8, 2008, June 3, 2008, July 10, 2008, July 22, 2008,
August 7, 2008, August 18, 2008, and September 10, 2008 each which is hereby
incorporated by reference.</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px" align=justify><BR><BR></P>
<P style="MARGIN: 0px" align=center>3</P>
<P style="MARGIN: 0px"><BR></P>
<HR style="MARGIN-TOP: 9px; MARGIN-BOTTOM: 9px" noShade SIZE=1>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 96px; MARGIN-BOTTOM: -16px; PAGE-BREAK-BEFORE: always; TEXT-INDENT: -48px; FONT-FAMILY: Symbol"
align=justify>&#183;</P>
<P style="PADDING-LEFT: 96px; MARGIN: 0px" align=justify>Reference is made to
the description of the Registrant's common stock as contained in its
Registration Statement on Form 10-SB, filed with the Commission on November 1,
2005, including all amendments and reports filed with the Commission for the
purpose of updating such description, which is hereby incorporated by
reference.</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px" align=justify><B>Item 4.
<I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;</B></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><B>Description of
Securities.</B></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px" align=justify>Not Applicable</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px" align=justify><B>Item 5.</B>
<I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;</P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><B>Interests of Named
Experts and Counsel.</B></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; LINE-HEIGHT: normal" align=justify>The validity of the
shares of common stock offered hereby will be passed upon for the Registrant by
Sichenzia Ross Friedman Ference LLP, 61 Broadway, 32<FONT
style="FONT-SIZE: 7pt"><SUP>nd</SUP></FONT> fl., New York, NY 10006. Certain
members or employees of Sichenzia Ross Friedman Ference LLP will receive shares
of the Company&#146;s common stock under this registration statement to be issued as
compensation for legal services performed on behalf of the Registrant. </P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px" align=justify><B>Item 6.</B>
<I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;</P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><B>Indemnification of
Directors and Officers.<A name=FIS_EXEMPTION_FROM_REGISTRATION></A></B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px">Neither the Company&#146;s Articles of Incorporation nor its
Bylaws provide for indemnification of directors or officers.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px">Nevada Revised Statutes Section 78.7502 provides for
discretionary and mandatory indemnification of officers, directors, employees
and agents, in general, as follows:</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px">1. A corporation may indemnify any
person who was or is a party or is threatened to be made a party to any
threatened, pending or completed legal proceeding, except by or in the right of
the corporation, by reason of the fact that the person is or was a director,
officer, employee or agent of the corporation, against expenses, including
attorneys' fees, judgments, fines and amounts paid in settlement actually and
reasonably incurred by the person in connection with the action, suit or
proceeding if the person acted in good faith and in a manner which was
reasonably believed to be in or not opposed to the best interests of the
corporation, and, with respect to any criminal action or proceeding, had no
reasonable cause to believe the conduct was unlawful.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px">2. A corporation may indemnify any
person who was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the
corporation to procure a judgment in its favor by reason of the fact that the
person is or was a director, officer, employee or agent of the corporation,
against expenses, including amounts paid in settlement and attorneys' fees
actually and reasonably incurred by the person in connection with the defense or
settlement of the action or suit if the person acted in good faith and in a
manner reasonably believed to be in or not opposed to the best interests of the
corporation.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 61px">Indemnification may not be made for
any claim, issue or matter as to which such a person has been adjudged by a
court of competent jurisdiction, after exhaustion of all appeals therefrom, to
be liable to the corporation or for amounts paid in settlement to the
corporation, unless and only to the extent that the court in which the action or
suit was brought or other court of competent jurisdiction determines upon
application that in view of all the circumstances of the case, the person is
fairly and reasonably entitled to indemnity for such expenses as the court deems
proper.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px">3. To the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or
otherwise in defense of any action, suit or proceeding referred to in
subsections 1 and 2, or in defense of any claim, issue or matter therein, the
corporation shall indemnify the person against expenses, including attorneys'
fees, actually and reasonably incurred in connection with the defense.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px">Nevada Revised Statutes Section 78.751 requires
authorization for discretionary indemnification; advancement of expenses and
limitation on indemnification and advancement of expenses as follows:</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px">1. Any discretionary indemnification
under NRS 78.7502 unless ordered by a court or advanced pursuant to subsection
2, may be made by the corporation only as authorized in the specific case upon a
determination that indemnification of the director, officer, employee or agent
is proper in the circumstances. The determination must be made:</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 96px">(a) By the stockholders;</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 96px">(b) By the board of directors by
majority vote of a quorum consisting of directors who were not parties to the
action, suit or proceeding;</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 96px">(c) If a majority vote of a quorum
consisting of directors who were not &nbsp;parties to the action, suit or
&nbsp;proceeding so orders, by independent legal counsel in a written opinion;
or</P>
<P style="MARGIN: 0px"><BR><BR></P>
<P style="MARGIN: 0px" align=center>4</P>
<P style="MARGIN: 0px"><BR></P>
<HR style="MARGIN-TOP: 9px; MARGIN-BOTTOM: 9px" noShade SIZE=1>
<P style="PAGE-BREAK-BEFORE: always; MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 96px">(d) &nbsp;&nbsp;If a quorum consisting
of directors who were not parties to the action, suit or proceeding cannot be
obtained, by independent legal counsel in a written opinion.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px" align=justify><B>Item 7.</B>
<I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;</P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><B>Exemption from
Registration Claimed.</B></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px" align=justify>Not applicable.<A
name=FIS_EXHIBITS></A></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px" align=justify><B>Item 8.</B>
<I>&nbsp;</I></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px; TEXT-INDENT: 48px"
align=justify>&nbsp;</P>
<P style="MARGIN: 0px; TEXT-INDENT: 96px" align=justify><B>Exhibits.</B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px"><B>EXHIBIT </B></P>
<P
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px; TEXT-INDENT: 48px"><B><U>NUMBER</U></B></P>
<P style="MARGIN: 0px; TEXT-INDENT: 144px"><B><U>EXHIBIT</U></B></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 144px; MARGIN-BOTTOM: -16px; TEXT-INDENT: -96px">5.1</P>
<P style="PADDING-LEFT: 144px; MARGIN: 0px">Opinion of Sichenzia Ross Friedman
Ference LLP.</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 144px; MARGIN-BOTTOM: -16px; TEXT-INDENT: -96px">23.1</P>
<P style="PADDING-LEFT: 144px; MARGIN: 0px">Consent of Sichenzia Ross Friedman
Ference LLP is contained in Exhibit 5.1.</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 144px; MARGIN-BOTTOM: -16px; TEXT-INDENT: -96px">23.2</P>
<P style="PADDING-LEFT: 144px; MARGIN: 0px">Consent of Mahoney Sabol &amp;
Company &nbsp;LLP </P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN-TOP: 0px; PADDING-LEFT: 48px; MARGIN-BOTTOM: -16px">99.1</P>
<P
style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 48px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Enlightened Gourmet, Inc. 2008 Professional/Consultant Stock Compensation Plan
</P>
<P style="MARGIN: 0px"><BR></P><A name=FIS_UNDERTAKINGS></A>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px" align=justify><B>Item 9.</B>
<I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;</P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><B>Undertakings.</B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=justify><FONT style="BACKGROUND-COLOR: #ffffff">(a)
&nbsp;The undersigned registrant hereby undertakes: </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">(1)&nbsp; To file, during any period in which
offers or sales are being made, a post-effective amendment to this registration
statement: </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 48px; MARGIN-BOTTOM: -16px; TEXT-INDENT: 48px"
align=justify>(i) &nbsp;</P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 96px" align=justify>To
include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act
of 1933; </P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 48px; MARGIN-BOTTOM: -16px; TEXT-INDENT: 48px"
align=justify>(ii) </P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 96px"
align=justify>(ii)&nbsp;To reflect in the prospectus any facts or events arising
after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of
securities offered (if the total dollar value of securities offered would not
exceed that which was registered) and any deviation from the low or high end of
the estimated maximum offering range may be reflected in the form of prospectus
filed with the Commission pursuant to Rule&nbsp;424(b) if, in the aggregate, the
changes in volume and price represent no more than 20&nbsp;percent change in the
maximum aggregate offering price set forth in the &#147;Calculation of Registration
Fee&#148; table in the effective registration statement; </P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 48px; MARGIN-BOTTOM: -16px; TEXT-INDENT: 48px"
align=justify>(iii)</P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 96px" align=justify>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; </P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff"><I>Provided, however</I></FONT><FONT
style="BACKGROUND-COLOR: #ffffff">, that paragraphs (1)(i), and (1)(ii) do not
apply if the Registration Statement is on Form S-8 and if the information
required to be included in a post-effective amendment by those paragraphs is
contained in reports filed with or furnished to the Commission by the Registrant
pursuant to section&nbsp;13 or section&nbsp;15(d) of the Securities Exchange Act
of 1934 that are incorporated by reference in the registration
statement.</FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">(2)&nbsp;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 </FONT><FONT
style="BACKGROUND-COLOR: #ffffff"><I>bona fide </I></FONT><FONT
style="BACKGROUND-COLOR: #ffffff">offering thereof. </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">(3)&nbsp;To remove from registration by means
of a post-effective amendment any of the securities being registered which
remain unsold at the termination of the offering. </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">(4)&nbsp;That, for purposes of determining any
liability under the Securities Act of 1933, each filing of the registrant&#146;s
annual report pursuant to Section&nbsp;13(a) or 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit plan&#146;s
annual report pursuant to Section&nbsp;15(d) of the Securities Exchange Act of
1934)&nbsp;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 </FONT><FONT style="BACKGROUND-COLOR: #ffffff"><I>bona fide
</I></FONT><FONT style="BACKGROUND-COLOR: #ffffff">offering thereof. </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">(5)&nbsp;That, for the purpose of determining
liability under the Securities Act of 1933 to any purchaser: </FONT></P>
<P style="MARGIN: 0px" align=justify><BR><BR></P>
<P style="MARGIN: 0px" align=center>5</P>
<P style="MARGIN: 0px"><BR></P>
<HR style="MARGIN-TOP: 9px; MARGIN-BOTTOM: 9px" noShade SIZE=1>
<P style="PAGE-BREAK-BEFORE: always; MARGIN: 0px" align=justify><BR></P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 48px"
align=justify><FONT style="BACKGROUND-COLOR: #ffffff">(A)&nbsp;Each prospectus
filed by a Registrant pursuant to Rule&nbsp;424(b)(3) shall be deemed to be part
of the registration statement as of the date the filed prospectus was deemed
part of and included in the registration statement; and </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 48px"
align=justify><FONT style="BACKGROUND-COLOR: #ffffff">(B)&nbsp;Each prospectus
required to be filed pursuant to Rule&nbsp;424(b)(2), (b)(5) or (b)(7) as part
of a registration statement in reliance on Rule&nbsp;430B relating to an
offering made pursuant to Rule&nbsp;415(a)(1)(i), (vii)&nbsp;or (x)&nbsp;for the
purpose of providing the information required by Section 10(a) of the Securities
Act of 1933 shall be deemed to be part of and included in the registration
statement as of the earlier of the date such form of prospectus is first used
after effectiveness or the date of the first contract of sale of securities in
the offering described in the prospectus. As provided in Rule&nbsp;430B, for
liability purposes of the issuer and any person that is at that date an
underwriter, such date shall be deemed to be a new effective date of the
registration statement relating to the securities in the registration statement
to which the prospectus relates, and the offering of such securities at that
time shall be deemed to be the initial </FONT><FONT
style="BACKGROUND-COLOR: #ffffff"><I>bona fide </I></FONT><FONT
style="BACKGROUND-COLOR: #ffffff">offering thereof. </FONT><FONT
style="BACKGROUND-COLOR: #ffffff"><I>Provided, however</I></FONT><FONT
style="BACKGROUND-COLOR: #ffffff">, that no statement made in a registration
statement or prospectus that is part of the registration statement or made in a
document incorporated or deemed incorporated by reference into the registration
statement or prospectus that is part of the registration statement will, as to a
purchaser with a time of contract of sale prior to such effective date,
supersede or modify any statement that was made in the registration statement or
prospectus that was part of the registration statement or made in any such
document immediately prior to such effective date. </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">(6) That, for the purpose of determining
liability of a Registrant under the Securities Act of 1933 to any purchaser in
the initial distribution of the securities, each undersigned Registrant
undertakes that in a primary offering of securities of an undersigned Registrant
pursuant to this registration statement, regardless of the underwriting method
used to sell the securities to the purchaser, if the securities are offered or
sold to such purchaser by means of any of the following communications, the
undersigned Registrant will be a seller to the purchaser and will be considered
to offer or sell such securities to such purchaser: </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 48px"
align=justify><FONT style="BACKGROUND-COLOR: #ffffff">(i)&nbsp;Any preliminary
prospectus or prospectus of an undersigned Registrant relating to the offering
required to be filed pursuant to Rule&nbsp;424; </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 48px"
align=justify><FONT style="BACKGROUND-COLOR: #ffffff">(ii)&nbsp;Any free writing
prospectus relating to the offering prepared by or on behalf of an undersigned
Registrant or used or referred to by an undersigned Registrant; </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 48px"
align=justify><FONT style="BACKGROUND-COLOR: #ffffff">(iii)&nbsp;The portion of
any other free writing prospectus relating to the offering containing material
information about an undersigned Registrant or its securities provided by or on
behalf of an undersigned Registrant; and </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="PADDING-LEFT: 48px; MARGIN: 0px; TEXT-INDENT: 48px"
align=justify><FONT style="BACKGROUND-COLOR: #ffffff">(iv)&nbsp;Any other
communication that is an offer in the offering made by an undersigned Registrant
to the purchaser. </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">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 and is, therefore, unenforceable. </FONT></P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px; TEXT-INDENT: 48px" align=justify><FONT
style="BACKGROUND-COLOR: #ffffff">In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication of
such issue. </FONT></P>
<P style="MARGIN: 0px" align=center>&nbsp;</P>
<P style="MARGIN: 0px" align=center><BR><BR></P>
<P style="MARGIN: 0px" align=center>6</P>
<P style="MARGIN: 0px"><BR></P>
<HR style="MARGIN-TOP: 9px; MARGIN-BOTTOM: 9px" noShade SIZE=1>
<P style="PAGE-BREAK-BEFORE: always; MARGIN: 0px"
align=center><B>SIGNATURES</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=justify>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 Hamden, Connecticut on October 3,
2008:</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0>
<TR style="FONT-SIZE: 0px" height=0>
<TD width=210></TD>
<TD width=19></TD>
<TD width=489></TD></TR>
<TR>
<TD width=210>
<P style="MARGIN: 0px">&nbsp;</P></TD>
<TD width=509 colSpan=2>
<P style="MARGIN: 0px">THE ENLIGHTENED GOURMET, INC. </P></TD></TR>
<TR>
<TD width=210>
<P style="MARGIN: 0px">&nbsp;</P></TD>
<TD width=509 colSpan=2>
<P style="MARGIN: 0px">&nbsp;</P></TD></TR>
<TR>
<TD width=210>
<P style="MARGIN: 0px">&nbsp;</P></TD>
<TD width=19>
<P style="MARGIN: 0px">&nbsp;</P></TD>
<TD width=489>
<P style="MARGIN: 0px">&nbsp;</P></TD></TR>
<TR>
<TD width=210>
<P style="MARGIN: 0px">&nbsp;</P></TD>
<TD vAlign=top width=19>
<P style="MARGIN: 0px">By:</P></TD>
<TD width=489>
<P style="MARGIN: 0px">&nbsp;<I><U>/s/ Alexander L. Bozzi, III
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></I></P></TD></TR>
<TR>
<TD width=210>
<P>&nbsp;</P></TD>
<TD width=19>
<P>&nbsp;</P></TD>
<TD vAlign=top width=489>
<P style="MARGIN: 0px">Alexander L. Bozzi, III </P></TD></TR>
<TR>
<TD width=210>
<P>&nbsp;</P></TD>
<TD width=19>
<P>&nbsp;</P></TD>
<TD vAlign=top width=489>
<P style="MARGIN: 0px">President, Chief Operating Officer, Treasurer, and
Secretary </P>
<P style="MARGIN: 0px">(Principal Executive Officer, Principal Financial
Officer and Principal Accounting Officer )</P></TD></TR>
<TR>
<TD width=210>
<P>&nbsp;</P></TD>
<TD width=19>
<P>&nbsp;</P></TD>
<TD vAlign=top width=489>
<P>&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px" align=justify>Each person whose signature appears below
constitutes and appoints Alexander L. Bozzi, III his true and lawful
attorneys-in-fact and agent with full powers of substitution and resubstitution,
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 Registration
Statement, any Amendments thereto and any Registration Statement of the same
offering which is effective upon filing pursuant to Rule 462(b) under the
Securities Act of 1933, as amended, and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the Securities
Exchange Commission, granting unto said attorney-in-fact and agent, each acting
alone, full powers 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 to all
intents and purposes as he might or could do in person, hereby ratifying and
confirming all said attorney-in-fact and agent, acting alone, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.</P>
<P style="MARGIN: 0px" align=justify>&nbsp;</P>
<P style="MARGIN: 0px" align=justify>Pursuant to the requirements of the
Securities Act of 1933, as amended, this registration statement has been signed
below by the following persons in the capacities and on the dates indicated
below.</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0>
<TR style="FONT-SIZE: 0px" height=0>
<TD width=317></TD>
<TD width=200></TD>
<TD width=199></TD></TR>
<TR>
<TD vAlign=top width=317>
<P style="MARGIN: 0px" align=center><U>Signature</U> </P></TD>
<TD vAlign=top width=200>
<P style="MARGIN: 0px" align=center><U>Title</U> </P></TD>
<TD vAlign=top width=199>
<P style="MARGIN: 0px" align=center><U>Date</U> </P></TD></TR>
<TR>
<TD vAlign=top width=317>
<P style="MARGIN: 0px">&nbsp;</P></TD>
<TD vAlign=top width=200>
<P>&nbsp;</P></TD>
<TD vAlign=top width=199>
<P style="MARGIN: 0px" align=center>&nbsp;</P></TD></TR>
<TR>
<TD vAlign=top width=317>
<P style="MARGIN: 0px"><I><U>/s/ Alexander Bozzi III
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></I></P>
<P style="MARGIN: 0px">Alexander L. Bozzi III</P></TD>
<TD vAlign=top width=200>
<P style="MARGIN: 0px" align=center>President, Chief Operating Officer,
Treasurer, Secretary and Director</P>
<P style="MARGIN: 0px" align=center>(Principal Executive Officer,
Principal Financial Officer and Principal Accounting Officer)</P></TD>
<TD vAlign=top width=199>
<P style="MARGIN: 0px" align=center>October &nbsp;3, 2008</P></TD></TR>
<TR>
<TD vAlign=top width=317>
<P>&nbsp;</P></TD>
<TD vAlign=top width=200>
<P>&nbsp;</P></TD>
<TD vAlign=top width=199>
<P>&nbsp;</P></TD></TR>
<TR>
<TD vAlign=top width=317>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="MARGIN: 0px"><I><U>/s/ Geno Celella
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></I></P>
<P style="MARGIN: 0px">Geno Celella </P></TD>
<TD vAlign=top width=200>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center>Director</P></TD>
<TD vAlign=top width=199>
<P style="MARGIN: 0px" align=center>&nbsp;</P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px" align=center>October 3, 2008 </P></TD></TR>
<TR>
<TD vAlign=top width=317>
<P>&nbsp;</P></TD>
<TD vAlign=top width=200>
<P>&nbsp;</P></TD>
<TD vAlign=top width=199>
<P>&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px">&nbsp;</P><A name=FIS_EXHIBIT_4></A><A
name=FIS_EXHIBIT_23></A>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><BR><BR></P>
<P style="MARGIN: 0px" align=center>7</P>
<P
style="MARGIN: 0px"><BR></P></DIV></BODY>
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{"company-data": {"conformed-name": "Enlightened Gourmet, Inc.", "cik": "0001342882", "assigned-sic": "5140", "irs-number": "223279105", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-153855", "film-number": "081107554"}, "business-address": {"street1": "236 CENTERBROOK", "city": "HAMDEN", "state": "CT", "zip": "06518", "phone": "203-230-9930"}, "mail-address": {"street1": "236 CENTERBROOK", "city": "HAMDEN", "state": "CT", "zip": "06518"}}
S-8
As filed with the Securities and Exchange
Commission on October 3, 2008
Reg. No. 333-_______
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
THE
ENLIGHTENED GOURMET, INC.
(Exact name of registrant as specified in
its charter)
Nevada
32-0121206
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
identification
No.)
THE ENLIGHTENED GOURMET, INC. 2008
PROFESSIONAL/CONSULTANT STOCK COMPENSATION PLAN
(Full title of the plan)
236 Centerbrook, Hamden, CT 06518
(Address of Principal Executive Offices)
Alexander Bozzi III
The Enlightened Gourmet, Inc.
236 Centerbrook, Hamden, CT 06518
(Name and address of agent for
service)
(203) 230-9930
(Telephone number, including area
code, of agent for service)
Copies to:
Richard A. Friedman, Esq.
Sichenzia Ross Friedman Ference
LLP
61 Broadway, 32
nd
Fl.
New York, NY 10006
(212) 930-9700
(212) 930-9725 (fax)
Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (Check one):
o
Large accelerated filer
o
Accelerated filer
o
Non-accelerated filer
x
Smaller reporting
company
CALCULATION OF
REGISTRATION FEE
Title of each class of securities
to be registered
Amount to be
Registered
(1)
Proposed Maximum
Offering Price
Per Security
Proposed Maximum
Aggregate Offering
Price
Amount of
Registration Fee
Common
Stock, $0.001 par value
5,000,000
$.0275 (3)
$137,500
$5.40
Total
5,000,000
$5.40
(1)
Pursuant to Rule 416 promulgated under the Securities Act of
1933, as amended, there are also registered hereunder such indeterminate
number of additional shares as may be issued to the selling stockholders
to prevent dilution resulting from stock splits, stock dividends or
similar transactions.
(2)
Represents shares of common stock issuable pursuant to the
2008 Professional/Consultant Stock Compensation Plan.
(3)
Estimated solely for purposed of calculating the
registration fee in accordance with Rule 457(c) and (h) under the
Securities Act of 1933, using the average of the high and low price as
reported on the Over-The –Counter Bulletin Board on October 2, 2008 of
$.0275.
2
EXPLANATORY
NOTE
This Registration statement is being filed
in accordance with the requirements of Form S-8 in order to register 5,000,000
shares of the Company's Common Stock issuable under the 2008
Professional/Consultant Stock Compensation Plan (the "Plan").
Part I
Item 1. Plan Information.
The documents containing the information
specified in Item 1 will be sent or given to participants in the Plan as
specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the
"Securities Act"). Such documents are not required to be and are not filed with
the Securities and Exchange Commission (the "SEC") either as part of this
Registration Statement or as prospectuses or prospectus supplements pursuant to
Rule 424. These documents and the documents incorporated by reference in this
Registration Statement pursuant to Item 3 of Part II of this Form S-8, taken
together, constitute a prospectus that meets the requirements of Section 10(a)
of the Securities Act
.
Item
2.            Registrant
Information and Employee Plan Annual Information.
We will provide to each Recipient a written statement
advising it of the availability of documents incorporated by reference in Item 3
of Part II of this Registration Statement and of documents required to be
delivered pursuant to Rule 428(b) under the Securities Act without charge and
upon written or oral notice by contacting:
Alexander L. Bozzi, III
President
The Enlightened Gourmet, Inc.
236 Centerbrook, Hamden, CT 06518
(203) 230-9930
Part II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3.
Incorporation of Documents by
Reference.
The Registrant hereby incorporates by
reference into this Registration Statement the documents listed below. In
addition, all documents subsequently filed pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act"), prior to
the filing of a post-effective amendment which indicates that all securities
offered have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing of such documents:
The following documents
filed with the SEC are incorporated herein by reference:
·
Reference is made to
the Registrant's annual report on Form 10-KSB for the period ending December 31,
2007, as filed with the SEC on April 11, 2008, which is hereby incorporated by
reference.
·
Reference is made to
the Registrant's quarterly report on Form 10-Q for the period ending March 31,
2008, as filed with the SEC on May 20, 2008, which is hereby incorporated by
reference.
·
Reference is made to
the Registrant's quarterly report on Form 10-Q for the period ending June 30,
2008, as filed with the SEC on August 20, 2008.
·
Reference is made to
Registrant's Current Reports filed on Form 8-K filed with the SEC on February
11, 2008, March 18, 2008, March 28, 2008, April 4, 2008, (as amended on April 4,
2008), April 10, 2008, May 8, 2008, June 3, 2008, July 10, 2008, July 22, 2008,
August 7, 2008, August 18, 2008, and September 10, 2008 each which is hereby
incorporated by reference.
3
·
Reference is made to
the description of the Registrant's common stock as contained in its
Registration Statement on Form 10-SB, filed with the Commission on November 1,
2005, including all amendments and reports filed with the Commission for the
purpose of updating such description, which is hereby incorporated by
reference.
Item 4.
Description of
Securities.
Not Applicable
Item 5.
Interests of Named
Experts and Counsel.
The validity of the
shares of common stock offered hereby will be passed upon for the Registrant by
Sichenzia Ross Friedman Ference LLP, 61 Broadway, 32
nd
fl., New York, NY 10006. Certain
members or employees of Sichenzia Ross Friedman Ference LLP will receive shares
of the Company's common stock under this registration statement to be issued as
compensation for legal services performed on behalf of the Registrant.
Item 6.
Indemnification of
Directors and Officers.
Neither the Company's Articles of Incorporation nor its
Bylaws provide for indemnification of directors or officers.
Nevada Revised Statutes Section 78.7502 provides for
discretionary and mandatory indemnification of officers, directors, employees
and agents, in general, as follows:
1. A corporation may indemnify any
person who was or is a party or is threatened to be made a party to any
threatened, pending or completed legal proceeding, except by or in the right of
the corporation, by reason of the fact that the person is or was a director,
officer, employee or agent of the corporation, against expenses, including
attorneys' fees, judgments, fines and amounts paid in settlement actually and
reasonably incurred by the person in connection with the action, suit or
proceeding if the person acted in good faith and in a manner which was
reasonably believed to be in or not opposed to the best interests of the
corporation, and, with respect to any criminal action or proceeding, had no
reasonable cause to believe the conduct was unlawful.
2. A corporation may indemnify any
person who was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the
corporation to procure a judgment in its favor by reason of the fact that the
person is or was a director, officer, employee or agent of the corporation,
against expenses, including amounts paid in settlement and attorneys' fees
actually and reasonably incurred by the person in connection with the defense or
settlement of the action or suit if the person acted in good faith and in a
manner reasonably believed to be in or not opposed to the best interests of the
corporation.
Indemnification may not be made for
any claim, issue or matter as to which such a person has been adjudged by a
court of competent jurisdiction, after exhaustion of all appeals therefrom, to
be liable to the corporation or for amounts paid in settlement to the
corporation, unless and only to the extent that the court in which the action or
suit was brought or other court of competent jurisdiction determines upon
application that in view of all the circumstances of the case, the person is
fairly and reasonably entitled to indemnity for such expenses as the court deems
proper.
3. To the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or
otherwise in defense of any action, suit or proceeding referred to in
subsections 1 and 2, or in defense of any claim, issue or matter therein, the
corporation shall indemnify the person against expenses, including attorneys'
fees, actually and reasonably incurred in connection with the defense.
Nevada Revised Statutes Section 78.751 requires
authorization for discretionary indemnification; advancement of expenses and
limitation on indemnification and advancement of expenses as follows:
1. Any discretionary indemnification
under NRS 78.7502 unless ordered by a court or advanced pursuant to subsection
2, may be made by the corporation only as authorized in the specific case upon a
determination that indemnification of the director, officer, employee or agent
is proper in the circumstances. The determination must be made:
(a) By the stockholders;
(b) By the board of directors by
majority vote of a quorum consisting of directors who were not parties to the
action, suit or proceeding;
(c) If a majority vote of a quorum
consisting of directors who were not  parties to the action, suit or
 proceeding so orders, by independent legal counsel in a written opinion;
or
4
(d)   If a quorum consisting
of directors who were not parties to the action, suit or proceeding cannot be
obtained, by independent legal counsel in a written opinion.
Item 7.
Exemption from
Registration Claimed.
Not applicable.
Item 8.
Exhibits.
EXHIBIT
NUMBER
EXHIBIT
5.1
Opinion of Sichenzia Ross Friedman
Ference LLP.
23.1
Consent of Sichenzia Ross Friedman
Ference LLP is contained in Exhibit 5.1.
23.2
Consent of Mahoney Sabol &
Company  LLP
99.1
The
Enlightened Gourmet, Inc. 2008 Professional/Consultant Stock Compensation Plan
Item 9.
Undertakings.
(a)
 The undersigned registrant hereby undertakes:
(1)  To file, during any period in which
offers or sales are being made, a post-effective amendment to this registration
statement:
(i)
To
include any prospectus required by Section 10(a)(3) of the Securities Act
of 1933;
(ii)
(ii) To reflect in the prospectus any facts or events arising
after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of
securities offered (if the total dollar value of securities offered would not
exceed that which was registered) and any deviation from the low or high end of
the estimated maximum offering range may be reflected in the form of prospectus
filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than 20 percent change in the
maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective registration statement;
(iii)
To
include any material information with respect to the plan of distribution not
previously disclosed in the registration statement or any material change to
such information in the registration statement;
Provided, however
, that paragraphs (1)(i), and (1)(ii) do not
apply if the Registration Statement is on Form S-8 and if the information
required to be included in a post-effective amendment by those paragraphs is
contained in reports filed with or furnished to the Commission by the Registrant
pursuant to section 13 or section 15(d) of the Securities Exchange Act
of 1934 that are incorporated by reference in 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.
(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 Securities Act of 1933, each filing of the registrant's
annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to 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.
(5) That, for the purpose of determining
liability under the Securities Act of 1933 to any purchaser:
5
(A) Each prospectus
filed by a Registrant pursuant to Rule 424(b)(3) shall be deemed to be part
of the registration statement as of the date the filed prospectus was deemed
part of and included in the registration statement; and
(B) Each prospectus
required to be filed pursuant to Rule 424(b)(2), (b)(5) or (b)(7) as part
of a registration statement in reliance on Rule 430B relating to an
offering made pursuant to Rule 415(a)(1)(i), (vii) or (x) for the
purpose of providing the information required by Section 10(a) of the Securities
Act of 1933 shall be deemed to be part of and included in the registration
statement as of the earlier of the date such form of prospectus is first used
after effectiveness or the date of the first contract of sale of securities in
the offering described in the prospectus. As provided in Rule 430B, for
liability purposes of the issuer and any person that is at that date an
underwriter, such date shall be deemed to be a new effective date of the
registration statement relating to the securities in the registration statement
to which the prospectus relates, and the offering of such securities at that
time shall be deemed to be the initial
bona fide
offering thereof.
Provided, however
, that no statement made in a registration
statement or prospectus that is part of the registration statement or made in a
document incorporated or deemed incorporated by reference into the registration
statement or prospectus that is part of the registration statement will, as to a
purchaser with a time of contract of sale prior to such effective date,
supersede or modify any statement that was made in the registration statement or
prospectus that was part of the registration statement or made in any such
document immediately prior to such effective date.
(6) That, for the purpose of determining
liability of a Registrant under the Securities Act of 1933 to any purchaser in
the initial distribution of the securities, each undersigned Registrant
undertakes that in a primary offering of securities of an undersigned Registrant
pursuant to this registration statement, regardless of the underwriting method
used to sell the securities to the purchaser, if the securities are offered or
sold to such purchaser by means of any of the following communications, the
undersigned Registrant will be a seller to the purchaser and will be considered
to offer or sell such securities to such purchaser:
(i) Any preliminary
prospectus or prospectus of an undersigned Registrant relating to the offering
required to be filed pursuant to Rule 424;
(ii) Any free writing
prospectus relating to the offering prepared by or on behalf of an undersigned
Registrant or used or referred to by an undersigned Registrant;
(iii) The portion of
any other free writing prospectus relating to the offering containing material
information about an undersigned Registrant or its securities provided by or on
behalf of an undersigned Registrant; and
(iv) Any other
communication that is an offer in the offering made by an undersigned Registrant
to the purchaser.
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 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.
6
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 Hamden, Connecticut on October 3,
2008:
THE ENLIGHTENED GOURMET, INC.
By:
/s/ Alexander L. Bozzi, III
Alexander L. Bozzi, III
President, Chief Operating Officer, Treasurer, and
Secretary
(Principal Executive Officer, Principal Financial
Officer and Principal Accounting Officer )
Each person whose signature appears below
constitutes and appoints Alexander L. Bozzi, III his true and lawful
attorneys-in-fact and agent with full powers of substitution and resubstitution,
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 Registration
Statement, any Amendments thereto and any Registration Statement of the same
offering which is effective upon filing pursuant to Rule 462(b) under the
Securities Act of 1933, as amended, and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the Securities
Exchange Commission, granting unto said attorney-in-fact and agent, each acting
alone, full powers 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 to all
intents and purposes as he might or could do in person, hereby ratifying and
confirming all said attorney-in-fact and agent, acting alone, or his substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the
Securities Act of 1933, as amended, this registration statement has been signed
below by the following persons in the capacities and on the dates indicated
below.
Signature
Title
Date
/s/ Alexander Bozzi III
Alexander L. Bozzi III
President, Chief Operating Officer,
Treasurer, Secretary and Director
(Principal Executive Officer,
Principal Financial Officer and Principal Accounting Officer)
October  3, 2008
/s/ Geno Celella
Geno Celella
Director
October 3, 2008
7