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      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">As filed with the Securities and
Exchange Commission on November 12, 2008</font></div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align="right"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Registration
No.&#160;333-&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</font></div>
      <div>&#160;</div>
      <div style="MARGIN: 6pt 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">UNITED STATES<br>SECURITIES AND
EXCHANGE COMMISSION</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="3">Washington, D.C.
20549</font></font></div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 3pt; LINE-HEIGHT: 5pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center">___________________________</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">FORM S-8</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="3">REGISTRATION
STATEMENT</font></font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="3">UNDER</font></font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="3">THE SECURITIES ACT OF
1933</font></font></div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 3pt; LINE-HEIGHT: 5pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center">___________________________</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">KRATOS DEFENSE &amp; SECURITY
SOLUTIONS, INC.</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">(Exact Name of
Registrant as Specified in its Charter)</div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div align="center">
        <table border="0" cellpadding="0" cellspacing="0" style="BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 480; mso-padding-alt: 0in 5.4pt 0in 5.4pt">
            <tr style="MSO-YFTI-IROW: 0; MSO-YFTI-FIRSTROW: yes;">
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid; MSO-BORDER-BOTTOM-ALT: solid windowtext .5pt">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Delaware</font></div>
              </td>
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">&#160;</div>
              </td>
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid; MSO-BORDER-BOTTOM-ALT: solid windowtext .5pt">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">13-3818604</font></div>
              </td>
            </tr>
            <tr style="MSO-YFTI-IROW: 1;">
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; MSO-BORDER-TOP-ALT: solid windowtext .5pt">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">(State
      or Other Jurisdiction of</div>
              </td>
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">&#160;</div>
              </td>
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; MSO-BORDER-TOP-ALT: solid windowtext .5pt">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">(I.R.S.
      Employer</div>
              </td>
            </tr>
            <tr style="MSO-YFTI-IROW: 2; MSO-YFTI-LASTROW: yes;">
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">Incorporation or Organization)</div>
              </td>
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">&#160;</div>
              </td>
              <td valign="top" width="213" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159.6pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">Identification Number)</div>
              </td>
            </tr>
        </table>
      </div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">&#160;</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">4810 Eastgate Mall</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">San Diego, California
92121</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">(858) 228-2000</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">(Address of
Principal Executive Offices)</div>
      <div style="MARGIN: 0in 0in 6pt; LINE-HEIGHT: 7pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center">___________________________</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 104%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">1999 Employee
Stock Purchase Plan</font></div>
      <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 104%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">2005 Equity
Incentive Plan</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">&#160;(Full
title of the Plan(s))</div>
      <div style="MARGIN: 0in 0in 6pt; LINE-HEIGHT: 7pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center">___________________________</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Deanna H. Lund</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Senior Vice President and Chief
Financial Officer</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Kratos Defense &amp; Security
Solutions, Inc.</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">4810 Eastgate Mall</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">San Diego, California
92121</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">&#160;(858) 812-7300</font></div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">(Name,
address, including zip code, and telephone number, including area code, of agent
for service)</div>
      <div style="MARGIN: 0in 0in 6pt; LINE-HEIGHT: 7pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center">___________________________</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Copy to:</font></div>
      <div align="center">
        <table border="0" cellpadding="0" cellspacing="0" width="100%" style="MARGIN: auto auto auto -9.9pt; WIDTH: 350px; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 480; mso-padding-alt: 0in 5.4pt 0in 5.4pt">
            <tr style="MSO-YFTI-IROW: 0; MSO-YFTI-FIRSTROW: yes; MSO-YFTI-LASTROW: yes;">
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 350px; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Scott M. Stanton,
      Esq.</font></div>
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Morrison &amp; Foerster
      LLP</font></div>
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">12531 High Bluff Drive, Suite
      500</font></div>
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">San Diego, California
      92130</font></div>
                <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">(858)
  720-5100</font></div>
              </td>
            </tr>
        </table>
      </div>
      <div style="MARGIN: 0in 0in 6pt; LINE-HEIGHT: 7pt; TEXT-ALIGN: center; mso-line-height-rule: exactly" align="center">___________________________</div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div style="MARGIN: 6pt 0in">Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer or a
smaller reporting company. See the definitions of &#8220;large accelerated filer,&#8221;
&#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule 12b-2 of the
Exchange Act.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0.25in">Large accelerated filer [
]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Accelerated filer [X]</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0.25in">Non-accelerated filer [ ]
(Do not check if a smaller reporting
company)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Smaller reporting company [ ]</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 3pt; TEXT-INDENT: 0.25in">&#160;</div>
      <div>&#160;</div>
      <div style="MARGIN: 6pt 0in; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">CALCULATION OF REGISTRATION
FEE</font></div>
      <div align="center">
        <table border="0" cellpadding="0" cellspacing="0" width="90%" style="MARGIN: auto auto auto -17.85pt; BORDER-COLLAPSE: collapse; mso-padding-alt: 0in 4.65pt 0in 4.65pt; mso-table-layout-alt: fixed">
            <tr style="MSO-YFTI-IROW: 0; MSO-YFTI-FIRSTROW: yes;">
              <td valign="bottom" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 2.25pt double; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 275px; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; MSO-BORDER-TOP-ALT: double windowtext 2.25pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 4pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: dotted 95.35pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Title of
      Securities to be Registered(1)</font></div>
              </td>
              <td valign="bottom" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 2.25pt double; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 151px; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; MSO-BORDER-TOP-ALT: double windowtext 2.25pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Amount
      to</font></div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">be
      registered (2)</font></div>
              </td>
              <td valign="bottom" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 2.25pt double; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 167px; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; MSO-BORDER-TOP-ALT: double windowtext 2.25pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Proposed
      maximum</font></div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">offering
      price</font></div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">per
      share(3)</font></div>
              </td>
              <td valign="bottom" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 2.25pt double; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159px; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; MSO-BORDER-TOP-ALT: double windowtext 2.25pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Proposed
      maximum</font></div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">aggregate
      offering</font></div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">price</font></div>
              </td>
              <td valign="bottom" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 2.25pt double; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 132px; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Amount
      of</font></div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 93%; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">registration
      fee</font></div>
              </td>
            </tr>
            <tr style="MSO-YFTI-IROW: 1;">
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 275px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; tab-stops: dotted 115.15pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">1999 Employee Stock Purchase
      Plan</font></div>
                <div>&#160;</div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; tab-stops: dotted 115.15pt">Common
      Stock, par value $0.001 per share</div>
                <div>&#160;</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 151px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">1,500,000(4)</div>
                <div>&#160;</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 167px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">$1.285</div>
                <div>&#160;</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">$1,927,500</div>
                <div>&#160;</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 4.65pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 132px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">$75.75</div>
                <div>&#160;</div>
              </td>
            </tr>
            <tr style="MSO-YFTI-IROW: 2; MSO-YFTI-LASTROW: yes;">
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 275px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; tab-stops: dotted 115.15pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">2005 Equity Incentive
      Plan</font></div>
                <div>&#160;</div>
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; tab-stops: dotted 115.15pt">Common
      Stock, par value $0.001<font style="DISPLAY: inline; FONT-WEIGHT: bold">
      </font>per share</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 151px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">3,500,000(5)</div>
                <div>&#160;</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 167px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">$1.285</div>
                <div>&#160;</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 4.65pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 159px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-BOTTOM-ALT: double windowtext 1.5pt; MSO-BORDER-TOP-ALT: solid windowtext .75pt; MSO-BORDER-RIGHT-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">$4,497,500</div>
                <div>&#160;</div>
              </td>
              <td valign="top" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 4.65pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.65pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 132px; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double; MSO-BORDER-TOP-ALT: solid windowtext .75pt">
                <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 94%; TEXT-ALIGN: center; tab-stops: 31.5pt 45.0pt" align="center">$176.75</div>
                <div>&#160;</div>
              </td>
            </tr>
        </table>
      </div>
      <div style="MARGIN: 6pt -0.25in 6pt 0in; TEXT-INDENT: -22.3pt; tab-stops: .25in">&#160;</div>
      <div style="MARGIN: 6pt -0.25in 6pt 0in; TEXT-INDENT: -22.3pt; tab-stops: .25in">(1)&#160;&#160;&#160;&#160;
Each share of Common Stock includes a right to purchase one one-hundredth of a
share of Series&#160;C Preferred Stock, par value $0.001 per share.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in -0.25in 6pt 0in; TEXT-INDENT: -22.3pt; tab-stops: .25in">(2)&#160;&#160;&#160;&#160;
Pursuant to Rule 416(a), this Registration Statement shall also cover any
additional shares of the Registrant&#8217;s common stock, par value $0.001 per share
(&#8220;Common Stock&#8221;), that may be offered or issued in connection with any stock
dividend, stock split, recapitalization or other similar transaction effected
without receipt of consideration that increases the number of outstanding shares
of Common Stock.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: -22.3pt">(3)&#160;&#160;&#160;&#160;
Estimated solely for the purpose of calculating the amount of the registration
fee pursuant to Rule 457(h) of the Securities Act of 1933, as amended. The price
per share and aggregate offering price are based upon the average of the high
and low sales prices of Registrant&#8217;s Common Stock on November 6, 2008 as
reported on the Nasdaq Global Select Market, for shares issuable pursuant to
awards not yet granted under the 1999 Employee Stock Purchase Plan and 2005
Equity Incentive Plan.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: -22.3pt">(4)&#160;&#160;&#160;&#160;
Represents 1,500,000 additional shares of Common Stock available for future
issuance under the Registrant&#8217;s 1999 Employee Stock Purchase Plan (the
&#8220;ESPP&#8221;).&#160; 700,000 shares available for issuance under the ESPP were
initially registered on a registration statement on Form S-8 filed with the
Securities and Exchange Commission on November 5, 1999 (Registration
No.&#160;333-90455).&#160; An additional 800,000 shares available for issuance
under the ESPP were previously registered on a registration statement on Form
S-8 filed on October 17, 2001 (Registration No. 333-71702).&#160; An additional
1,350,000 shares available for issuance under the ESPP were previously
registered on a registration statement on Form S-8 filed on June 28, 2004
(Registration No. 333-116903).</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: -22.3pt">(5)&#160;&#160;&#160;&#160;
Represents 3,500,000 additional shares of Common Stock authorized to be issued
under the Registrant&#8217;s 2005 Equity Incentive Plan (the &#8220;2005 Plan&#8221;).&#160;
3,500,000 shares available for issuance under the 2005 Plan were initially
registered on a registration statement on Form S-8 filed with the Securities and
Exchange Commission on August 1, 2005 (Registration No.&#160;333-127060). </div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: -22.5pt">&#160;</div>
    </div>
    <div><br clear="all"></div>
    <div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">INTRODUCTORY NOTE </font></div>
      <div>&#160;</div>
      <div style="MARGIN: 9pt 0in 12pt; TEXT-INDENT: 24.5pt">This Registration
Statement relates solely to the registration of additional securities of the
same class as other securities for which a registration statement on this form
relating to an employee benefit plan is effective.&#160; Pursuant to General
Instruction E of Form S-8, this registration statement hereby incorporates by
reference the contents of the registration statements on Form S-8 filed by the
Registrant on August 1, 2005 with respect to Registrant&#8217;s 2005 Equity Incentive
Plan (Registration No. 333-127060), and the registration statements on Form S-8
filed by the Registrant on November 5, 1999, October 17, 2001, and June 28, 2004
with respect to Registrant&#8217;s 1999 Employee Stock Purchase Plan (Registration
Nos.&#160;333-90455, 333-71702 and 333-116903, respectively). </div>
      <div style="MARGIN: 0in 0in 12pt; tab-stops: 45.0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item
3.&#160;&#160;&#160;&#160;&#160;&#160;&#160; Incorporation of Documents by
Reference.</font></div>
      <div style="MARGIN: 0in 0in 12pt">The following documents filed with the
Securities and Exchange Commission (the &#8220;SEC&#8221;) by Kratos Defense &amp; Security
Solutions, Inc. (the &#8220;Company&#8221;) are incorporated by reference in this
Registration Statement:</div>
      <div style="MARGIN: 0in 0in 12pt">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The Company&#8217;s latest annual report on Form 10-K filed pursuant to Sections 13(a)
or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
Act&#8221;), containing audited financial statements for the Company&#8217;s latest fiscal
year ended December 31, 2007 as filed with the SEC on March 27, 2008, as
subsequently amended on April 29, 2008;</div>
      <div style="MARGIN: 0in 0in 12pt">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The Company&#8217;s quarterly report on Form 10-Q for its fiscal quarter ended March
30, 2008, filed with the SEC on May 8, 2008;</div>
      <div style="MARGIN: 0in 0in 12pt">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The Company&#8217;s quarterly report on Form 10-Q for its fiscal quarter ended June
29, 2008, filed with the SEC on August 7, 2008;</div>
      <div style="MARGIN: 0in 0in 12pt">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The Company&#8217;s quarterly report on Form 10-Q for its fiscal quarter ended
September 28, 2008, filed with the SEC on November 6, 2008;</div>
      <div style="MARGIN: 0in 0in 12pt">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The Company&#8217;s current reports on Form 8-K, filed with the SEC on&#160;November
6, 2008, August 6, 2008, August&#160;1,&#160;2008, July 3, 2008, April 2, 2008,
March 27, 2008, February 2, 2008 and January 7, 2008;</div>
      <div style="MARGIN: 0in 0in 12pt">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The Company&#8217;s current report on Form 8-K/A, filed with the SEC on April 8,
2008;</div>
      <div style="MARGIN: 0in 0in 12pt">(g)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The description of the Company&#8217;s Common Stock contained in the Company&#8217;s
registration statement on Form 8-A filed under Section 12(g) of the Exchange Act
on September 3, 1999, including any subsequent amendment or report filed for the
purpose of amending such description; and</div>
      <div style="MARGIN: 0in 0in 12pt">(h)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The description of the Company&#8217;s purchase rights for Series&#160;C Preferred
Stock, par value $0.001 per share, contained in the Company&#8217;s Registration
Statement on Form 8-A initially filed under Section 12(g) of the Exchange Act on
December 17, 2004, including any subsequent amendment or report filed for the
purpose of amending such description.</div>
      <div style="MARGIN: 0in 0in 12pt">All documents filed by the Company pursuant to
Sections&#160;13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of
this Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
de-registers all securities then remaining unsold, are incorporated by reference
in this Registration Statement and are a part hereof from the date of filing of
such documents.&#160; Any statement contained in a document incorporated or
deemed to be incorporated by reference herein shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement.&#160; Any statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.</div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div style="MARGIN: 0in 0in 12pt; tab-stops: 45.0pt">Item
8.&#160;&#160;&#160;&#160;&#160;&#160;&#160; Exhibits.</div>
      <div style="MARGIN: 0in 0in 12pt">The following is a list of exhibits filed as
part of this Registration Statement, which are incorporated herein:</div>
      <div>&#160;</div>
      <table border="0" cellpadding="0" cellspacing="0" style="BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 480; mso-padding-alt: 0in 5.4pt 0in 5.4pt">
          <tr style="MSO-YFTI-IROW: 0; MSO-YFTI-FIRSTROW: yes;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid; mso-border-bottom-alt: solid windowtext .5pt; mso-element: para-border-div">
                <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 6pt; BORDER-LEFT: medium none; TEXT-INDENT: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; mso-padding-alt: 0in 0in 0in 0in; mso-border-bottom-alt: solid windowtext .5pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Exhibit
      Numbers</font></div>
              </div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid; mso-border-bottom-alt: solid windowtext .5pt; mso-element: para-border-div">
                <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 6pt; BORDER-LEFT: medium none; TEXT-INDENT: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; mso-padding-alt: 0in 0in 0in 0in; mso-border-bottom-alt: solid windowtext .5pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Exhibit
Description</font></div>
                <div>&#160;</div>
              </div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 1;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.1(1)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Amended and Restated Certificate of
      Incorporation of the Company</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 2;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.2(2)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Amended and Restated Bylaws of the
      Company</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 3;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.3(3)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Certificate of Designation of Series C
      Preferred Stock</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 4;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.4(3)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Rights Agreement, dated as of December
      16, 2004, between the Company and Wells Fargo</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 5;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">5.1</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Opinion of Morrison &amp; Foerster
      LLP</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 6;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">23.1</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Consent of Grant Thornton LLP</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 7;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">23.2</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Consent of Morrison &amp; Foerster LLP
      (contained in Exhibit&#160;5.1)</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 8;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">24.1</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Power of Attorney (included in the
      signature page of this Registration Statement)</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 9;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">99.1(4)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">1999 Employee Stock Purchase
  Plan</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 10; MSO-YFTI-LASTROW: yes;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">99.2(5)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">2005 Equity Incentive Plan and form stock
      option agreement thereunder</div>
            </td>
          </tr>
      </table>
      <div style="MARGIN: 0in 0in 6pt 0.5in; TEXT-INDENT: -0.5in"> <font color="#000000">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</font> </div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l0 level1 lfo2">(1)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Quarterly Report on Form 10-Q
for the quarter ended September 30, 2001, and incorporated herein by
reference.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l0 level1 lfo2">(2)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Current Report on Form 10-K/A
filed on April 29,2008, and incorporated herein by reference.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l0 level1 lfo2">(3)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Current Report on Form 8-K filed
on December 17, 2004, and incorporated herein by reference.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l0 level1 lfo2">(4)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Registration Statement on Form
S-1 filed on August 18, 1999, as amended, and incorporated herein by
reference.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l0 level1 lfo2">(5)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Registration Statement on Form
S-8 filed on August 1, 2005, and incorporated herein by reference.</div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">SIGNATURES</font></div>
      <div style="MARGIN: 0in 0in 12pt; TEXT-ALIGN: left" align="left">Pursuant to the
requirements of the Securities Act, the Company certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on
Form&#160;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 San
Diego, State of California, on this 12<font style="FONT-SIZE: 70%; VERTICAL-ALIGN: super">th</font>&#160;day of November,
2008.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 0.5in 3in; TEXT-INDENT: 0in; TEXT-ALIGN: left" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold">KRATOS DEFENSE &amp;
SECURITY SOLUTIONS, INC.<br><br></font>By: <font color="#000000">&#160;&#160;&#160;&#160;&#160; /s/ Eric M.
DeMarco&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<br></font> Eric M. DeMarco<br>President and Chief Executive Officer </div>
      <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">POWER OF
ATTORNEY</font></div>
      <div align="center">&#160;</div>
      <div style="MARGIN: 0in 0in 12pt; TEXT-ALIGN: left" align="left">KNOW ALL PERSONS
BY THESE PRESENTS, that each person whose signature appears below constitutes
and appoints, jointly and severally, Eric M. DeMarco and Deanna H. Lund his
attorneys-in-fact, each with the power of substitution, for him in any and all
capacities, to sign any amendments to this Registration Statement on Form S-8
(including post-effective amendments), and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the SEC, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his
substitute or substitutes, may do or cause to be done by virtue hereof.</div>
      <div>&#160;</div>
      <div style="MARGIN: 0in 0in 12pt; TEXT-ALIGN: left" align="left">Pursuant to the
requirements of the Securities Act, this Registration Statement has been signed
by the following persons in the capacities and on the dates indicated.&#160;
</div>
      <div>&#160;</div>
      <div align="center">
        <table border="0" cellpadding="0" cellspacing="0" style="BORDER-COLLAPSE: collapse; mso-padding-alt: 0in 6.0pt 0in 6.0pt; mso-table-layout-alt: fixed">
            <tr style="MSO-YFTI-IROW: 0; MSO-YFTI-FIRSTROW: yes;">
              <td valign="bottom" width="210" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 157.75pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 4.3pt; TEXT-ALIGN: center; tab-stops: 16.15pt 20.65pt 28.15pt 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center"><font color="#000000"><font size="+0"><font style="DISPLAY: inline; FONT-WEIGHT: bold"> Signature </font></font></font></div>
                <div>&#160;</div>
              </td>
              <td valign="bottom" width="285" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 213.65pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center"><font color="#000000"><font size="+0"><font style="DISPLAY: inline; FONT-WEIGHT: bold"> Title </font></font></font></div>
                <div>&#160;</div>
              </td>
              <td valign="bottom" width="152" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 113.85pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
                <div style="MARGIN: 0in 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center"><font color="#000000"><font size="+0"><font style="DISPLAY: inline; FONT-WEIGHT: bold"> Date </font></font></font></div>
                <div>&#160;</div>
              </td>
            </tr>
            <tr style="HEIGHT: 40.05pt; MSO-YFTI-IROW: 1;">
              <td valign="bottom" width="210" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 157.75pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt">
                <div style="MARGIN: 6pt 0in 0pt; tab-stops: 16.15pt right 128.65pt; mso-hyphenate: none"> <font color="#000000">/s/ Eric M.
      DeMarco&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      </font> </div>
                <div>Eric M. DeMarco</div>
                <div>&#160;</div>
              </td>
              <td width="285" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 213.65pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt">
                <div style="MARGIN: 0in -7.85pt 4.3pt -4.95pt; TEXT-ALIGN: center; tab-stops: -.5in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center"><br>President, Chief Executive Officer and
      Director<br>(Principal Executive Officer)</div>
                <div>&#160;</div>
              </td>
              <td width="152" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 113.85pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt">
                <div style="MARGIN: 6pt 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center"><a name="ole_link2" /><a name="ole_link1">November 12,
      2008</a></div>
                <div>&#160;</div>
              </td>
            </tr>
            <tr style="HEIGHT: 40.05pt; MSO-YFTI-IROW: 2;">
              <td valign="bottom" width="210" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 157.75pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt">
                <div style="MARGIN: 0in 0in 0pt; tab-stops: 16.15pt right 128.65pt"> <font color="#000000">/s/ Deanna H.
      Lund&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      </font> </div>
                <div>Deanna H. Lund</div>
                <div>&#160;</div>
              </td>
              <td width="285" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 213.65pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt">
                <div style="MARGIN: 0in 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center"><br>Senior Vice President and Chief Financial
      Officer<br></div>
              </td>
              <td width="152" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 113.85pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt">
                <div style="MARGIN: 6pt 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center">November 12, 2008</div>
                <div>&#160;</div>
              </td>
            </tr>
            <tr style="HEIGHT: 40.05pt; MSO-YFTI-IROW: 2;">
              <td valign="bottom" width="210" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 157.75pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt"><font color="#000000">      </font>
                <div style="MARGIN: 0in 0in 0pt; tab-stops: 16.15pt right 128.65pt">&#160;</div>
                <div style="MARGIN: 0in 0in 0pt; tab-stops: 16.15pt right 128.65pt"> <font color="#000000">/s/ Laura L. Siegal&#160;&#160;&#160;&#160;&#160;
      &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      </font> </div>
                <div>Laura Siegal</div>
                <div>&#160;</div>
              </td>
              <td width="285" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 213.65pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt; TEXT-ALIGN: center">
                <div style="TEXT-ALIGN: center">&#160;Vice President and Corporate
      Controller</div>
                <div style="TEXT-ALIGN: center">(Principal&#160;Accounting
    Officer)</div>
              </td>
              <td valign="middle" width="152" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 113.85pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.05pt">&#160; November 12, 2008</td>
            </tr>
            <tr style="HEIGHT: 40.95pt; MSO-YFTI-IROW: 3;">
              <td valign="bottom" width="210" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 157.75pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 6pt 0in 0pt; tab-stops: 16.15pt right 128.65pt; mso-hyphenate: none"> <font color="#000000">/s/ Scott I.
      Anderson&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      </font> </div>
                <div>Scott I. Anderson</div>
                <div>&#160;</div>
              </td>
              <td width="285" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 213.65pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 0in 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center">Director</div>
                <div>&#160;</div>
              </td>
              <td width="152" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 113.85pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 6pt 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center">November 12, 2008</div>
                <div>&#160;</div>
              </td>
            </tr>
            <tr style="HEIGHT: 40.95pt; MSO-YFTI-IROW: 4;">
              <td valign="bottom" width="210" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 157.75pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 6pt 0in 0pt; tab-stops: 16.15pt right 128.65pt; mso-hyphenate: none"> <font color="#000000">/s/ Bandel L.
      Carano&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      </font> </div>
                <div>Bandel L. Carano</div>
                <div>&#160;</div>
              </td>
              <td width="285" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 213.65pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 0in 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center">Director</div>
                <div>&#160;</div>
              </td>
              <td width="152" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 113.85pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 6pt 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center">November 12, 2008</div>
                <div>&#160;</div>
              </td>
            </tr>
            <tr style="HEIGHT: 40.95pt; MSO-YFTI-IROW: 5; MSO-YFTI-LASTROW: yes;">
              <td valign="bottom" width="210" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 157.75pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 6pt 0in 0pt; tab-stops: 16.15pt right 128.65pt; mso-hyphenate: none"> <font color="#000000">/s/ William A.
      Hoglund&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      </font> </div>
                <div>William A. Hoglund</div>
                <div>&#160;</div>
              </td>
              <td width="285" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 213.65pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 0in 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center">Director</div>
                <div>&#160;</div>
              </td>
              <td width="152" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 6pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 6pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 113.85pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0; HEIGHT: 40.95pt">
                <div style="MARGIN: 6pt 0in 4.3pt; TEXT-ALIGN: center; tab-stops: -.5in 0in 37.2pt 70.7pt 107.9pt 145.1pt; mso-hyphenate: none" align="center">November 12, 2008</div>
                <div>&#160;</div>
              </td>
            </tr>
        </table>
      </div>
    </div>
    <div>&#160;</div>
    <div><br clear="all">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">EXHIBIT INDEX</font></div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">&#160;</div>
    <div>&#160;</div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" style="BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 480; mso-padding-alt: 0in 5.4pt 0in 5.4pt">
          <tr style="MSO-YFTI-IROW: 0; MSO-YFTI-FIRSTROW: yes;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid; mso-border-bottom-alt: solid windowtext .5pt; mso-element: para-border-div">
                <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 6pt; BORDER-LEFT: medium none; TEXT-INDENT: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; mso-padding-alt: 0in 0in 0in 0in; mso-border-bottom-alt: solid windowtext .5pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Exhibit Numbers</font></div>
                <div>&#160;</div>
              </div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid; mso-border-bottom-alt: solid windowtext .5pt; mso-element: para-border-div">
                <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 6pt; BORDER-LEFT: medium none; TEXT-INDENT: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; mso-padding-alt: 0in 0in 0in 0in; mso-border-bottom-alt: solid windowtext .5pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Exhibit
Description</font></div>
                <div>&#160;</div>
              </div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 1;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.1(1)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Amended and Restated Certificate of
      Incorporation of the Company</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 2;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.2(2)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Amended and Restated Bylaws of the
      Company</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 3;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.3(3)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Certificate of Designation of Series C
      Preferred Stock</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 4;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">4.4(3)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Rights Agreement, dated as of December
      16, 2004, between the Company and Wells Fargo</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 5;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">5.1</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Opinion of Morrison &amp; Foerster
      LLP</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 6;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">23.1</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Consent of Grant Thornton LLP</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 7;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">23.2</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Consent of Morrison &amp; Foerster LLP
      (contained in Exhibit&#160;5.1)</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 8;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">24.1</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">Power of Attorney (included in the
      signature page of this Registration Statement)</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 9;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">99.1(4)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">1999 Employee Stock Purchase
  Plan</div>
            </td>
          </tr>
          <tr style="MSO-YFTI-IROW: 10; MSO-YFTI-LASTROW: yes;">
            <td valign="top" width="115" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 1.2in; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 6pt; TEXT-INDENT: 0in; tab-stops: decimal 35.25pt">99.2(5)</div>
            </td>
            <td valign="top" width="516" bgcolor="transparent" style="BORDER-RIGHT: #c0c0c0; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; BORDER-LEFT: #c0c0c0; WIDTH: 387pt; PADDING-TOP: 0in; BORDER-BOTTOM: #c0c0c0">
              <div style="MARGIN: 0in 0in 0pt">2005 Equity Incentive Plan and form stock
      option agreement thereunder</div>
            </td>
          </tr>
      </table>
    </div>
    <div style="MARGIN: 0in 0in 6pt 0.5in; TEXT-INDENT: -0.5in"> <font color="#000000">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</font> </div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l2 level1 lfo3">(1)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Quarterly Report on Form 10-Q
for the quarter ended September 30, 2001, and incorporated herein by
reference.</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l2 level1 lfo3">(2)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Current Report on Form 10-K/A
filed on April 29, 2008, and incorporated herein by reference.</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l2 level1 lfo3">(3)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Current Report on Form 8-K filed
on December 17, 2004, and incorporated herein by reference.</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l2 level1 lfo3">(4)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Registration Statement on Form
S-1 filed on August 18, 1999, as amended, and incorporated herein by
reference.</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l2 level1 lfo3">(5)&#160;&#160;&#160;&#160;
Previously filed as an exhibit to the Company&#8217;s Registration Statement on Form
S-8 filed on August 1, 2005, and incorporated herein by reference.</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in; mso-list: l2 level1 lfo3">&#160;</div>
    <div>&#160;</div>
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    <div><br clear="all"></div>
    <pre style="TEXT-ALIGN: right"><a name="Letter"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Exhibit 5.1</font></a></pre>
    <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; tab-stops: 24.0pt .75in 84.0pt 114.0pt 2.0in 174.0pt 204.0pt 3.25in 264.0pt 294.0pt 4.5in" align="center">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; tab-stops: 24.0pt .75in 84.0pt 114.0pt 2.0in 174.0pt 204.0pt 3.25in 264.0pt 294.0pt 4.5in" align="center">[Morrison &amp; Foerster LLP Letterhead]<br></div>
    <div style="TEXT-ALIGN: center">November 12, 2008</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 12pt; tab-stops: 24.0pt .75in 84.0pt 114.0pt 2.0in 174.0pt 204.0pt 3.25in 264.0pt 294.0pt 4.5in">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt">Kratos Defense &amp; Security Solutions,
Inc.</div>
    <div>4810 Eastgate Mall</div>
    <div>San Diego, California 92121</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 0.5in">Re:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Kratos Defense &amp; Security Solutions, Inc. &#8211; Registration Statement on Form
S-8</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 12pt">Ladies and Gentlemen:</div>
    <div>As requested, we have examined the Registration Statement on Form S-8 of
Kratos Defense &amp; Security Solutions, Inc., a Delaware corporation (the
&#8220;Company&#8221;), to be filed with the Securities and Exchange Commission in
connection with the registration under the Securities Act of 1933, as amended,
of an aggregate of 5,000,000 shares of the Company&#8217;s common stock, $0.001 par
value (the &#8220;Shares&#8221;) issuable from time to time in connection with the Company&#8217;s
1999 Employee Stock Purchase Plan and the Company&#8217;s 2005 Equity Incentive Plan
(together, the &#8220;Plans&#8221;).&#160; </div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 12pt">As the Company&#8217;s counsel, we are familiar with
the proceedings taken and proposed to be taken by the Company in connection with
the authorization, issuance and sale of the Shares, and, for the purposes of
this opinion, we have assumed that such proceedings will be timely completed in
the manner presently proposed and that, in connection with each issuance of
Shares under the Plans, the Company will receive the consideration for such
Shares as required by the terms of the Plans. &#160;We have also examined such
matters of fact and questions of law as we have considered appropriate for
purposes of this letter. &#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 12pt">Based upon and subject to the foregoing, it is
our opinion that the Shares, when issued and outstanding pursuant to the terms
of the Plans, will be validly issued, fully paid and nonassessable.</div>
    <div style="MARGIN: 0in 0in 0pt 3in">Very truly yours,</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 3in">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt 3in">/s/ Morrison &amp; Foerster LLP</div>
    <div style="MARGIN: 0in 0in 0pt 3in">Morrison &amp; Foerster LLP</div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div>&#160;</div>
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    <div><br clear="all"></div>
    <pre style="TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Exhibit 23.1</font></pre>
    <div style="MARGIN: 0in 0in 0pt; tab-stops: right 6.5in"><font size="3">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<font style="DISPLAY: inline; FONT-WEIGHT: bold">EXHIBIT
23.1</font></font></div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; tab-stops: right 423.0pt">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; tab-stops: right 423.0pt">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center; tab-stops: right 423.0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="3">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</font></font></div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; tab-stops: right 423.0pt">&#160;</div>
    <div style="MARGIN: 0in 0in 0pt"><font size="3">We have issued our reports dated
March 27, 2008, with respect to the consolidated financial statements and
internal control over financial reporting in the Annual Report of Kratos Defense
&amp; Security Solutions, Inc. on Form 10-K, as amended on Form 10-K/A, for the
year ended December 31, 2007.&#160; We hereby consent to the incorporation by
reference of said reports in the Registration Statement on Form S-8 relating to
the 1999 Employee Stock Purchase Plan and the 2005 Equity Incentive
Plan.</font></div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; tab-stops: right 423.0pt">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; tab-stops: right 423.0pt">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; tab-stops: right 423.0pt"><font size="3">/s/GRANT THORNTON LLP</font></div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; tab-stops: right 423.0pt">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; tab-stops: right 423.0pt">&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; tab-stops: right 423.0pt"><font size="3">San Diego, California</font></div>
    <div><font size="3">November 12, 2008</font></div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center">&#160;</div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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{"company-data": {"conformed-name": "KRATOS DEFENSE & SECURITY SOLUTIONS, INC.", "cik": "0001069258", "assigned-sic": "4899", "irs-number": "133818604", "state-of-incorporation": "DE", "fiscal-year-end": "1228"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-155317", "film-number": "081181900"}, "business-address": {"street1": "4810 EASTGATE MALL", "street2": ".", "city": "SAN DIEGO", "state": "CA", "zip": "92121", "phone": "858-812-7300"}, "mail-address": {"street1": "4810 EASTGATE MALL", "street2": ".", "city": "SAN DIEGO", "state": "CA", "zip": "92121"}, "former-company": {"former-conformed-name": "WIRELESS FACILITIES INC", "date-changed": "19990817"}}
kratos-s8.htm
As filed with the Securities and
Exchange Commission on November 12, 2008
Registration
No. 333-
UNITED STATES
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C.
20549
___________________________
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF
1933
___________________________
KRATOS DEFENSE & SECURITY
SOLUTIONS, INC.
(Exact Name of
Registrant as Specified in its Charter)
Delaware
13-3818604
(State
      or Other Jurisdiction of
(I.R.S.
      Employer
Incorporation or Organization)
Identification Number)
4810 Eastgate Mall
San Diego, California
92121
(858) 228-2000
(Address of
Principal Executive Offices)
___________________________
1999 Employee
Stock Purchase Plan
2005 Equity
Incentive Plan
(Full
title of the Plan(s))
___________________________
Deanna H. Lund
Senior Vice President and Chief
Financial Officer
Kratos Defense & Security
Solutions, Inc.
4810 Eastgate Mall
San Diego, California
92121
(858) 812-7300
(Name,
address, including zip code, and telephone number, including area code, of agent
for service)
___________________________
Copy to:
Scott M. Stanton,
      Esq.
Morrison & Foerster
      LLP
12531 High Bluff Drive, Suite
      500
San Diego, California
      92130
(858)
  720-5100
___________________________
Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer or a
smaller reporting company. See the definitions of "large accelerated filer,"
"accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
Exchange Act.
Large accelerated filer [
]                                                                                           
Accelerated filer [X]
Non-accelerated filer [ ]
(Do not check if a smaller reporting
company)            
Smaller reporting company [ ]
CALCULATION OF REGISTRATION
FEE
Title of
      Securities to be Registered(1)
Amount
      to
be
      registered (2)
Proposed
      maximum
offering
      price
per
      share(3)
Proposed
      maximum
aggregate
      offering
price
Amount
      of
registration
      fee
1999 Employee Stock Purchase
      Plan
Common
      Stock, par value $0.001 per share
1,500,000(4)
$1.285
$1,927,500
$75.75
2005 Equity Incentive
      Plan
Common
      Stock, par value $0.001
per share
3,500,000(5)
$1.285
$4,497,500
$176.75
(1)    
Each share of Common Stock includes a right to purchase one one-hundredth of a
share of Series C Preferred Stock, par value $0.001 per share.
(2)    
Pursuant to Rule 416(a), this Registration Statement shall also cover any
additional shares of the Registrant's common stock, par value $0.001 per share
("Common Stock"), that may be offered or issued in connection with any stock
dividend, stock split, recapitalization or other similar transaction effected
without receipt of consideration that increases the number of outstanding shares
of Common Stock.
(3)    
Estimated solely for the purpose of calculating the amount of the registration
fee pursuant to Rule 457(h) of the Securities Act of 1933, as amended. The price
per share and aggregate offering price are based upon the average of the high
and low sales prices of Registrant's Common Stock on November 6, 2008 as
reported on the Nasdaq Global Select Market, for shares issuable pursuant to
awards not yet granted under the 1999 Employee Stock Purchase Plan and 2005
Equity Incentive Plan.
(4)    
Represents 1,500,000 additional shares of Common Stock available for future
issuance under the Registrant's 1999 Employee Stock Purchase Plan (the
"ESPP").  700,000 shares available for issuance under the ESPP were
initially registered on a registration statement on Form S-8 filed with the
Securities and Exchange Commission on November 5, 1999 (Registration
No. 333-90455).  An additional 800,000 shares available for issuance
under the ESPP were previously registered on a registration statement on Form
S-8 filed on October 17, 2001 (Registration No. 333-71702).  An additional
1,350,000 shares available for issuance under the ESPP were previously
registered on a registration statement on Form S-8 filed on June 28, 2004
(Registration No. 333-116903).
(5)    
Represents 3,500,000 additional shares of Common Stock authorized to be issued
under the Registrant's 2005 Equity Incentive Plan (the "2005 Plan"). 
3,500,000 shares available for issuance under the 2005 Plan were initially
registered on a registration statement on Form S-8 filed with the Securities and
Exchange Commission on August 1, 2005 (Registration No. 333-127060).
INTRODUCTORY NOTE
This Registration
Statement relates solely to the registration of additional securities of the
same class as other securities for which a registration statement on this form
relating to an employee benefit plan is effective.  Pursuant to General
Instruction E of Form S-8, this registration statement hereby incorporates by
reference the contents of the registration statements on Form S-8 filed by the
Registrant on August 1, 2005 with respect to Registrant's 2005 Equity Incentive
Plan (Registration No. 333-127060), and the registration statements on Form S-8
filed by the Registrant on November 5, 1999, October 17, 2001, and June 28, 2004
with respect to Registrant's 1999 Employee Stock Purchase Plan (Registration
Nos. 333-90455, 333-71702 and 333-116903, respectively).
Item
3.        Incorporation of Documents by
Reference.
The following documents filed with the
Securities and Exchange Commission (the "SEC") by Kratos Defense & Security
Solutions, Inc. (the "Company") are incorporated by reference in this
Registration Statement:
(a)          
The Company's latest annual report on Form 10-K filed pursuant to Sections 13(a)
or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), containing audited financial statements for the Company's latest fiscal
year ended December 31, 2007 as filed with the SEC on March 27, 2008, as
subsequently amended on April 29, 2008;
(b)          
The Company's quarterly report on Form 10-Q for its fiscal quarter ended March
30, 2008, filed with the SEC on May 8, 2008;
(c)          
The Company's quarterly report on Form 10-Q for its fiscal quarter ended June
29, 2008, filed with the SEC on August 7, 2008;
(d)          
The Company's quarterly report on Form 10-Q for its fiscal quarter ended
September 28, 2008, filed with the SEC on November 6, 2008;
(e)          
The Company's current reports on Form 8-K, filed with the SEC on November
6, 2008, August 6, 2008, August 1, 2008, July 3, 2008, April 2, 2008,
March 27, 2008, February 2, 2008 and January 7, 2008;
(f)           
The Company's current report on Form 8-K/A, filed with the SEC on April 8,
2008;
(g)          
The description of the Company's Common Stock contained in the Company's
registration statement on Form 8-A filed under Section 12(g) of the Exchange Act
on September 3, 1999, including any subsequent amendment or report filed for the
purpose of amending such description; and
(h)          
The description of the Company's purchase rights for Series C Preferred
Stock, par value $0.001 per share, contained in the Company's Registration
Statement on Form 8-A initially filed under Section 12(g) of the Exchange Act on
December 17, 2004, including any subsequent amendment or report filed for the
purpose of amending such description.
All documents filed by the Company pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of
this Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
de-registers all securities then remaining unsold, are incorporated by reference
in this Registration Statement and are a part hereof from the date of filing of
such documents.  Any statement contained in a document incorporated or
deemed to be incorporated by reference herein shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement.  Any statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.
Item
8.        Exhibits.
The following is a list of exhibits filed as
part of this Registration Statement, which are incorporated herein:
Exhibit
      Numbers
Exhibit
Description
4.1(1)
Amended and Restated Certificate of
      Incorporation of the Company
4.2(2)
Amended and Restated Bylaws of the
      Company
4.3(3)
Certificate of Designation of Series C
      Preferred Stock
4.4(3)
Rights Agreement, dated as of December
      16, 2004, between the Company and Wells Fargo
5.1
Opinion of Morrison & Foerster
      LLP
23.1
Consent of Grant Thornton LLP
23.2
Consent of Morrison & Foerster LLP
      (contained in Exhibit 5.1)
24.1
Power of Attorney (included in the
      signature page of this Registration Statement)
99.1(4)
1999 Employee Stock Purchase
  Plan
99.2(5)
2005 Equity Incentive Plan and form stock
      option agreement thereunder
(1)    
Previously filed as an exhibit to the Company's Quarterly Report on Form 10-Q
for the quarter ended September 30, 2001, and incorporated herein by
reference.
(2)    
Previously filed as an exhibit to the Company's Current Report on Form 10-K/A
filed on April 29,2008, and incorporated herein by reference.
(3)    
Previously filed as an exhibit to the Company's Current Report on Form 8-K filed
on December 17, 2004, and incorporated herein by reference.
(4)    
Previously filed as an exhibit to the Company's Registration Statement on Form
S-1 filed on August 18, 1999, as amended, and incorporated herein by
reference.
(5)    
Previously filed as an exhibit to the Company's Registration Statement on Form
S-8 filed on August 1, 2005, and incorporated herein by reference.
SIGNATURES
Pursuant to the
requirements of the Securities Act, the Company 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 San
Diego, State of California, on this 12
th
day of November,
2008.
KRATOS DEFENSE &
SECURITY SOLUTIONS, INC.
By:
/s/ Eric M.
DeMarco
Eric M. DeMarco
President and Chief Executive Officer
POWER OF
ATTORNEY
KNOW ALL PERSONS
BY THESE PRESENTS, that each person whose signature appears below constitutes
and appoints, jointly and severally, Eric M. DeMarco and Deanna H. Lund his
attorneys-in-fact, each with the power of substitution, for him in any and all
capacities, to sign any amendments to this Registration Statement on Form S-8
(including post-effective amendments), and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the SEC, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his
substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the
requirements of the Securities Act, this Registration Statement has been signed
by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Eric M.
      DeMarco
Eric M. DeMarco
President, Chief Executive Officer and
      Director
(Principal Executive Officer)
November 12,
      2008
/s/ Deanna H.
      Lund
Deanna H. Lund
Senior Vice President and Chief Financial
      Officer
November 12, 2008
/s/ Laura L. Siegal
Laura Siegal
Vice President and Corporate
      Controller
(Principal Accounting
    Officer)
November 12, 2008
/s/ Scott I.
      Anderson
Scott I. Anderson
Director
November 12, 2008
/s/ Bandel L.
      Carano
Bandel L. Carano
Director
November 12, 2008
/s/ William A.
      Hoglund
William A. Hoglund
Director
November 12, 2008
EXHIBIT INDEX
Exhibit Numbers
Exhibit
Description
4.1(1)
Amended and Restated Certificate of
      Incorporation of the Company
4.2(2)
Amended and Restated Bylaws of the
      Company
4.3(3)
Certificate of Designation of Series C
      Preferred Stock
4.4(3)
Rights Agreement, dated as of December
      16, 2004, between the Company and Wells Fargo
5.1
Opinion of Morrison & Foerster
      LLP
23.1
Consent of Grant Thornton LLP
23.2
Consent of Morrison & Foerster LLP
      (contained in Exhibit 5.1)
24.1
Power of Attorney (included in the
      signature page of this Registration Statement)
99.1(4)
1999 Employee Stock Purchase
  Plan
99.2(5)
2005 Equity Incentive Plan and form stock
      option agreement thereunder
(1)    
Previously filed as an exhibit to the Company's Quarterly Report on Form 10-Q
for the quarter ended September 30, 2001, and incorporated herein by
reference.
(2)    
Previously filed as an exhibit to the Company's Current Report on Form 10-K/A
filed on April 29, 2008, and incorporated herein by reference.
(3)    
Previously filed as an exhibit to the Company's Current Report on Form 8-K filed
on December 17, 2004, and incorporated herein by reference.
(4)    
Previously filed as an exhibit to the Company's Registration Statement on Form
S-1 filed on August 18, 1999, as amended, and incorporated herein by
reference.
(5)    
Previously filed as an exhibit to the Company's Registration Statement on Form
S-8 filed on August 1, 2005, and incorporated herein by reference.
Exhibit 5.1
[Morrison & Foerster LLP Letterhead]
November 12, 2008
Kratos Defense & Security Solutions,
Inc.
4810 Eastgate Mall
San Diego, California 92121
Re:         
Kratos Defense & Security Solutions, Inc. – Registration Statement on Form
S-8
Ladies and Gentlemen:
As requested, we have examined the Registration Statement on Form S-8 of
Kratos Defense & Security Solutions, Inc., a Delaware corporation (the
"Company"), to be filed with the Securities and Exchange Commission in
connection with the registration under the Securities Act of 1933, as amended,
of an aggregate of 5,000,000 shares of the Company's common stock, $0.001 par
value (the "Shares") issuable from time to time in connection with the Company's
1999 Employee Stock Purchase Plan and the Company's 2005 Equity Incentive Plan
(together, the "Plans").
As the Company's counsel, we are familiar with
the proceedings taken and proposed to be taken by the Company in connection with
the authorization, issuance and sale of the Shares, and, for the purposes of
this opinion, we have assumed that such proceedings will be timely completed in
the manner presently proposed and that, in connection with each issuance of
Shares under the Plans, the Company will receive the consideration for such
Shares as required by the terms of the Plans.  We have also examined such
matters of fact and questions of law as we have considered appropriate for
purposes of this letter.
Based upon and subject to the foregoing, it is
our opinion that the Shares, when issued and outstanding pursuant to the terms
of the Plans, will be validly issued, fully paid and nonassessable.
Very truly yours,
/s/ Morrison & Foerster LLP
Morrison & Foerster LLP
Exhibit 23.1
EXHIBIT
23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We have issued our reports dated
March 27, 2008, with respect to the consolidated financial statements and
internal control over financial reporting in the Annual Report of Kratos Defense
& Security Solutions, Inc. on Form 10-K, as amended on Form 10-K/A, for the
year ended December 31, 2007.  We hereby consent to the incorporation by
reference of said reports in the Registration Statement on Form S-8 relating to
the 1999 Employee Stock Purchase Plan and the 2005 Equity Incentive
Plan.
/s/GRANT THORNTON LLP
San Diego, California
November 12, 2008