As filed with the Securities and Exchange Commission on October 5, 2004
                                                   Registration No. 333-________
================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM S-8
                          REGISTRATION STATEMENT UNDER
                           THE SECURITIES ACT OF 1933


                            CORONADO INDUSTRIES, INC.
             (Exact name of Registrant as specified in its charter)

           Nevada                                               22-3161629
(State or other jurisdiction of                              (I.R.S. Employer
 incorporation or organization)                              Identification No.)

16929 E. Enterprise Drive, Suite 202, Fountain Hills, Arizona     85268
(Address of Principal Executive Offices)                       (Zip Code)


                        2004 Employee Stock Bonus Plan
                            (Full title of the plan)

                                G. Richard Smith
                                    Chairman
                            Coronado Industries, Inc.
         16929 E. Enterprise Drive, Suite 202, Fountain Hills, AZ 85268
                     (Name and address of agent for service)

                                 (480) 837-6810
          (Telephone number, including area code, of agent for service)

                                  With copy to:

                              Michael K. Hair, P.C.
                             7407 E. Ironwood Court
                            Scottsdale, Arizona 85258
                                 (480) 443-9657

Approximate Date of Commencement of Proposed Sale: As soon as practicable  after
the Registration Statement becomes effective.

                         CALCULATION OF REGISTRATION FEE

================================================================================
                                             Proposed    Proposed
      Title of                                Maximum     Maximum
     Securities                   Amount     Offering    Aggregate    Amount of
       to be                       to be       Price     Offering   Registration
     Registered                 Registered   Per Share     Price         Fee
--------------------------------------------------------------------------------

Common Stock, $.001 par value    3,350,000     $.068     $ 227,800      $28.86
================================================================================
<PAGE>

                                     PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

ITEM 1.

THE PLAN

     This registration  statement covers the 2004 Employee Stock Bonus Plan (the
"2004 Employee Plan") and Coronado Industries, Inc. (the "Registrant") will fund
the Plan with up to  3,350,000  shares of its $.001 par value  common stock (the
"Stock").

     Under the 2004  Employee  Plan,  two  employees  and five  consultants  may
purchase up to a total of 3,350,000 shares of Registrant's  stock, at a price of
$.068  per  share  for a period of 10 years.  These  options  were  designed  as
non-qualified  stock  options  pursuant to the Internal  Revenue  Code.  The two
employees  and five  consultants  and  their  respective  share  amounts  are as
follows:  John  Sharkey -  1,000,000;  Sierra  Byers - 150,000;  Robert  Smith -
500,000;  Jeffrey  Smith -  500,000;  Steven  Smith -  500,000;  Dr. Leo Bores -
200,000;  and Michael K. Hair - 500,000.  The  participants in the 2004 Employee
Plan have been issued stock option agreements.


DESCRIPTION OF REGISTRANT'S SECURITIES

     The authorized  capital stock of the Company consists of 400,000,000 shares
of common stock ("Common Stock"),  of which  173,301,463  shares were issued and
outstanding  on  September  24,  2004 and  3,000,000  shares  of $.001 par value
Preferred  Stock,  of which no shares have been issued as of September 24, 2004.
All  presently   outstanding   shares  are  duly   authorized,   fully-paid  and
non-assessable.

     Each share of the Common Stock is entitled to one vote on all matters to be
voted on by the  shareholders,  such as the  election of certain  directors  and
other  matters  that  directly  impact the rights of the  holders of such class.
There is no cumulative  voting in the election of  directors.  Holders of Common
Stock are  entitled to receive such  dividends  as may be declared  from time to
time by the Board of Directors out of funds legally available  therefor.  In the
event of any dissolution,  winding up or liquidation of the Company,  the shares
of Common Stock will share ratably in all the funds  available for  distribution
after  payment of all debts and  obligations.  The  holders of Common  Stock are
subject  to any  rights  that may be fixed for  holders  of  preferred  stock as
designated upon issuance.


ISSUANCE OF SHARES

     Under the 2004 Employee Plan, the option  grantees may exercise their stock
options by delivering a check for the purchase price for all or a portion of the
option  shares and a written  statement  to the  Registrant.  There are no stock
appreciation rights available to the optionees in this plan.

     The Stock will not be purchased in the open market.


                                       2
<PAGE>

RESALE RESTRICTIONS

     Since the Registrant does not satisfy the  requirements for the use of Form
S-3, the eligible employee and consultants, even though not controlling persons,
are bound by the volume  limitations  of Rule 144, which would not be applicable
because any shareholder may sell up to 1,733,014  shares of Registrant's  common
stock in any 3 month period under Rule 144.


ITEM 2.

     The  Registrant's  Annual  Report on Form  10-KSB for the fiscal year ended
December  31,  2003 and all  reports  filed  with the  Securities  and  Exchange
Commission  pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
1934  subsequent to December 31, 2003 are  incorporated  by reference  into this
Prospectus.  Copies of these documents are available to any eligible employee or
consultant,  without charge, upon written or oral request made to the Registrant
at  16929 E.  Enterprise  Drive,  Suite  202,  Fountain  Hills,  Arizona  85268,
telephone number (480) 837-6810.


                                       3
<PAGE>

                                     PART I

                 INFORMATION REQUIRED IN THE REOFFER PROSPECTUS

ITEM 1. Not Applicable


                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE.

     The following  documents  are hereby  incorporated  by reference  into this
Registration  Statement:  (a) the Registrant's  Annual Report on Form 10-KSB for
the fiscal year ended  December  31,  2003;  and (b) all reports  filed with the
Securities  and Exchange  Commission  pursuant to Section  13(a) or 15(d) of the
Securities Exchange Act of 1934 subsequent to December 31, 2003.

     All documents  subsequently  filed by the  Registrant  pursuant to Sections
13(a),  13(c), 14 or 15(d) of the Securities  Exchange Act of 1934, prior to the
filing  of a  post-effective  amendment  to this  Registration  Statement  which
indicates that all securities  offered have been sold or which  deregisters  all
securities  then  remaining  unsold,  shall  be  deemed  to be  incorporated  by
reference in this  Registration  Statement and to be a part hereof from the date
of filing such documents.

ITEM 4. DESCRIPTION OF SECURITIES. Not applicable.

ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL. Not applicable.

ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.

     Article  V of  the  Company's  Articles  of  Incorporation  eliminates  the
personal  liability of directors of the Company for violation of their fiduciary
duty of care.

     Section 78.751 of the Nevada General  Corporation Law, as amended,  applies
to the Company and provides for the indemnification of officers and directors in
specified instances. It permits a corporation,  pursuant to a bylaw provision or
in an indemnity contract,  to pay an officer's or director's litigation expenses
in advance of a proceeding's final disposition, and provides that rights arising
under an indemnity  agreement or bylaw provision may continue as to a person who
has ceased to be a director or officer.

ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED. Not applicable.

ITEM 8. EXHIBITS.

     Exhibit Index located at Page 8.



                                       4
<PAGE>

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) 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;

               (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 (i) and (ii) do not apply if the registration statement
is on Form S-3 or Form S-8 and the  information  required  to be  included  in a
post-effective  amendment by those  paragraphs is contained in periodic  reports
filed  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.

     (b)  The undersigned  Registrant  hereby  undertakes  that, for purposes of
determining  any liability  under the Securities Act of 1933, each filing of the
Registrant's  annual  report  pursuant to Section  13(a) or Section 15(d) of the
Securities  Exchange  Act of 1934  (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.

     (c)  Insofar  as   indemnification   for  liabilities   arising  under  the
Securities Act of 1933 may be permitted to directors,  officers and  controlling
persons of the Registrant  pursuant to the foregoing  provisions,  or otherwise,
the  Registrant  has been  advised  that in the  opinion of the  Securities  and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification  against  such  liabilities  (other  than  the  payment  by  the
Registrant of expenses  incurred or paid by a director,  officer or  controlling


                                       5
<PAGE>

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  of 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
<PAGE>

                                   SIGNATURES

     Pursuant to the  requirements of the Securities Act of 1933, the Registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  for  filing  on Form S-8 and has  duly  caused  this  Registration
Statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized,  in the  City of  Fountain  Hills,  and the  State  of  Arizona,  on
September 28, 2004.

                                         CORONADO INDUSTRIES, INC.


                                         By  /s/ G. Richard Smith
                                             -----------------------------------
                                             G. Richard Smith, Chairman


     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
Registration  Statement  has been signed below by the  following  persons in the
capacities and on the date indicated.


                                        CAPACITY IN
          SIGNATURE                    WHICH EXECUTED                DATE
-----------------------------    -------------------------    ------------------


/s/ Gary R. Smith                President, Treasurer         September 28, 2004
-----------------------------    (Principal Financial
Gary R. Smith                    and Accounting Officer);
                                 Director


/s/ G. Richard Smith             Chairman (Chief Executive    September 28, 2004
-----------------------------    Officer) and Secretary;
G. Richard Smith                 Director


                                 Director
-----------------------------
John T. LiVecchi


/s/ Mark Smith                   Director                     September 28, 2004
-----------------------------
Mark Smith



                                       7
<PAGE>

                                  EXHIBIT INDEX


   Exhibit                                                           Method of
   Number                          Description                        Filing
--------------   ----------------------------------------------    -------------

     4.1         2004 Employee Stock Bonus Plan                          *

     4.2         Form of Agreement with Stock Option Grantee             *

      5          Opinion rendered by Michael K. Hair, P.C.,              *
                 counsel for the Registrant (including consent)

    23.1         Consent of Accountants                                  *

    23.2         Consent of Counsel                                See Exhibit 5

----------------
* Filed herewith


                                       8
[{"type": "S-8", "sequence": "1", "filename": "p0924-s8.txt", "description": "FORM S-8 REGISTRATION STATEMENT", "secsgml_size_bytes": 15354}]
{"company-data": {"conformed-name": "CORONADO INDUSTRIES INC", "cik": "0000859365", "assigned-sic": "3827", "irs-number": "223161629", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-119532", "film-number": "041065360"}, "business-address": {"street1": "16929 EAST ENTERPRISE DRIVE", "street2": "SUITE 202", "city": "FOUNTAIN HILLS", "state": "AZ", "zip": "85268", "phone": "6028376810"}, "mail-address": {"street1": "16929 EAST ENTERPRISE DRIVE", "street2": "#202", "city": "FOUNTAIN HILLS", "state": "AZ", "zip": "85268"}, "former-company": [{"former-conformed-name": "LOGICAL COMPUTER SERVICES OF NEW YORK LTD", "date-changed": "19930328"}, {"former-conformed-name": "FIRST LLOYD FUNDING INC", "date-changed": "19600201"}]}
As filed with the Securities and Exchange Commission on October 5, 2004
                                                   Registration No. 333-________
================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM S-8
                          REGISTRATION STATEMENT UNDER
                           THE SECURITIES ACT OF 1933

                            CORONADO INDUSTRIES, INC.
             (Exact name of Registrant as specified in its charter)

           Nevada                                               22-3161629
(State or other jurisdiction of                              (I.R.S. Employer
 incorporation or organization)                              Identification No.)

16929 E. Enterprise Drive, Suite 202, Fountain Hills, Arizona     85268
(Address of Principal Executive Offices)                       (Zip Code)

                        2004 Employee Stock Bonus Plan
                            (Full title of the plan)

                                G. Richard Smith
                                    Chairman
                            Coronado Industries, Inc.
         16929 E. Enterprise Drive, Suite 202, Fountain Hills, AZ 85268
                     (Name and address of agent for service)

                                 (480) 837-6810
          (Telephone number, including area code, of agent for service)

                                  With copy to:

                              Michael K. Hair, P.C.
                             7407 E. Ironwood Court
                            Scottsdale, Arizona 85258
                                 (480) 443-9657

Approximate Date of Commencement of Proposed Sale: As soon as practicable  after
the Registration Statement becomes effective.

                         CALCULATION OF REGISTRATION FEE

================================================================================
                                             Proposed    Proposed
      Title of                                Maximum     Maximum
     Securities                   Amount     Offering    Aggregate    Amount of
       to be                       to be       Price     Offering   Registration
     Registered                 Registered   Per Share     Price         Fee
--------------------------------------------------------------------------------

Common Stock, $.001 par value    3,350,000     $.068     $ 227,800      $28.86
================================================================================
PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

ITEM 1.

THE PLAN

     This registration  statement covers the 2004 Employee Stock Bonus Plan (the
"2004 Employee Plan") and Coronado Industries, Inc. (the "Registrant") will fund
the Plan with up to  3,350,000  shares of its $.001 par value  common stock (the
"Stock").

     Under the 2004  Employee  Plan,  two  employees  and five  consultants  may
purchase up to a total of 3,350,000 shares of Registrant's  stock, at a price of
$.068  per  share  for a period of 10 years.  These  options  were  designed  as
non-qualified  stock  options  pursuant to the Internal  Revenue  Code.  The two
employees  and five  consultants  and  their  respective  share  amounts  are as
follows:  John  Sharkey -  1,000,000;  Sierra  Byers - 150,000;  Robert  Smith -
500,000;  Jeffrey  Smith -  500,000;  Steven  Smith -  500,000;  Dr. Leo Bores -
200,000;  and Michael K. Hair - 500,000.  The  participants in the 2004 Employee
Plan have been issued stock option agreements.

DESCRIPTION OF REGISTRANT'S SECURITIES

     The authorized  capital stock of the Company consists of 400,000,000 shares
of common stock ("Common Stock"),  of which  173,301,463  shares were issued and
outstanding  on  September  24,  2004 and  3,000,000  shares  of $.001 par value
Preferred  Stock,  of which no shares have been issued as of September 24, 2004.
All  presently   outstanding   shares  are  duly   authorized,   fully-paid  and
non-assessable.

     Each share of the Common Stock is entitled to one vote on all matters to be
voted on by the  shareholders,  such as the  election of certain  directors  and
other  matters  that  directly  impact the rights of the  holders of such class.
There is no cumulative  voting in the election of  directors.  Holders of Common
Stock are  entitled to receive such  dividends  as may be declared  from time to
time by the Board of Directors out of funds legally available  therefor.  In the
event of any dissolution,  winding up or liquidation of the Company,  the shares
of Common Stock will share ratably in all the funds  available for  distribution
after  payment of all debts and  obligations.  The  holders of Common  Stock are
subject  to any  rights  that may be fixed for  holders  of  preferred  stock as
designated upon issuance.

ISSUANCE OF SHARES

     Under the 2004 Employee Plan, the option  grantees may exercise their stock
options by delivering a check for the purchase price for all or a portion of the
option  shares and a written  statement  to the  Registrant.  There are no stock
appreciation rights available to the optionees in this plan.

     The Stock will not be purchased in the open market.

                                       2
RESALE RESTRICTIONS

     Since the Registrant does not satisfy the  requirements for the use of Form
S-3, the eligible employee and consultants, even though not controlling persons,
are bound by the volume  limitations  of Rule 144, which would not be applicable
because any shareholder may sell up to 1,733,014  shares of Registrant's  common
stock in any 3 month period under Rule 144.

ITEM 2.

     The  Registrant's  Annual  Report on Form  10-KSB for the fiscal year ended
December  31,  2003 and all  reports  filed  with the  Securities  and  Exchange
Commission  pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
1934  subsequent to December 31, 2003 are  incorporated  by reference  into this
Prospectus.  Copies of these documents are available to any eligible employee or
consultant,  without charge, upon written or oral request made to the Registrant
at  16929 E.  Enterprise  Drive,  Suite  202,  Fountain  Hills,  Arizona  85268,
telephone number (480) 837-6810.

                                       3
PART I

                 INFORMATION REQUIRED IN THE REOFFER PROSPECTUS

ITEM 1. Not Applicable

                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE.

     The following  documents  are hereby  incorporated  by reference  into this
Registration  Statement:  (a) the Registrant's  Annual Report on Form 10-KSB for
the fiscal year ended  December  31,  2003;  and (b) all reports  filed with the
Securities  and Exchange  Commission  pursuant to Section  13(a) or 15(d) of the
Securities Exchange Act of 1934 subsequent to December 31, 2003.

     All documents  subsequently  filed by the  Registrant  pursuant to Sections
13(a),  13(c), 14 or 15(d) of the Securities  Exchange Act of 1934, prior to the
filing  of a  post-effective  amendment  to this  Registration  Statement  which
indicates that all securities  offered have been sold or which  deregisters  all
securities  then  remaining  unsold,  shall  be  deemed  to be  incorporated  by
reference in this  Registration  Statement and to be a part hereof from the date
of filing such documents.

ITEM 4. DESCRIPTION OF SECURITIES. Not applicable.

ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL. Not applicable.

ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.

     Article  V of  the  Company's  Articles  of  Incorporation  eliminates  the
personal  liability of directors of the Company for violation of their fiduciary
duty of care.

     Section 78.751 of the Nevada General  Corporation Law, as amended,  applies
to the Company and provides for the indemnification of officers and directors in
specified instances. It permits a corporation,  pursuant to a bylaw provision or
in an indemnity contract,  to pay an officer's or director's litigation expenses
in advance of a proceeding's final disposition, and provides that rights arising
under an indemnity  agreement or bylaw provision may continue as to a person who
has ceased to be a director or officer.

ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED. Not applicable.

ITEM 8. EXHIBITS.

     Exhibit Index located at Page 8.

                                       4
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) 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;

               (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 (i) and (ii) do not apply if the registration statement
is on Form S-3 or Form S-8 and the  information  required  to be  included  in a
post-effective  amendment by those  paragraphs is contained in periodic  reports
filed  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.

     (b)  The undersigned  Registrant  hereby  undertakes  that, for purposes of
determining  any liability  under the Securities Act of 1933, each filing of the
Registrant's  annual  report  pursuant to Section  13(a) or Section 15(d) of the
Securities  Exchange  Act of 1934  (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.

     (c)  Insofar  as   indemnification   for  liabilities   arising  under  the
Securities Act of 1933 may be permitted to directors,  officers and  controlling
persons of the Registrant  pursuant to the foregoing  provisions,  or otherwise,
the  Registrant  has been  advised  that in the  opinion of the  Securities  and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification  against  such  liabilities  (other  than  the  payment  by  the
Registrant of expenses  incurred or paid by a director,  officer or  controlling

                                       5
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  of 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 the  City of  Fountain  Hills,  and the  State  of  Arizona,  on
September 28, 2004.

                                         CORONADO INDUSTRIES, INC.

                                         By  /s/ G. Richard Smith
                                             -----------------------------------
                                             G. Richard Smith, Chairman

     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
Registration  Statement  has been signed below by the  following  persons in the
capacities and on the date indicated.

                                        CAPACITY IN
          SIGNATURE                    WHICH EXECUTED                DATE
-----------------------------    -------------------------    ------------------

/s/ Gary R. Smith                President, Treasurer         September 28, 2004
-----------------------------    (Principal Financial
Gary R. Smith                    and Accounting Officer);
                                 Director

/s/ G. Richard Smith             Chairman (Chief Executive    September 28, 2004
-----------------------------    Officer) and Secretary;
G. Richard Smith                 Director

                                 Director
-----------------------------
John T. LiVecchi

/s/ Mark Smith                   Director                     September 28, 2004
-----------------------------
Mark Smith

                                       7
EXHIBIT INDEX

   Exhibit                                                           Method of
   Number                          Description                        Filing
--------------   ----------------------------------------------    -------------

     4.1         2004 Employee Stock Bonus Plan                          *

     4.2         Form of Agreement with Stock Option Grantee             *

      5          Opinion rendered by Michael K. Hair, P.C.,              *
                 counsel for the Registrant (including consent)

    23.1         Consent of Accountants                                  *

    23.2         Consent of Counsel                                See Exhibit 5

----------------
* Filed herewith

                                       8