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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">As filed with the Securities and Exchange Commission on May 23, 2008</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">&nbsp;</p>
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                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><font size="2">Registration No. 333-</font></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">UNITED STATES</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">SECURITIES AND EXCHANGE COMMISSION</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">WASHINGTON, D.C. 20549</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">__________________</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">&nbsp;</p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">FORM S&ndash;8</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">REGISTRATION STATEMENT</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">UNDER</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">THE SECURITIES ACT OF 1933</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">__________________</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">&nbsp;</p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">EpiCept Corporation</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">(Exact Name of Registrant as Specified in its Charter)</font></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">Delaware</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">52-1841431</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">(State or Other Jurisdiction of Incorporation or Organization)</font></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">(I.R.S. Employer Identification No.)</font></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">777 Old Saw Mill River Road</font></b><br>
                            <b><font size="2">Tarrytown, NY 10591</font></b><br>
                            <b><font size="2">914-606-3500</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">(Address, Including Zip Code, and Telephone Number,</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">including Area Code, of the Registrant&rsquo;s Principal Executive Offices)</font></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">&nbsp;</p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">EpiCept Corporation</font></b></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">2005 Equity Incentive Plan</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">(Full Title of Plan)</font></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><b><font size="2">John V. Talley</font></b><br>
                            <b><font size="2">President and Chief Executive Officer</font></b><br>
                            <b><font size="2">EpiCept Corporation</font></b><br>
                            <b><font size="2">777 Old Saw Mill River Road</font></b><br>
                            <b><font size="2">Tarrytown, NY 10591</font></b><br>
                            <b><font size="2">914-606-3500</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">(Name and Address, Including Zip Code,</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 4.3pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="2">and Telephone Number, Including Area Code, of Agent For Service)</font></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 238.5pt; LINE-HEIGHT: 129.6%" align="left"><i><b><font size="2">With a copy to:</font></b></i></p>

                            <p align="center"><font size="2">Alexander D. Lynch, Esq.<br>
                            Weil, Gotshal &amp; Manges LLP<br>
                            767 Fifth Avenue<br>
                            New York, NY 10153<br>
                            (212) 310-8000</font></p>

                            <p align="left"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of &ldquo;accelerated filer and larger accelerated filer&rdquo; in Rule 12b-2 of the Exchange Act.</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 93pt; LINE-HEIGHT: 97.2%; TEXT-ALIGN: center"><font size="1">Large accelerated filer</font> <font face="Wingdings">o</font>&nbsp;&nbsp;&nbsp; <font size="1">Accelerated filer</font> <font face="Wingdings">o</font>&nbsp;&nbsp;&nbsp; <font size="1">Non-accelerated filer</font> <font face="Wingdings">o</font>&nbsp;&nbsp;&nbsp; <font size="1">Smaller reporting company R
                            <font face="Wingdings" size="+0">x</font></font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 3.75in; LINE-HEIGHT: 97.2%; TEXT-ALIGN: center">&nbsp;</p>
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                            <p style="MARGIN-TOP: 3pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 188.25pt; TEXT-ALIGN: left"><b><font size="1">CALCULATION OF REGISTRATION FEE</font></b></p>
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                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Title of Securities to be Registered</font></p>
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                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="bottom" width="121">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Amount to be</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Registered(1)</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="bottom" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Proposed Maximum</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Offering Price Per Share</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="bottom" width="121">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Proposed Maximum Aggregate Offering</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Price(2)</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="bottom" width="93">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Amount of</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">Registration Fee</font></p>
                        </td>
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                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="1">Common Stock, par value $0.0001 per share</font></p>
                        </td>

                        <td style="BORDER-RIGHT: black 1pt solid" valign="top" width="121">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">1,692,850 shares</font></p>
                        </td>

                        <td style="BORDER-RIGHT: black 1pt solid" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 4.5pt" align="center"><font size="1">$..36(2)</font></p>
                        </td>

                        <td style="BORDER-RIGHT: black 1pt solid" valign="top" width="121">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">$609,426 (2)</font></p>
                        </td>

                        <td valign="top" width="93">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 2.25pt; TEXT-ALIGN: center"><font size="1">$23.95</font></p>
                        </td>
                    </tr>

                    <tr style="page-break-inside: avoid">
                        <td style="BORDER-BOTTOM: black 1pt solid" valign="top" width="260">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="1">Common Stock, par value $0.0001 per share</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="top" width="121">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1"><u>1,307,150 shares</u></font></p>

                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">3,000,000 shares</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">$1.53(3)</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="top" width="121">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1"><u>$1,999,939.50 (3)</u></font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">$2,609,365.50</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: black 1pt solid; BORDER-BOTTOM: black 1pt solid" valign="top" width="93">
                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1"><u>$78.60</u></font></p>

                            <p style="MARGIN-TOP: 2.8pt; MARGIN-BOTTOM: 2.8pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><font size="1">$102.55</font></p>
                        </td>
                    </tr>

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                        <td width="260">
                        </td>

                        <td width="121">
                        </td>

                        <td width="4">
                        </td>

                        <td width="36">
                        </td>

                        <td width="86">
                        </td>

                        <td width="121">
                        </td>

                        <td width="93">
                        </td>
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                </table>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
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                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top" width="48">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="1">(1)</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font size="1">The securities to be registered are issuable under the EpiCept Corporation 2005 Equity Incentive Plan and are in addition to the 4,000,000 shares of the Registrant&rsquo;s Common Stock issuable under the Plan that have been previously registered. Pursuant to Rule 416(a) of the General Rules and Regulations under the Securities Act of 1933, this
                            Registration Statement shall cover such additional securities as may be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.</font></p>
                        </td>
                    </tr>
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            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top" width="48">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="1">(2)</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font size="1">Calculated solely for the purpose of determining the registration fee pursuant to Rule 457(h) and Rule 457(c) under the Securities Act of 1933, based upon the average of the high and low sales prices for the Registrant&rsquo;s Common Stock, as quoted on the Nasdaq Capital Market on May 19, 2008, of $.36 per share.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="100%" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top" width="48">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="1">(3)</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 6pt; PADDING-TOP: 0in" valign="top">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font size="1">Calculated solely for the purpose of determining the registration fee pursuant to Rule 457(h) based upon a weighted average exercise price of $1.53 per share for 1,307,150 shares of the Registrant&rsquo;s Common Stock underlying outstanding stock options to be registered pursuant to this Registration Statement. Of the 1,307,150 shares underlying
                            outstanding stock options granted since the amendment of the 2005 Equity Incentive Plan: (i)&nbsp;33,750 restricted stock units and 135,000 options with an exercise price of $2.78 per share were granted on May 23, 2007; and (ii)&nbsp;227,600 restricted stock units and 910,800 options with an exercise price of $1.34 per share were granted on January 7, 2008.</font></p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; PADDING-BOTTOM: 1px; MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.5in; BORDER-BOTTOM: 2.25pt double; TEXT-ALIGN: justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.5in; TEXT-ALIGN: center"><font size="2">EXPLANATORY NOTE</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: -0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify"><font size="1">This Registration Statement on Form S-8 registers additional securities of the same class as other securities of the Registrant for which a Registration Statement of the Registrant on Form S-8 relating to the same employee benefit plan is effective. Pursuant to General Instruction to Form S-8, the contents of the Registrant's Registration Statement on Form S-8 No. 333-130861, as
            filed with the Securities and Exchange Commission (the "Commission") on January 4, 2006, are hereby incorporated by reference.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><u><font size="1">Background</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"><font size="1">On April 10, 2007, the Board of Directors of Registrant approved the submission to the stockholders of an amendment to the EpiCept Corporation 2005 Equity Incentive Plan increasing the number of authorized shares available for awards under the Plan from 4,000,000 to 7,000,000 and authorizing the issuance of restricted stock units to be effective, subject to stockholder approval, on
            May 23, 2007. Of the original 4,000,000 reserved at the April 5, 2007 record date, only 689,417 shares were then available for future awards under the plan. On May 23, 2007, stockholders approved the amendment.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="1">I</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                &nbsp;
            </div>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">

            <p style="PAGE-BREAK-BEFORE: always"></p>
            <!-- EEDocs PBEnd-->

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"><b><font size="2">PART II</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center"><b><font size="2">INFORMATION REQUIRED PURSUANT TO GENERAL INSTRUCTION E TO FORM S-8</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 10pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.5in; TEXT-ALIGN: left"><b><font size="2">Item 8. Exhibits.</font></b></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="734" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="121">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center"><i><font size="2">Exhibit No.</font></i></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="613">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><i><font size="2">Description</font></i></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="121">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"><font size="2">5.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="613">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font size="2">Legal Opinion of Weil, Gotshal &amp; Manges LLP (filed herewith).</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="121">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"><font size="2">23.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="613">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font size="2">Consent of Weil Gotshal &amp; Manges LLP (included in Exhibit No. 5.1)</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="121">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"><font size="2">23.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="613">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font size="2">Consent of Deloitte &amp; Touche LLP (filed herewith)</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="121">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"><font size="2">24.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="613">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font size="2">Power of Attorney (included as part of the signature page to this Registration Statement and incorporated herein by reference)</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">

            <p style="PAGE-BREAK-BEFORE: always"></p>
            <!-- EEDocs PBEnd-->

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 2in; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 10pt; TEXT-ALIGN: center"><b><font size="2">SIGNATURES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.43in; TEXT-ALIGN: justify"><font size="2">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Tarrytown, New York, on the 23rd day of May, 2008.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="603" border="0">
                    <tr>
                        <td valign="top" nowrap width="391">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                        </td>

                        <td valign="top" nowrap width="212">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">EPICEPT CORPORATION</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 2in; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="603" border="0">
                    <tr>
                        <td valign="top" nowrap width="390">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                        </td>

                        <td width="23"><font size="2">By:</font> </td>

                        <td style="BORDER-BOTTOM: black 1px solid" valign="bottom" nowrap width="190">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">/s/ JOHN V. TALLEY</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="579" border="0">
                    <tr>
                        <td valign="top" nowrap width="424">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                        </td>

                        <td valign="top" nowrap width="155">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">John V. Talley</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="703" border="0">
                    <tr>
                        <td valign="top" nowrap width="424">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;</p>
                        </td>

                        <td valign="top" nowrap width="279">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><font size="2">President and Chief Executive Officer</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 2in; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">POWER OF ATTORNEY</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.43in; TEXT-ALIGN: justify"><font size="2">The undersigned directors and officers hereby constitute and appoint John V. Talley and Robert W. Cook with full power to act and with full power of substitution and resubstitution, our true and lawful attorneys-in-fact with full power to execute in our name and behalf in the capacities indicated below this Registration Statement on Form S-8 and any and all amendments thereto,
            including post-effective amendments to this Registration Statement on Form S-8, and to sign any and all additional registration statements relating to the same offering of securities as this Registration Statement on Form S-8 that are filed pursuant to the requirements of the Securities Act of 1933, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission and hereby ratify and confirm that such
            attorney-in fact or his substitute shall lawfully do or cause to be done by virtue thereof.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.43in; TEXT-ALIGN: left"><font size="2">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated as of May 23, 2008.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="center">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="625" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><b><font size="1">Signature</font></b></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: left">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 96pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: left"><b><font size="1">Title</font></b></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">/s/ John V. Talley</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>

                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Director, President and Chief Executive Officer</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">John V. Talley</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">(Principal Executive Officer)</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">/s/ Robert W. Cook</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Chief Financial Officer</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Robert W. Cook</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">(Principal Financial and Accounting Officer)</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">/s/ Robert G. Savage</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Director</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Robert G. Savage</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">/s/ Guy C. Jackson</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Director</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Guy C. Jackson</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">/s/ Gerhard Waldheim</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Director</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Gerhard Waldheim</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">/s/ John F. Bedard</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Director</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">John Bedard</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">/s/ Wayne P. Yetter</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 1pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Director</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="345">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center"><font size="2">Wayne P. Yetter</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="24">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>

                        <td style="PADDING-RIGHT: 2.35pt; PADDING-LEFT: 2.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="357">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 100.44%; TEXT-ALIGN: center">&nbsp;</p>
                        </td>
                    </tr>
                </table>
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[{"type": "S-8", "sequence": "1", "filename": "mm05-2208_s8.htm", "secsgml_size_bytes": 64336}]
{"company-data": {"conformed-name": "EPICEPT CORP", "cik": "0001208261", "assigned-sic": "2834", "irs-number": "000000000", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-151150", "film-number": "08857929"}, "business-address": {"street1": "777 OLD SAW MILL RIVER RD.", "city": "TARRYTOWN", "state": "NY", "zip": "10591", "phone": "914-606-3500"}, "mail-address": {"street1": "777 OLD SAW MILL RIVER RD.", "city": "TARRYTOWN", "state": "NY", "zip": "10591"}}
As filed with the Securities and Exchange Commission on May 23, 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
__________________
EpiCept Corporation
(Exact Name of Registrant as Specified in its Charter)
Delaware
52-1841431
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification No.)
777 Old Saw Mill River Road
Tarrytown, NY 10591
914-606-3500
(Address, Including Zip Code, and Telephone Number,
including Area Code, of the Registrant's Principal Executive Offices)
EpiCept Corporation
2005 Equity Incentive Plan
(Full Title of Plan)
John V. Talley
President and Chief Executive Officer
EpiCept Corporation
777 Old Saw Mill River Road
Tarrytown, NY 10591
914-606-3500
(Name and Address, Including Zip Code,
and Telephone Number, Including Area Code, of Agent For Service)
With a copy to:
Alexander D. Lynch, Esq.
Weil, Gotshal & Manges LLP
767 Fifth Avenue
New York, NY 10153
(212) 310-8000
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and larger accelerated filer" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
o
Accelerated filer
o
Non-accelerated filer
o
Smaller reporting company R
x
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be
Registered(1)
Proposed Maximum
Offering Price Per Share
Proposed Maximum Aggregate Offering
Price(2)
Amount of
Registration Fee
Common Stock, par value $0.0001 per share
1,692,850 shares
$..36(2)
$609,426 (2)
$23.95
Common Stock, par value $0.0001 per share
1,307,150 shares
3,000,000 shares
$1.53(3)
$1,999,939.50 (3)
$2,609,365.50
$78.60
$102.55
(1)
The securities to be registered are issuable under the EpiCept Corporation 2005 Equity Incentive Plan and are in addition to the 4,000,000 shares of the Registrant's Common Stock issuable under the Plan that have been previously registered. Pursuant to Rule 416(a) of the General Rules and Regulations under the Securities Act of 1933, this
                            Registration Statement shall cover such additional securities as may be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.
(2)
Calculated solely for the purpose of determining the registration fee pursuant to Rule 457(h) and Rule 457(c) under the Securities Act of 1933, based upon the average of the high and low sales prices for the Registrant's Common Stock, as quoted on the Nasdaq Capital Market on May 19, 2008, of $.36 per share.
(3)
Calculated solely for the purpose of determining the registration fee pursuant to Rule 457(h) based upon a weighted average exercise price of $1.53 per share for 1,307,150 shares of the Registrant's Common Stock underlying outstanding stock options to be registered pursuant to this Registration Statement. Of the 1,307,150 shares underlying
                            outstanding stock options granted since the amendment of the 2005 Equity Incentive Plan: (i) 33,750 restricted stock units and 135,000 options with an exercise price of $2.78 per share were granted on May 23, 2007; and (ii) 227,600 restricted stock units and 910,800 options with an exercise price of $1.34 per share were granted on January 7, 2008.
EXPLANATORY NOTE
This Registration Statement on Form S-8 registers additional securities of the same class as other securities of the Registrant for which a Registration Statement of the Registrant on Form S-8 relating to the same employee benefit plan is effective. Pursuant to General Instruction to Form S-8, the contents of the Registrant's Registration Statement on Form S-8 No. 333-130861, as
            filed with the Securities and Exchange Commission (the "Commission") on January 4, 2006, are hereby incorporated by reference.
Background
On April 10, 2007, the Board of Directors of Registrant approved the submission to the stockholders of an amendment to the EpiCept Corporation 2005 Equity Incentive Plan increasing the number of authorized shares available for awards under the Plan from 4,000,000 to 7,000,000 and authorizing the issuance of restricted stock units to be effective, subject to stockholder approval, on
            May 23, 2007. Of the original 4,000,000 reserved at the April 5, 2007 record date, only 689,417 shares were then available for future awards under the plan. On May 23, 2007, stockholders approved the amendment.
I
PART II
INFORMATION REQUIRED PURSUANT TO GENERAL INSTRUCTION E TO FORM S-8
Item 8. Exhibits.
Exhibit No.
Description
5.1
Legal Opinion of Weil, Gotshal & Manges LLP (filed herewith).
23.1
Consent of Weil Gotshal & Manges LLP (included in Exhibit No. 5.1)
23.2
Consent of Deloitte & Touche LLP (filed herewith)
24.1
Power of Attorney (included as part of the signature page to this Registration Statement and incorporated herein by reference)
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Tarrytown, New York, on the 23rd day of May, 2008.
EPICEPT CORPORATION
By:
/s/ JOHN V. TALLEY
John V. Talley
President and Chief Executive Officer
POWER OF ATTORNEY
The undersigned directors and officers hereby constitute and appoint John V. Talley and Robert W. Cook with full power to act and with full power of substitution and resubstitution, our true and lawful attorneys-in-fact with full power to execute in our name and behalf in the capacities indicated below this Registration Statement on Form S-8 and any and all amendments thereto,
            including post-effective amendments to this Registration Statement on Form S-8, and to sign any and all additional registration statements relating to the same offering of securities as this Registration Statement on Form S-8 that are filed pursuant to the requirements of the Securities Act of 1933, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission and hereby ratify and confirm that such
            attorney-in fact or his substitute shall lawfully do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated as of May 23, 2008.
Signature
Title
/s/ John V. Talley
Director, President and Chief Executive Officer
John V. Talley
(Principal Executive Officer)
/s/ Robert W. Cook
Chief Financial Officer
Robert W. Cook
(Principal Financial and Accounting Officer)
/s/ Robert G. Savage
Director
Robert G. Savage
/s/ Guy C. Jackson
Director
Guy C. Jackson
/s/ Gerhard Waldheim
Director
Gerhard Waldheim
/s/ John F. Bedard
Director
John Bedard
/s/ Wayne P. Yetter
Director
Wayne P. Yetter
2