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<META NAME="date" CONTENT="07/05/2006">
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<DIV style="width:468pt"><P style="line-height:normal; margin:0pt; text-indent:36pt; font-family:Verdana"><FONT FACE="Verdana">&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman">&nbsp;As Filed with the Securities and Exchange Commission on July 28, 2006</FONT></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><FONT FACE="Times New Roman">&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration Number &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;</FONT></P>
<P style="margin:0pt" align=center><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>WASHINGTON, D.C. 20549</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>FORM S-8</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>REGISTRATION STATEMENT</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>UNDER</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>THE SECURITIES ACT OF 1933</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>______________________________________________ </P>
<P style="margin:0pt" align=center><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>GREENS WORLDWIDE INCORPORATED</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>_____________________________________________</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD width=212.4></TD><TD width=27></TD><TD width=198></TD></TR>
<TR><TD valign=top width=283.2>&nbsp;</TD><TD valign=top width=36>&nbsp;</TD><TD valign=top width=264>&nbsp;</TD></TR>
<TR><TD style="border-bottom:0.5pt solid #000000" valign=top width=283.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Arizona</P>
</TD><TD valign=top width=36>&nbsp;</TD><TD style="border-bottom:0.5pt solid #000000" valign=top width=264><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>86-0718104</P>
</TD></TR>
<TR><TD valign=top width=283.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(State or other jurisdiction of</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Incorporation or organization)</P>
</TD><TD valign=top width=36>&nbsp;</TD><TD valign=top width=264><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(I.R.S. Employer &nbsp;&nbsp;Identification Number)</P>
</TD></TR>
</TABLE>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; text-indent:36pt; font-size:12pt">&nbsp;&nbsp;&nbsp;</P>
<P style="line-height:14pt; margin:0pt; text-indent:288pt; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="line-height:14pt; margin:0pt; padding-left:216pt; text-indent:-72pt; font-size:12pt">&nbsp;&nbsp;&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD width=302.85></TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>346 Woodland Church Road</P>
</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Hertford, North Carolina 27944</P>
</TD></TR>
<TR><TD style="border-bottom:0.5pt solid #000000" valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Telephone: 252-264-2064</P>
</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(Address of principal executive offices)</P>
</TD></TR>
<TR><TD valign=top width=403.8>&nbsp;</TD></TR>
<TR><TD valign=top width=403.8>&nbsp;</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Greens Worldwide Incorporated.</P>
</TD></TR>
<TR><TD style="border-bottom:0.5pt solid #000000" valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>2006 Broadly Based Stock Option Plan</P>
</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(Full title of the Plan)</P>
</TD></TR>
<TR><TD valign=top width=403.8>&nbsp;</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Gary B. Wolff, P.C.</P>
</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>805 Third Avenue</P>
</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>New York, New York 10022</P>
</TD></TR>
<TR><TD style="border-bottom:0.5pt solid #000000" valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Telephone: 212-644-6446</P>
</TD></TR>
<TR><TD valign=top width=403.8><P style="line-height:14pt; margin:0pt; font-size:12pt">(Name, address and telephone number of agent for service.)</P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt" align=center><B>CALCULATION OF REGISTRATION FEE <SUP>1</SUP></B></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD width=126.35></TD><TD width=95.75></TD><TD width=95.75></TD><TD width=114.15></TD><TD width=112.5></TD></TR>
<TR><TD style="border-top:2pt double #000000; border-bottom:0.5pt solid #000000" valign=top width=168.467><P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>Title of Securities to be Registered</P>
</TD><TD style="border-top:2pt double #000000; border-bottom:0.5pt solid #000000" valign=top width=127.667><P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>Amount to be registered</P>
</TD><TD style="border-top:2pt double #000000; border-bottom:0.5pt solid #000000" valign=top width=127.667><P style="margin:0pt" align=center>Proposed maximum offering price per share</P>
</TD><TD style="border-top:2pt double #000000; border-bottom:0.5pt solid #000000" valign=top width=152.2><P style="margin:0pt" align=center>Proposed maximum aggregate offering price</P>
</TD><TD style="border-top:2pt double #000000; border-bottom:0.5pt solid #000000" valign=top width=150><P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>Amount of registration fee</P>
</TD></TR>
<TR><TD style="border-bottom:0.5pt solid #000000" valign=top width=168.467><P style="margin:0pt" align=center>Common Stock</P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>$ No par value</P>
</TD><TD style="border-bottom:0.5pt solid #000000" valign=top width=127.667><P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>5,000,000</P>
</TD><TD style="border-bottom:0.5pt solid #000000" valign=top width=127.667><P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>$.67</P>
</TD><TD style="border-bottom:0.5pt solid #000000" valign=top width=152.2><P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>3,350,000</P>
</TD><TD style="border-bottom:0.5pt solid #000000" valign=top width=150><P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center>$358.45</P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; padding-left:324pt; text-indent:-324pt; font-size:12pt">________________________</P>
<P style="margin-top:0pt; margin-bottom:-12pt"><FONT FACE="Times New Roman" COLOR=#000000><SUP>1</SUP></FONT> </P>
<P style="margin:0pt; text-indent:36pt">Registration fee has been calculated pursuant to Rule 457 and is based upon the closing bid price of $.67 as of July 19, 2006.</P>
<P style="margin:0pt"><BR>
<BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt"><BR></P>
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<P style="margin:0pt; page-break-before:always"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">Item 3.</P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt"><U>Incorporation of Certain Documents by Reference</U>.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; padding-left:36pt; text-indent:36pt; font-size:12pt">The following documents are incorporated by reference in the registration statement:</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-18pt; font-size:12pt">a.</P>
<P style="line-height:14pt; margin:0pt; padding-left:108pt; font-size:12pt">The registrant's latest annual report on Form 10-KSB for calendar year ended December 31, 2005, as filed on April 14, 2006;</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-18pt; font-size:12pt">b.</P>
<P style="line-height:14pt; margin:0pt; padding-left:108pt; font-size:12pt">All other reports filed by the Registrant pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of 1934 since the end of the year covered by the Form 10-KSB referred to in (a) above; and</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-18pt; font-size:12pt">c.</P>
<P style="line-height:14pt; margin:0pt; padding-left:108pt; font-size:12pt">Not Applicable.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt">Reference is also made to the Company&#146;s Form SB-2 Registration Statement filed with the SEC on November 14, 2005 (SEC File No.: 333-129682) as amended on February 6, 2006.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt">All documents subsequently filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment to the registration statement which indicates that all of the shares of common stock offered have been sold or which deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by reference in the registration statement and to be a part hereof from the date of filing of such documents. &nbsp;Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. &nbsp;Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">Item 4.</P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt"><U>Description of Securities</U>.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt">The total number of shares authorized which the corporation has the authority to issue is One Hundred Million (100,000,000) shares, all of which shares are Common Stock, no par value per share without cumulative voting rights and without any preemptive rights and 5,000,000 shares of Preferred Stock, $10 par value per share. </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">Item 5.</P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt"><U>Interest of Named Experts and Counsel</U>.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; padding-left:36pt; text-indent:36pt; font-size:12pt">Not Applicable</P>
<P style="margin:0pt"><BR>
<BR></P>
<P style="margin:0pt" align=center>2</P>
<P style="margin:0pt"><BR></P>
<HR style="padding-top:7.2pt; padding-bottom:7.2pt" noshade size=1.333>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt; page-break-before:always">Item 6.</P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt"><U>Indemnification of Directors and Officers</U>.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt">Our Articles of Incorporation, as amended, provide to the fullest extent permitted by Arizona law, our directors or officers shall not be personally liable to us or our shareholders for damages for breach of such director's or officer's fiduciary duty. The effect of this provision of our Articles of Incorporation, as amended, is to eliminate our right and our shareholders (through shareholders' derivative suits on behalf of our company) to recover damages against a director or officer for breach of the fiduciary duty of care as a director or officer (including breaches resulting from negligent or grossly negligent behavior), except under certain situations defined by statute. We believe that the indemnification provisions in our Articles of Incorporation, as amended, are necessary to attract and retain qualified persons as directors and officers. </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt">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 Securities Act and will be governed by the final adjudication of such issue. </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">Item 7.</P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt"><U>Exemption from Registration Claimed</U>.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; padding-left:36pt; text-indent:36pt; font-size:12pt">Not applicable</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">Item 8.</P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt"><U>Exhibits</U>.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt">The exhibits to the Registration Statement are listed in the Exhibit Index. elsewhere herein.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">Item 9.</P>
<P style="line-height:14pt; margin:0pt; text-indent:72pt; font-size:12pt"><U>Undertakings</U>.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:36pt; font-size:12pt">The Registrant undertakes: </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">1.</P>
<P style="line-height:normal; margin:0pt; text-indent:36pt; font-size:12pt">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. </P>
<P style="margin:0pt"><BR>
<BR></P>
<P style="margin:0pt" align=center>3</P>
<P style="margin:0pt"><BR></P>
<HR style="padding-top:7.2pt; padding-bottom:7.2pt" noshade size=1.333>
<P style="margin:0pt; page-break-before:always"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:36pt; font-size:12pt">The Registrant is registering securities under Rule 415 of the Securities Act and hereby undertakes: </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">1.</P>
<P style="line-height:14pt; margin:0pt; text-indent:36pt; font-size:12pt">To file, during any period in which it offers or sells securities, a post-effective amendment to this registration statement to: </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:72pt; text-indent:-28.8pt; font-size:12pt">(i)</P>
<P style="line-height:14pt; margin:0pt; padding-left:72pt; font-size:12pt">Include any prospectus required by Section 10(a)(3) of the Securities Act; </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:72pt; text-indent:-28.8pt; font-size:12pt">(ii)</P>
<P style="line-height:14pt; margin:0pt; padding-left:72pt; font-size:12pt">Reflect in the prospectus any facts or events which, individually or together, represent a fundamental change in the information in the registration statement; and notwithstanding the forgoing, 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 the volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &quot;Calculation of Registration Fee&quot; table in the effective registration statement. </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:72pt; text-indent:-28.8pt; font-size:12pt">(iii)</P>
<P style="line-height:14pt; margin:0pt; padding-left:72pt; font-size:12pt">Include any additional or changed material information on the plan of distribution. </P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">The undersigned Registrant hereby undertakes that:</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; font-size:12pt">2.</P>
<P style="line-height:14pt; margin:0pt; text-indent:36pt; font-size:12pt">For determining liability of the undersigned small business issuer under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned small business issuer undertakes that in a primary offering of securities of the undersigned small business issuer 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 small business issuer will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:</P>
<A NAME="a.4.i"></A><P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-18pt; font-size:12pt">i.</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:12pt; padding-left:108pt; font-size:12pt">Any preliminary prospectus or prospectus of the undersigned small business issuer relating to the offering required to be filed pursuant to<FONT COLOR=#FF0000> </FONT>Rule 424;</P>
<A NAME="a.4.ii"></A><P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-18pt; font-size:12pt">ii.</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:12pt; padding-left:108pt; font-size:12pt">Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned small business issuer or used or referred to by the undersigned small business issuer;</P>
<A NAME="a.4.iii"></A><P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-18pt; font-size:12pt">iii.</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:12pt; padding-left:108pt; font-size:12pt">The portion of any other free writing prospectus relating to the offering containing material information about the undersigned small business issuer or its securities provided by or on behalf of the undersigned small business issuer; and</P>
<A NAME="a.4.iv"></A><P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-18pt; font-size:12pt">iv.</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:5pt; padding-left:108pt; font-size:12pt">Any other communication that is an offer in the offering made by the undersigned small business issuer to the purchaser.</P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt" align=center><BR>
<BR></P>
<P style="margin:0pt" align=center>4</P>
<P style="margin:0pt"><BR></P>
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<P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align=center>SIGNATURES</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:6pt; text-indent:36pt; font-size:12pt">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 Hertford, North Carolina on July 24, 2006.</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:216pt; font-size:12pt">Greens Worldwide Incorporated</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:216pt; font-size:12pt">/s/ R. Thomas Kidd</P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; text-indent:216pt; font-size:12pt">____________________________________</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; text-indent:216pt; font-size:12pt">By: </P>
<P style="line-height:14pt; margin:0pt; text-indent:252pt; font-size:12pt">R. Thomas Kidd</P>
<P style="line-height:14pt; margin:0pt; text-indent:252pt; font-size:12pt">President and Chief Executive Officer</P>
<P style="line-height:14pt; margin:0pt; text-indent:252pt; font-size:12pt">and Director</P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR><TD width=323.4></TD><TD width=155.4></TD></TR>
<TR><TD valign=top width=431.2><P style="line-height:14pt; margin:0pt; font-size:12pt"><U>Name</U></P>
</TD><TD valign=top width=207.2><P style="line-height:14pt; margin:0pt; font-size:12pt"><U>Date</U></P>
</TD></TR>
<TR><TD valign=top width=431.2><P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">/s/ R. Thomas Kidd</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">________________________________</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">R. Thomas Kidd, President, Chief Executive Officer</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">and Director</P>
</TD><TD valign=top width=207.2><P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">July 24, 2006</P>
</TD></TR>
<TR><TD valign=top width=431.2><P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">/s/ Vera L. Harrell</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">________________________________</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">Vera L. Harrell, Vice-President, Secretary and Director</P>
</TD><TD valign=top width=207.2><P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">July 24, 2006</P>
</TD></TR>
<TR><TD valign=top width=431.2><P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">/s/ Robert Marshburn</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">________________________________</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">Robert Marshburn, Sr. Vice-President and Director </P>
</TD><TD valign=top width=207.2><P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">July 24, 2006</P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR>
<BR></P>
<P style="margin:0pt" align=center>5</P>
<P style="margin:0pt"><BR></P>
<HR style="padding-top:7.2pt; padding-bottom:7.2pt" noshade size=1.333>
<P style="margin:0pt; page-break-before:always"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD width=77.4></TD><TD width=342></TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Exhibit Index</P>
</TD><TD valign=top width=456>&nbsp;</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>1.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>2.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>3.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>4.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; padding-right:72pt; font-size:12pt">Instrument defining the rights of security holders &#150; </P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2006 Broadly Based Stock Option Plan dated July ___, 2006</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>5.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Consent and Opinion of Gary B. Wolff, P.C., 805 Third Avenue, </P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New York, New York 10022 regarding legality of securities </P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;registered under this Registration</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>6.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>7.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>8.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>9.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>10.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>11.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>12.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>13.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>14.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>15.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>16.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>17.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>18.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>19.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>20.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>21.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>22.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>23.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; padding-left:36pt; text-indent:-36pt; font-size:12pt">Consent of Most &amp; Company, LLP </P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Independent Registered Public Accounting Firm</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>24.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>25.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>26.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>27.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>99.</P>
</TD><TD valign=top width=456><P style="line-height:14pt; margin:0pt; font-size:12pt">Prospectus dated July &nbsp;&nbsp;&nbsp;, 2006</P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt" align=center><BR></P>
<P style="margin:0pt" align=center><BR>
<BR></P>
<P style="margin:0pt" align=center>6</P>
<P style="margin:0pt"><BR></P>
</DIV></BODY>
</HTML>
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{"company-data": {"conformed-name": "GREENS WORLDWIDE INC", "cik": "0001072971", "assigned-sic": "5812", "irs-number": "860718104", "state-of-incorporation": "AZ", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-136102", "film-number": "06986817"}, "business-address": {"street1": "346 WOODLAND CHURCH RD", "city": "HERTFORD", "state": "NC", "zip": "27944", "phone": "252-264-2064"}, "mail-address": {"street1": "346 WOODLAND CHURCH RD", "city": "HERTFORD", "state": "NC", "zip": "27944"}, "former-company": {"former-conformed-name": "SEDONA WORLDWIDE INC", "date-changed": "19981104"}}
Converted by EDGARwiz
As Filed with the Securities and Exchange Commission on July 28, 2006
Registration Number
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
______________________________________________
GREENS WORLDWIDE INCORPORATED
(Exact name of registrant as specified in its charter)
_____________________________________________
Arizona
86-0718104
(State or other jurisdiction of
Incorporation or organization)
(I.R.S. Employer   Identification Number)
346 Woodland Church Road
Hertford, North Carolina 27944
Telephone: 252-264-2064
(Address of principal executive offices)
Greens Worldwide Incorporated.
2006 Broadly Based Stock Option Plan
(Full title of the Plan)
Gary B. Wolff, P.C.
805 Third Avenue
New York, New York 10022
Telephone: 212-644-6446
(Name, address and telephone number of agent for service.)
CALCULATION OF REGISTRATION FEE
1
Title of Securities to be Registered
Amount to be registered
Proposed maximum offering price per share
Proposed maximum aggregate offering price
Amount of registration fee
Common Stock
$ No par value
5,000,000
$.67
3,350,000
$358.45
________________________
1
Registration fee has been calculated pursuant to Rule 457 and is based upon the closing bid price of $.67 as of July 19, 2006.
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Certain Documents by Reference
.
The following documents are incorporated by reference in the registration statement:
a.
The registrant's latest annual report on Form 10-KSB for calendar year ended December 31, 2005, as filed on April 14, 2006;
b.
All other reports filed by the Registrant pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of 1934 since the end of the year covered by the Form 10-KSB referred to in (a) above; and
c.
Not Applicable.
Reference is also made to the Company's Form SB-2 Registration Statement filed with the SEC on November 14, 2005 (SEC File No.: 333-129682) as amended on February 6, 2006.
All documents subsequently filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment to the registration statement which indicates that all of the shares of common stock offered have been sold or which deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by reference in the registration statement and to be a part hereof from the date of filing of such documents.  Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
Item 4.
Description of Securities
.
The total number of shares authorized which the corporation has the authority to issue is One Hundred Million (100,000,000) shares, all of which shares are Common Stock, no par value per share without cumulative voting rights and without any preemptive rights and 5,000,000 shares of Preferred Stock, $10 par value per share.
Item 5.
Interest of Named Experts and Counsel
.
Not Applicable
2
Item 6.
Indemnification of Directors and Officers
.
Our Articles of Incorporation, as amended, provide to the fullest extent permitted by Arizona law, our directors or officers shall not be personally liable to us or our shareholders for damages for breach of such director's or officer's fiduciary duty. The effect of this provision of our Articles of Incorporation, as amended, is to eliminate our right and our shareholders (through shareholders' derivative suits on behalf of our company) to recover damages against a director or officer for breach of the fiduciary duty of care as a director or officer (including breaches resulting from negligent or grossly negligent behavior), except under certain situations defined by statute. We believe that the indemnification provisions in our Articles of Incorporation, as amended, are necessary to attract and retain qualified persons as directors and officers.
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 Securities Act and will be governed by the final adjudication of such issue.
Item 7.
Exemption from Registration Claimed
.
Not applicable
Item 8.
Exhibits
.
The exhibits to the Registration Statement are listed in the Exhibit Index. elsewhere herein.
Item 9.
Undertakings
.
The Registrant undertakes:
1.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
3
The Registrant is registering securities under Rule 415 of the Securities Act and hereby undertakes:
1.
To file, during any period in which it offers or sells securities, a post-effective amendment to this registration statement to:
(i)
Include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
Reflect in the prospectus any facts or events which, individually or together, represent a fundamental change in the information in the registration statement; and notwithstanding the forgoing, 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 the volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement.
(iii)
Include any additional or changed material information on the plan of distribution.
The undersigned Registrant hereby undertakes that:
2.
For determining liability of the undersigned small business issuer under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned small business issuer undertakes that in a primary offering of securities of the undersigned small business issuer 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 small business issuer will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:
i.
Any preliminary prospectus or prospectus of the undersigned small business issuer relating to the offering required to be filed pursuant to
Rule 424;
ii.
Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned small business issuer or used or referred to by the undersigned small business issuer;
iii.
The portion of any other free writing prospectus relating to the offering containing material information about the undersigned small business issuer or its securities provided by or on behalf of the undersigned small business issuer; and
iv.
Any other communication that is an offer in the offering made by the undersigned small business issuer to the purchaser.
4
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 Hertford, North Carolina on July 24, 2006.
Greens Worldwide Incorporated
/s/ R. Thomas Kidd
____________________________________
By:
R. Thomas Kidd
President and Chief Executive Officer
and Director
Name
Date
/s/ R. Thomas Kidd
________________________________
R. Thomas Kidd, President, Chief Executive Officer
and Director
July 24, 2006
/s/ Vera L. Harrell
________________________________
Vera L. Harrell, Vice-President, Secretary and Director
July 24, 2006
/s/ Robert Marshburn
________________________________
Robert Marshburn, Sr. Vice-President and Director
July 24, 2006
5
Exhibit Index
1.
Not Applicable
2.
Not Applicable
3.
Not Applicable
4.
Instrument defining the rights of security holders –
2006 Broadly Based Stock Option Plan dated July ___, 2006
5.
Consent and Opinion of Gary B. Wolff, P.C., 805 Third Avenue,
New York, New York 10022 regarding legality of securities
registered under this Registration
6.
Not Applicable
7.
Not Applicable
8.
Not Applicable
9.
Not Applicable
10.
Not Applicable
11.
Not Applicable
12.
Not Applicable
13.
Not Applicable
14.
Not Applicable
15.
Not Applicable
16.
Not Applicable
17.
Not Applicable
18.
Not Applicable
19.
Not Applicable
20.
Not Applicable
21.
Not Applicable
22.
Not Applicable
23.
Consent of Most & Company, LLP
Independent Registered Public Accounting Firm
24.
Not Applicable
25.
Not Applicable
26.
Not Applicable
27.
Not Applicable
99.
Prospectus dated July    , 2006
6