<html>

<head>


<title> </title>


</head>

<body lang=EN-US link=blue vlink=purple style='text-justify-trim:punctuation'>



<div style='border-left-color:inherit; border-right-color:inherit; border-bottom-color:inherit; padding-left:0in; padding-right:0in; padding-top:1.0pt; padding-bottom:0in'>

<hr color="#000000" size="6">

<p class=MsoNormal align=center style='text-align:center;border:none;
padding:0in'><b><font size="5">UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION</font><br>
Washington, D.C. 20549<br>
</b></p>

<hr color="#000000" size="3" width="25%">

</div>

<p class=MsoNormal align=center style='margin-top:6.0pt;margin-right:175.7pt;
margin-bottom:0in;margin-left:175.7pt;margin-bottom:.0001pt;text-align:center'><b>
<font size="5">FORM S-8<br>
&nbsp;</font></b></p>

<p class=MsoNormal align=center style='text-align:center'><b>REGISTRATION
STATEMENT<br>
UNDER<br>
THE SECURITIES ACT OF 1933</b></p>

<p class=MsoNormal align=center style='text-align:center'><b>&nbsp;</b></p>

<p class=MsoNormal align=center style='text-align:center'><b><font size="5">&nbsp;<u>THE DAVEY TREE EXPERT COMPANY</u><br>
</font></b>(Exact Name of Registrant as Specified
in Its Charter)<br>
<br>
</p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='margin-left:5.4pt;border-collapse:collapse'>
 <tr style='height:11.0pt'>
  <td width=318 valign=top style='width:238.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:11.0pt'>
  <p class=MsoNormal align=center style='text-align:center'><b>Ohio</b></p>
  </td>
  <td width=306 valign=top style='width:229.5pt;padding:0in 5.4pt 0in 5.4pt;
  height:11.0pt'>
  <p class=MsoNormal align=center style='text-align:center'><b>34-0176110</b></p>
  </td>
 </tr>
 <tr>
  <td width=318 valign=top style='width:238.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center;line-height:11.0pt'>(State or Other Jurisdiction of<br>
  Incorporation or Organization)</p>
  </td>
  <td width=306 valign=top style='width:229.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'>(I.R.S. Employer Identification Number)</p>
  </td>
 </tr>
 <tr style='height:22.3pt'>
  <td width=624 colspan=2 valign=top style='width:6.5in;padding:0in 5.4pt 0in 5.4pt;
  height:22.3pt'>
  <p class=MsoNormal align=center style='text-align:center'><u><br>
  <br>
  1500 North Mantua Street, P.O. Box 5193, Kent, Ohio
  44240</u><b><br>
  </b>(Address of Principal Executive Offices,
  Including Zip Code)</p>
  </td>
 </tr>
 <tr>
  <td width=624 colspan=2 valign=top style='width:6.5in;padding:0in 5.4pt 0in 5.4pt'>
  <p class="OmniPage7" align="center" style="line-height: 11.0pt"><br>
  <br>
  <u>The
  Davey Tree Expert Company 2004 Omnibus Stock Plan</u><br>
  (Full Title of the Plan)</td>
 </tr>
 <tr>
  <td width=624 colspan=2 valign=top style='width:6.5in;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center'><br>
  <br>
  David E. Adante<br>
  Executive Vice President, Chief Financial Officer and Secretary<br>
  The Davey Tree Expert Company<br>
  1500 North Mantua Street, P.O. Box 5193<br>
  Kent, Ohio&nbsp; 44240-5193<br>
  <u>(330) 673-9511</u><br>
  (Name, Address, and Telephone Number, Including Area Code, of Agent For
  Service)</p>
  </td>
 </tr>
</table>





<p class=MsoNormal align=center style='text-align:center'><b>CALCULATION OF REGISTRATION FEE</b></p>

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr>
  <td width=128 valign=top style='width:95.75pt;border:none;border-top:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><br>
  Title of Each Class<br>
  of Securities<br>
  To Be Registered</b></p>
  </td>
  <td width=128 valign=top style='width:95.75pt;border:none;border-top:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><br>
  <br>
  Amount To Be Registered</b></p>
  </td>
  <td width=128 valign=top style='width:95.75pt;border:none;border-top:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b>Proposed<br>
  Maximum<br>
  Offering Price<br>
  Per Share (1)<br>
  <br>
  </b></p>
  </td>
  <td width=128 valign=top style='width:95.75pt;border:none;border-top:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b>Proposed<br>
  Maximum<br>
  Aggregate<br>
  Offering Price</b></p>
  </td>
  <td width=128 valign=top style='width:95.8pt;border:none;border-top:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><br>
  <br>
  Amount Of Registration Fee</b></p>
  </td>
 </tr>
 <tr>
  <td width=128 valign=top style='width:95.75pt;border:none;border-bottom:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'>Common Shares, $1.00 par value</p>
  </td>
  <td width=128 valign=top style='width:95.75pt;border:none;border-bottom:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'>5,000,000 shares</p>
  </td>
  <td width=128 valign=top style='width:95.75pt;border:none;border-bottom:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'>$20.00</p>
  </td>
  <td width=128 valign=top style='width:95.75pt;border:none;border-bottom:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'>$100,000,000.00</p>
  </td>
  <td width=128 valign=top style='width:95.8pt;border:none;border-bottom:solid windowtext 2.25pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'>$11,770.00</p>
  </td>
 </tr>
</table>



<p class=MsoNormal>(1)&nbsp;&nbsp;Based,
pursuant to Rule 457(h)(1) under the Securities Act of 1933, as amended (the
&quot;Securities Act&quot;), upon the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;book value of the common stock of The
Davey Tree Expert Company computed as of the last practicable date<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;prior to the date of filing this
Registration Statement.</p>

<div style="border-left-style: none; border-right-style: none; border-top-style: none">



<p class=MsoNormal>&nbsp;</p>

<div style='border:none;border-bottom:solid windowtext 3.0pt;padding:0in 0in 1.0pt 0in'>



</div>

&nbsp;</div>
<p>&nbsp;</p>
<hr color="#0000FF" size="3">
<p>

<br clear=all
style='page-break-before:always'>


</p>


<p class=MsoNormal align=center style='margin-left:27.0pt;text-align:center;
text-indent:-27.0pt'><b><u>PART I</u></b></p>



<p class=MsoNormal align=center style='text-align:center'><b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
documents containing the information specified in Part I of Form S-8 will be
sent or given to employees, officers and directors as specified by Rule
428(b)(1).&nbsp; Those documents and the documents incorporated by reference in this
Registration Statement pursuant to Item 3 of Part II of Form S-8, taken
together, constitute a prospectus that meets the requirements of Section 10(a)
of the Securities Act.</p>



<p class=MsoNormal align=center style='text-align:center'><b><u>PART II</u></b></p>

<p class=MsoNormal align=center style='text-align:center'><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></p>



<p class=MsoNormal><b>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation
of Documents by Reference.</b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed by The Davey Tree Expert Company (the &quot;Registrant&quot;)
with the Commission are incorporated herein by reference:</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant's Annual Report on Form&nbsp;10&#8209;K for the year ended December
31, 2004; and</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
description of the Registrant's Common Shares contained in the Registrant's
Registration Statements<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;filed
with the Commission pursuant to Section 12 of the Securities Exchange Act of
1934, as amended (the<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&quot;Exchange
Act&quot;), including any amendment or report filed for the purpose of updating that
description.</p>



<p class=MsoNormal>All reports and other
documents subsequently filed by the Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment which indicates that all securities offered hereby
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.</p>



<p class=MsoNormal><b>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description
of Securities.</b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</p>



<p class=MsoNormal><b>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interests
of Named Experts and Counsel.</b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</p>



<p class=MsoNormal><b>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification
of Directors and Officers. </b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article
V of the Registrant's Amended and Restated Regulations provides as follows:</p>



<p class=MsoNormal align=center style='text-align:center'>INDEMNIFICATION</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION
1. THIRD PARTY ACTIONS. The Registrant shall indemnify any person who was or is
a party or is threatened to be made a party to any threatened, pending, or
completed action, suit, or proceeding, whether civil, criminal, administrative,
or investigative (other than an action or suit by or in the right of the
Registrant), by reason of the fact that he is or was a director, officer, employee,
or agent of the Registrant, or is or was serving at the request of
the Registrant as a director, trustee, officer, employee, or agent of another
corporation, partnership, employee, or agent of another corporation,
partnership, joint venture, trust, or other enterprise, against expenses
(including attorneys' fees), judgments, fines, and amounts paid in settlement
actually and reasonably incurred by him in connection with the action, suit, or
proceeding if he acted in good faith and in a manner he reasonably believed to
be in or not opposed to the best interests of the Registrant and, with respect
to any criminal action or proceeding, had no reasonable cause to believe his
conduct was unlawful. The termination of any action, suit, or proceeding by
judgment, order, settlement, or conviction, or upon a plea of nolo contendere
or its equivalent, shall not, of itself, create a presumption that the person
did not act in good faith and in a manner which he reasonably believed to be in
or not opposed to the best interests of the Registrant or that, with respect to
any criminal action or proceeding, he had reasonable cause to believe that his
conduct was unlawful.</p>

<hr color="#0000FF" size="3">



<p class=MsoNormal>&nbsp;</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION
2. DERIVATIVE ACTIONS. Other than in connection with an action or suit in which
the liability of a director under Section 1701.95 of the Ohio Revised Code is
the only liability asserted, the Registrant shall 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 Registrant to procure a
judgment in its favor by reason of the fact that he is or was a director,
officer, employee, or agent of the Registrant, or is or was serving at the
request of the Registrant as a director, trustee, officer, employee, or agent
of another corporation, partnership, joint venture, trust, or other enterprise,
against expenses (including attorneys' fees) actually and reasonably incurred
by him in connection with the defense or settlement of the action or suit if he
acted in good faith and in a manner he reasonably believed to be in or not
opposed to the best interests of the Registrant, except that:</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a) no indemnification of a director shall be made if it is proved by clear and
convincing evidence in a court of competent jurisdiction that his action or
failure to act involved an act or omission undertaken with deliberate intent to
cause injury to the Registrant or undertaken with reckless disregard for the
best interests of the Registrant, and</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b) no indemnification of an officer, employee, or agent, regardless of his
status as a director, shall be made in respect of any claim, issue, or matter
as to which he is adjudged to be liable for negligence or misconduct in the
performance of his duty to the Registrant; unless and only to the extent that
the Court of Common Pleas or the court in which the action or suit was brought
determines upon application that, despite the adjudication of liability but in
view of all the circumstances of the case, he is fairly and reasonably entitled
to indemnity for such expenses as the Court of Common Pleas or the other court
shall deem proper.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION
3. RIGHTS AFTER SUCCESSFUL DEFENSE. To the extent that a director, trustee,
officer, employee, or agent has been successful on the merits or otherwise in
defense of any action, suit or proceeding referred to in Section 1 or Section
2, or in defense of any claim, issue, or matter therein, he shall be
indemnified against expenses (including attorneys' fees) actually and
reasonably incurred by him in connection with the action, suit or proceeding.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION
4. OTHER DETERMINATIONS OF RIGHTS. Except in a situation governed by Section 3,
any indemnification under Section 1 or Section 2 (unless ordered by a court)
shall be made by the Registrant only as authorized in the specific case upon a
determination that indemnification of the director, trustee, officer, employee,
or agent is proper in the circumstances because he has met the applicable
standard of conduct set forth in Section 1 or Section 2. The determination
shall be made (a) by a majority vote, at a meeting of directors, of those
directors who constitute a quorum and who also were not and are not parties to
or threatened with any such action, suit, or proceeding or (b) if such a quorum
is not obtainable (or even if obtainable) and a majority of disinterested
directors so directs, in a written opinion by independent legal counsel
(compensated by the Registrant) or (c) by the affirmative vote in person or by
proxy of the holders of record of a majority of the shares held by persons who
were not and are not parties to or threatened with any such action, suit, or
proceeding and entitled to vote in the election of directors, without regard to
voting power which may thereafter exist upon a default, failure, or other
contingency or (d) by the Court of Common Pleas or the court in which such
action, suit, or proceeding was brought.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION
5. ADVANCES OF EXPENSES. Unless at the time of a director's act or omission
that is the subject of an action, suit, or proceeding referred to in Section 1
or Section 2 hereof, the only liability asserted against a director in the
action, suit, or proceeding referred to in Section 1 or Section 2 hereof is
pursuant to Section 1701.95 of the Revised Code:</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a) expenses, including attorney's fees, incurred by a director in defending
the action, suit, or proceeding shall be paid by the Registrant as they are
incurred, in advance of the final disposition of the action, suit, or
proceeding upon receipt or an undertaking by or on behalf of the director in
which he agrees both: (i) to repay the amount if it is proved by clear and
convincing evidence in a court of competent jurisdiction that his action or
failure to act involved an act or omission undertaken with deliberate intent to
cause injury to the Registrant or undertaken with reckless disregard for the
best interests of the Registrant and (ii) to reasonably cooperate with the
Registrant concerning the action, suit, or proceeding.</p>

<hr color="#0000FF" size="3">

<br clear=all
style='page-break-before:always'>


<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b) expenses (including attorney's fees), incurred by a director, officer,
employee, or agent in defending any action, suit or proceeding referred to in
Section 1 or Section 2 of this Article V may be paid by the Registrant, as they
are incurred, in advance of final disposition of the action, suit, or
proceeding, as authorized by the Board of Directors in the specific case, upon
receipt of an undertaking by or on behalf of the director, officer, employee,
or agent to repay the amount if it is ultimately determined that he is not
entitled to be indemnified by the Registrant.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION
6. PURCHASE OF INSURANCE. The Registrant may purchase and maintain insurance or
furnish similar protection, including, but not limited to trust funds, letters
of credit, or self-insurance, on behalf of or for any person who is or was a
director, officer, employee, or agent of the Registrant, or is or was serving
at the request of the Registrant as a director, trustee, officer, employee, or
agent of another corporation, partnership, joint venture, trust, or other
enterprise, against any liability asserted against him and incurred by him in
any capacity, or arising out of his status as such, whether or not the
Registrant would have the power to indemnify him against liability under the
provisions of this Article or of the Ohio General Corporation Law. Insurance
may be purchased from or maintained with a person in which the Registrant has a
financial interest.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION
7. MERGERS. In the case of a merger into the Registrant of a constituent
corporation which, if its separate existence had continued, would have been
required to indemnify directors, trustees, officers, employees, or agents in
specified situations, any person who served as a director, officer, employee or
agent of the constituent corporation, or served at the request of the
constituent corporation as a director, trustee, officer, employee or agent of
another corporation, partnership, joint venture, trust, or other enterprise,
shall be entitled to indemnification by the Registrant (as the surviving
corporation) to the same extent he would have been entitled to indemnification
by the constituent corporation if its separate existence had continued.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECTION 8. NON-EXCLUSIVITY; HEIRS. Indemnification authorized by this Article shall not
be exclusive of, and shall be in addition to, any other rights granted to those
seeking indemnification as a matter of law or under the Articles, the
Regulations, any agreement, a vote of shareholders or disinterested directors,
any insurance purchased by the Registrant, any action by the directors to take
into account amendments to the Ohio General Corporation Law that expand the
authority of the Registrant to indemnify a director, officer, employee, or
agent of the Registrant, or otherwise, both as to action in his official
capacity and as to action in another capacity while holding an office, and shall
continue as to a person who has ceased to be a director, trustee, officer,
employee, or agent and shall inure to the benefit of the heirs, executors, and
administrators of such a person.&nbsp;&nbsp; </p>



<p class=MsoNormal><b>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption
from Registration Claimed.</b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable.</p>



<p class=MsoNormal><b>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A
list of exhibits filed with this Registration Statement is contained in the
Exhibit Index that immediately precedes those exhibits and is incorporated
herein by reference.</p>



<p class=MsoNormal><b>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings.</b></p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</p>



<p class=MsoNormal>&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;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post&#8209;effective
<br>
&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;amendment
to this Registration Statement:</p>



<p class=MsoNormal>&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;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any
prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933;</p>



<p class=MsoNormal>&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; (ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To reflect in the
prospectus any facts or events arising after the effective date of the<br>
&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
Statement (or the most recent post-effective amendment thereof) which,<br>
&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;individually
or in the aggregate, represent a fundamental change in the information<br>
&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;set
forth in the Registration Statement; and</p>



<hr color="#0000FF" size="3">



<p class=MsoNormal>&nbsp;</p>



<p class=MsoNormal>&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; (iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any material
information with respect to the plan of distribution not<br>
&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;previously
disclosed in the Registration Statement or any material change to such<br>
&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;information
in the Registration Statement;</p>



<p class=MsoNormal>&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;provided, however, that paragraphs&nbsp;(a)(1)(i)
and&nbsp;(a)(1)(ii) do not apply if the Registration<br>
&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; Statement is on Form S-3, Form S-8 or Form F-3, and
the information required to be<br>
&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; included in a post&#8209;effective amendment by those
paragraphs is contained in periodic reports<br>
&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; filed with or furnished to the Commission by the
Registrant pursuant to Section&nbsp;13 or<br>
&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; Section&nbsp;15(d) of the Securities Exchange Act of
1934 that are incorporated by reference in<br>
&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;the Registration Statement.</p>



<p class=MsoNormal>&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;
(2)&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability
under the Securities Act of 1933, each<br>
&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;such
post&#8209;effective amendment shall be deemed to be a new registration
statement relating to<br>
&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;the
securities offered therein, and the offering of such securities at that time
shall be deemed<br>
&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;to
be the initial bona fide offering thereof.</p>



<p class=MsoNormal>&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;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post&#8209;effective amendment any of
the securities<br>
&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;being
registered which remain unsold at the termination of the offering.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby
undertakes that, for purposes of determining any liability under<br>
&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;the
Securities Act of 1933, each filing of the Registrant's annual report pursuant
to Section&nbsp;13(a)<br>
&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;or
Section&nbsp;15(d) of the Securities Exchange&nbsp;Act of 1934 that is
incorporated by reference in the<br>
&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
Statement shall be deemed to be a new registration statement relating to the
securities<br>
&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;offered
therein, and the offering of such securities at that time shall be deemed to be
the initial<br>
&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;bona
fide offering thereof.</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for
liabilities arising under the Securities Act of 1933 may be permitted<br>
&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;to
directors, officers, and controlling persons of the Registrant pursuant to the
foregoing<br>
&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;provisions,
or otherwise, the Registrant has been advised that in the opinion of the
Commission<br>
&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;such
indemnification is against public policy as expressed in the Securities Act of
1933 and is,<br>
&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;therefore,
unenforceable.&nbsp; In the event that a claim for indemnification against such
liabilities<br>
&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;
(other than the payment by the Registrant of expenses incurred or paid by a
director, officer, or<br>
&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;controlling
person of the Registrant in the successful defense of any action, suit, or
proceeding) is<br>
&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;asserted
by such director, officer, or controlling person in connection with the
securities being<br>
&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;registered,
the Registrant will, unless in the opinion of its counsel the matter has been
settled by<br>
&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;controlling
precedent, submit to a court of appropriate jurisdiction the question whether
such<br>
&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;indemnification
by it is against public policy as expressed in the Securities Act of 1933 and
will<br>
&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;be
governed by the final adjudication of such issue.</p>



<hr color="#0000FF" size="3">



<br clear=all
style='page-break-before:always'>


<p class=MsoNormal align=center style='text-align:center'><b>SIGNATURES</b></p>



<p class=MsoNormal>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&nbsp;S&#8209;8 and has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City
of&nbsp;Kent, State of&nbsp;Ohio, on the 1st day of April, 2005.</p>



<p class=MsoNormal><b>&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;THE
DAVEY TREE EXPERT COMPANY</b></p>





<p class=MsoNormal><b>&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;</b>By: <u>/s/ David E. Adante&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;<br>
</u><b>&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;&nbsp;&nbsp;</b>David E. Adante<br>
<b>&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;&nbsp;&nbsp;</b>Executive Vice President, Chief Financial Officer<br>
<b>&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;&nbsp;&nbsp;</b>and
Secretary</p>





<p class=MsoNormal>Pursuant to the requirements
of the Securities Act of 1933, this Registration Statement has been signed by
the following persons in the capacities and on the date indicated.</p>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='margin-left:42.0pt;border-collapse:collapse' width="632">
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b><u>Signature</u></b></p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b><u>Title</u></b></p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><b><u>Date</u></b></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><u>/s/ R. Douglas Cowan*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>R. Douglas Cowan</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>Chairman and Chief
  Executive Officer, Director<br>
  (Principal Executive
  Officer)<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ David E. Adante&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>David E. Adante</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Executive Vice President,
  Chief Financial Officer and Secretary<br>
  (Principal Financial
  Officer)<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:35.7pt'>
  <td valign=top style='width:185;height:35.7pt; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ Nicholas R. Sucic*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>Nicholas R. Sucic</p>
  </td>
  <td valign=top style='width:294;height:35.7pt; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Corporate Controller<br>
  (Principal Accounting
  Officer)<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:105;height:35.7pt; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:23.25pt'>
  <td valign=top style='width:185;height:23.25pt; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>
  <p class=MsoNormal><u>/s/ Karl J. Warnke*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>Karl J. Warnke</p>
  </td>
  <td valign=top style='width:294;height:23.25pt; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Director, President and
  Chief Operating Officer<br>
  <br>
&nbsp;</p>
  </td>
  <td valign=top style='width:105;height:23.25pt; padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ Robert A. Stefanko*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>Robert A. Stefanko<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Director</p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ R. Cary Blair*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>R. Cary Blair<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Director</p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ Dr. Carol A.
  Cartwright*<br>
  </u>Dr. Carol A. Cartwright<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Director</p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ Russell R. Gifford*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>Russell R. Gifford<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Director</p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ Douglas K. Hall*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>Douglas K. Hall<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Director </p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td valign=top style='width:185;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal><u>/s/ Willard R. Holland*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
  </u>Willard R. Holland<br>
&nbsp;</p>
  </td>
  <td valign=top style='width:294;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>Director</p>
  </td>
  <td valign=top style='width:105;padding-left:6.0pt; padding-right:6.0pt; padding-top:0in; padding-bottom:0in'>

  <p class=MsoNormal>April 1, 2005</p>
  </td>
 </tr>
</table>





<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *By: <u>/s/
David E. Adante&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;David
E. Adante<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Attorney-In-Fact</p>

<hr color="#0000FF" size="3">

<br clear=all
style='page-break-before:always'>


<p class=MsoNormal align=center style='text-align:center'><b><u>EXHIBIT INDEX</u></b></p>





<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='margin-left:6.0pt;border-collapse:collapse'>
 <tr style='page-break-inside:avoid'>
  <td width=95 valign=top style='width:71.0pt;padding:0in 6.0pt 0in 6.0pt'>
  <p class=MsoNormal align=center style='margin-bottom:2.9pt;text-align:center'><b><u>Exhibit No.</u></b></p>
  </td>
  <td width=21 valign=top style='width:15.7pt;padding:0in 6.0pt 0in 6.0pt'>
  &nbsp;</td>
  <td width=444 valign=top style='width:333.3pt;padding:0in 6.0pt 0in 6.0pt'>
  <p class=MsoNormal style='margin-bottom:2.9pt'><b><u>Description</u></b></p>
  </td>
  <td width=72 valign=top style='width:.75in;padding:0in 6.0pt 0in 6.0pt'>
  &nbsp;</td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=95 valign=top style='width:71.0pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal align=center style='text-align:center'>4.1</p>
  </td>
  <td width=21 valign=top style='width:15.7pt;padding:0in 6.0pt 0in 6.0pt'>


  </td>
  <td width=444 valign=top style='width:333.3pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal>2003 Amended Articles of
  Incorporation (incorporated by reference to Exhibit 3.3 to the Registrant's
  Quarterly Report on Form 10-Q for the quarter ended September 27, 2003).<br>
&nbsp;</p>

  </td>
  <td width=72 valign=top style='width:.75in;padding:0in 6.0pt 0in 6.0pt'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=95 valign=top style='width:71.0pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal align=center style='text-align:center'>4.2</p>
  </td>
  <td width=21 valign=top style='width:15.7pt;padding:0in 6.0pt 0in 6.0pt'>


  </td>
  <td width=444 valign=top style='width:333.3pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal>1987 Amended and Restated
  Regulations of The Davey Tree Expert Company (incorporated by reference to
  Exhibit (3)(ii) to the Registrant's Annual Report on Form 10-K for the year
  ended December 31, 2001).<br>
&nbsp;</p>

  </td>
  <td width=72 valign=top style='width:.75in;padding:0in 6.0pt 0in 6.0pt'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=95 valign=top style='width:71.0pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal align=center style='text-align:center'>5.1</p>
  </td>
  <td width=21 valign=top style='width:15.7pt;padding:0in 6.0pt 0in 6.0pt'>

  </td>
  <td width=444 valign=top style='width:333.3pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal>Legal Opinion of Thompson
  Hine LLP.<br>
&nbsp;</p>

  </td>
  <td width=72 valign=top style='width:.75in;padding:0in 6.0pt 0in 6.0pt'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=95 valign=top style='width:71.0pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal align=center style='text-align:center'>23.1</p>
  </td>
  <td width=21 valign=top style='width:15.7pt;padding:0in 6.0pt 0in 6.0pt'>


  </td>
  <td width=444 valign=top style='width:333.3pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal>Consent of Thompson
  Hine&nbsp;LLP is contained in its opinion filed as Exhibit&nbsp;5.1. <br>
&nbsp;</p>
  </td>
  <td width=72 valign=top style='width:.75in;padding:0in 6.0pt 0in 6.0pt'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=95 valign=top style='width:71.0pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal align=center style='text-align:center'>23.2</p>
  </td>
  <td width=21 valign=top style='width:15.7pt;padding:0in 6.0pt 0in 6.0pt'>


  </td>
  <td width=444 valign=top style='width:333.3pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal>Consent of Ernst &amp;
  Young LLP, Independent Registered Public<br>
  Accounting Firm. <br>
&nbsp;</p>
  </td>
  <td width=72 valign=top style='width:.75in;padding:0in 6.0pt 0in 6.0pt'>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=95 valign=top style='width:71.0pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal align=center style='text-align:center'>24.1</p>
  </td>
  <td width=21 valign=top style='width:15.7pt;padding:0in 6.0pt 0in 6.0pt'>


  </td>
  <td width=444 valign=top style='width:333.3pt;padding:0in 6.0pt 0in 6.0pt'>

  <p class=MsoNormal>Power of Attorney.</p>
  </td>
  <td width=72 valign=top style='width:.75in;padding:0in 6.0pt 0in 6.0pt'>

  </td>
 </tr>
</table>









</body>

</html>
[{"type": "S-8", "sequence": "1", "filename": "apr05s81.htm", "secsgml_size_bytes": 51766}]
{"company-data": {"conformed-name": "DAVEY TREE EXPERT CO", "cik": "0000277638", "assigned-sic": "0700", "irs-number": "340176110", "state-of-incorporation": "OH", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-123767", "film-number": "05726344"}, "business-address": {"street1": "1500 N MANTUA ST", "street2": "P O BOX 5193", "city": "KENT", "state": "OH", "zip": "44240-5193", "phone": "3306739511"}, "mail-address": {"street1": "1500 NORTH MANTUA STREET", "street2": "P O BOX 5193", "city": "KENT", "state": "OH", "zip": "44240-5193"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF 1933
THE DAVEY TREE EXPERT COMPANY
(Exact Name of Registrant as Specified
in Its Charter)
Ohio
34-0176110
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer Identification Number)
1500 North Mantua Street, P.O. Box 5193, Kent, Ohio
  44240
(Address of Principal Executive Offices,
  Including Zip Code)
The
  Davey Tree Expert Company 2004 Omnibus Stock Plan
(Full Title of the Plan)
David E. Adante
Executive Vice President, Chief Financial Officer and Secretary
The Davey Tree Expert Company
1500 North Mantua Street, P.O. Box 5193
Kent, Ohio  44240-5193
(330) 673-9511
(Name, Address, and Telephone Number, Including Area Code, of Agent For
  Service)
CALCULATION OF REGISTRATION FEE
Title of Each Class
of Securities
To Be Registered
Amount To Be Registered
Proposed
Maximum
Offering Price
Per Share (1)
Proposed
Maximum
Aggregate
Offering Price
Amount Of Registration Fee
Common Shares, $1.00 par value
5,000,000 shares
$20.00
$100,000,000.00
$11,770.00
(1)  Based,
pursuant to Rule 457(h)(1) under the Securities Act of 1933, as amended (the
"Securities Act"), upon the
book value of the common stock of The
Davey Tree Expert Company computed as of the last practicable date
prior to the date of filing this
Registration Statement.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The
documents containing the information specified in Part I of Form S-8 will be
sent or given to employees, officers and directors as specified by Rule
428(b)(1).  Those documents and the documents incorporated by reference in this
Registration Statement pursuant to Item 3 of Part II of Form S-8, taken
together, constitute a prospectus that meets the requirements of Section 10(a)
of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.     Incorporation
of Documents by Reference.
The
following documents filed by The Davey Tree Expert Company (the "Registrant")
with the Commission are incorporated herein by reference:
-     The
Registrant's Annual Report on Form 10‑K for the year ended December
31, 2004; and
-     The
description of the Registrant's Common Shares contained in the Registrant's
Registration Statements
filed
with the Commission pursuant to Section 12 of the Securities Exchange Act of
1934, as amended (the
"Exchange
Act"), including any amendment or report filed for the purpose of updating that
description.
All reports and other
documents subsequently filed by the Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment which indicates that all securities offered hereby
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 Registrant's Amended and Restated Regulations provides as follows:
INDEMNIFICATION
SECTION
1. THIRD PARTY ACTIONS. The Registrant shall indemnify any person who was or is
a party or is threatened to be made a party to any threatened, pending, or
completed action, suit, or proceeding, whether civil, criminal, administrative,
or investigative (other than an action or suit by or in the right of the
Registrant), by reason of the fact that he is or was a director, officer, employee,
or agent of the Registrant, or is or was serving at the request of
the Registrant as a director, trustee, officer, employee, or agent of another
corporation, partnership, employee, or agent of another corporation,
partnership, joint venture, trust, or other enterprise, against expenses
(including attorneys' fees), judgments, fines, and amounts paid in settlement
actually and reasonably incurred by him in connection with the action, suit, or
proceeding if he acted in good faith and in a manner he reasonably believed to
be in or not opposed to the best interests of the Registrant and, with respect
to any criminal action or proceeding, had no reasonable cause to believe his
conduct was unlawful. The termination of any action, suit, or proceeding by
judgment, order, settlement, or conviction, or upon a plea of nolo contendere
or its equivalent, shall not, of itself, create a presumption that the person
did not act in good faith and in a manner which he reasonably believed to be in
or not opposed to the best interests of the Registrant or that, with respect to
any criminal action or proceeding, he had reasonable cause to believe that his
conduct was unlawful.
SECTION
2. DERIVATIVE ACTIONS. Other than in connection with an action or suit in which
the liability of a director under Section 1701.95 of the Ohio Revised Code is
the only liability asserted, the Registrant shall 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 Registrant to procure a
judgment in its favor by reason of the fact that he is or was a director,
officer, employee, or agent of the Registrant, or is or was serving at the
request of the Registrant as a director, trustee, officer, employee, or agent
of another corporation, partnership, joint venture, trust, or other enterprise,
against expenses (including attorneys' fees) actually and reasonably incurred
by him in connection with the defense or settlement of the action or suit if he
acted in good faith and in a manner he reasonably believed to be in or not
opposed to the best interests of the Registrant, except that:
(a) no indemnification of a director shall be made if it is proved by clear and
convincing evidence in a court of competent jurisdiction that his action or
failure to act involved an act or omission undertaken with deliberate intent to
cause injury to the Registrant or undertaken with reckless disregard for the
best interests of the Registrant, and
(b) no indemnification of an officer, employee, or agent, regardless of his
status as a director, shall be made in respect of any claim, issue, or matter
as to which he is adjudged to be liable for negligence or misconduct in the
performance of his duty to the Registrant; unless and only to the extent that
the Court of Common Pleas or the court in which the action or suit was brought
determines upon application that, despite the adjudication of liability but in
view of all the circumstances of the case, he is fairly and reasonably entitled
to indemnity for such expenses as the Court of Common Pleas or the other court
shall deem proper.
SECTION
3. RIGHTS AFTER SUCCESSFUL DEFENSE. To the extent that a director, trustee,
officer, employee, or agent has been successful on the merits or otherwise in
defense of any action, suit or proceeding referred to in Section 1 or Section
2, or in defense of any claim, issue, or matter therein, he shall be
indemnified against expenses (including attorneys' fees) actually and
reasonably incurred by him in connection with the action, suit or proceeding.
SECTION
4. OTHER DETERMINATIONS OF RIGHTS. Except in a situation governed by Section 3,
any indemnification under Section 1 or Section 2 (unless ordered by a court)
shall be made by the Registrant only as authorized in the specific case upon a
determination that indemnification of the director, trustee, officer, employee,
or agent is proper in the circumstances because he has met the applicable
standard of conduct set forth in Section 1 or Section 2. The determination
shall be made (a) by a majority vote, at a meeting of directors, of those
directors who constitute a quorum and who also were not and are not parties to
or threatened with any such action, suit, or proceeding or (b) if such a quorum
is not obtainable (or even if obtainable) and a majority of disinterested
directors so directs, in a written opinion by independent legal counsel
(compensated by the Registrant) or (c) by the affirmative vote in person or by
proxy of the holders of record of a majority of the shares held by persons who
were not and are not parties to or threatened with any such action, suit, or
proceeding and entitled to vote in the election of directors, without regard to
voting power which may thereafter exist upon a default, failure, or other
contingency or (d) by the Court of Common Pleas or the court in which such
action, suit, or proceeding was brought.
SECTION
5. ADVANCES OF EXPENSES. Unless at the time of a director's act or omission
that is the subject of an action, suit, or proceeding referred to in Section 1
or Section 2 hereof, the only liability asserted against a director in the
action, suit, or proceeding referred to in Section 1 or Section 2 hereof is
pursuant to Section 1701.95 of the Revised Code:
(a) expenses, including attorney's fees, incurred by a director in defending
the action, suit, or proceeding shall be paid by the Registrant as they are
incurred, in advance of the final disposition of the action, suit, or
proceeding upon receipt or an undertaking by or on behalf of the director in
which he agrees both: (i) to repay the amount if it is proved by clear and
convincing evidence in a court of competent jurisdiction that his action or
failure to act involved an act or omission undertaken with deliberate intent to
cause injury to the Registrant or undertaken with reckless disregard for the
best interests of the Registrant and (ii) to reasonably cooperate with the
Registrant concerning the action, suit, or proceeding.
(b) expenses (including attorney's fees), incurred by a director, officer,
employee, or agent in defending any action, suit or proceeding referred to in
Section 1 or Section 2 of this Article V may be paid by the Registrant, as they
are incurred, in advance of final disposition of the action, suit, or
proceeding, as authorized by the Board of Directors in the specific case, upon
receipt of an undertaking by or on behalf of the director, officer, employee,
or agent to repay the amount if it is ultimately determined that he is not
entitled to be indemnified by the Registrant.
SECTION
6. PURCHASE OF INSURANCE. The Registrant may purchase and maintain insurance or
furnish similar protection, including, but not limited to trust funds, letters
of credit, or self-insurance, on behalf of or for any person who is or was a
director, officer, employee, or agent of the Registrant, or is or was serving
at the request of the Registrant as a director, trustee, officer, employee, or
agent of another corporation, partnership, joint venture, trust, or other
enterprise, against any liability asserted against him and incurred by him in
any capacity, or arising out of his status as such, whether or not the
Registrant would have the power to indemnify him against liability under the
provisions of this Article or of the Ohio General Corporation Law. Insurance
may be purchased from or maintained with a person in which the Registrant has a
financial interest.
SECTION
7. MERGERS. In the case of a merger into the Registrant of a constituent
corporation which, if its separate existence had continued, would have been
required to indemnify directors, trustees, officers, employees, or agents in
specified situations, any person who served as a director, officer, employee or
agent of the constituent corporation, or served at the request of the
constituent corporation as a director, trustee, officer, employee or agent of
another corporation, partnership, joint venture, trust, or other enterprise,
shall be entitled to indemnification by the Registrant (as the surviving
corporation) to the same extent he would have been entitled to indemnification
by the constituent corporation if its separate existence had continued.
SECTION 8. NON-EXCLUSIVITY; HEIRS. Indemnification authorized by this Article shall not
be exclusive of, and shall be in addition to, any other rights granted to those
seeking indemnification as a matter of law or under the Articles, the
Regulations, any agreement, a vote of shareholders or disinterested directors,
any insurance purchased by the Registrant, any action by the directors to take
into account amendments to the Ohio General Corporation Law that expand the
authority of the Registrant to indemnify a director, officer, employee, or
agent of the Registrant, or otherwise, both as to action in his official
capacity and as to action in another capacity while holding an office, and shall
continue as to a person who has ceased to be a director, trustee, officer,
employee, or agent and shall inure to the benefit of the heirs, executors, and
administrators of such a person.
Item 7.     Exemption
from Registration Claimed.
Not
applicable.
Item 8.     Exhibits.
A
list of exhibits filed with this Registration Statement is contained in the
Exhibit Index that immediately precedes those exhibits and is incorporated
herein by reference.
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; and
(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 (a)(1)(i)
and (a)(1)(ii) do not apply if the Registration
Statement is on Form S-3, Form S-8 or Form F-3, and
the information required to be
included in a post‑effective amendment by those
paragraphs is contained in periodic 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.
(b)      The undersigned Registrant hereby
undertakes that, for purposes of determining any liability under
the
Securities Act of 1933, each filing of the Registrant's annual report pursuant
to Section 13(a)
or
Section 15(d) of the Securities Exchange Act of 1934 that is
incorporated by reference in the
Registration
Statement shall be deemed to be a new registration statement relating to the
securities
offered
therein, and the offering of such securities at that time shall be deemed to be
the initial
bona
fide offering thereof.
(c)       Insofar as indemnification for
liabilities arising under the Securities Act of 1933 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
Commission
such
indemnification is against public policy as expressed in the Securities Act of
1933 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 of 1933 and
will
be
governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements
of the Securities Act of 1933, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on
Form S‑8 and has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Kent, State of Ohio, on the 1st day of April, 2005.
THE
DAVEY TREE EXPERT COMPANY
By:
/s/ David E. Adante
David E. Adante
Executive Vice President, Chief Financial Officer
and
Secretary
Pursuant to the requirements
of the Securities Act of 1933, this Registration Statement has been signed by
the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ R. Douglas Cowan*
R. Douglas Cowan
Chairman and Chief
  Executive Officer, Director
(Principal Executive
  Officer)
April 1, 2005
/s/ David E. Adante
David E. Adante
Executive Vice President,
  Chief Financial Officer and Secretary
(Principal Financial
  Officer)
April 1, 2005
/s/ Nicholas R. Sucic*
Nicholas R. Sucic
Corporate Controller
(Principal Accounting
  Officer)
April 1, 2005
/s/ Karl J. Warnke*
Karl J. Warnke
Director, President and
  Chief Operating Officer
April 1, 2005
/s/ Robert A. Stefanko*
Robert A. Stefanko
Director
April 1, 2005
/s/ R. Cary Blair*
R. Cary Blair
Director
April 1, 2005
/s/ Dr. Carol A.
  Cartwright*
Dr. Carol A. Cartwright
Director
April 1, 2005
/s/ Russell R. Gifford*
Russell R. Gifford
Director
April 1, 2005
/s/ Douglas K. Hall*
Douglas K. Hall
Director
April 1, 2005
/s/ Willard R. Holland*
Willard R. Holland
Director
April 1, 2005
*By:
/s/
David E. Adante
David
E. Adante
Attorney-In-Fact
EXHIBIT INDEX
Exhibit No.
Description
4.1
2003 Amended Articles of
  Incorporation (incorporated by reference to Exhibit 3.3 to the Registrant's
  Quarterly Report on Form 10-Q for the quarter ended September 27, 2003).
4.2
1987 Amended and Restated
  Regulations of The Davey Tree Expert Company (incorporated by reference to
  Exhibit (3)(ii) to the Registrant's Annual Report on Form 10-K for the year
  ended December 31, 2001).
5.1
Legal Opinion of Thompson
  Hine LLP.
23.1
Consent of Thompson
  Hine LLP is contained in its opinion filed as Exhibit 5.1.
23.2
Consent of Ernst &
  Young LLP, Independent Registered Public
Accounting Firm.
24.1
Power of Attorney.