-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FfoVCtkygwNiRmiH/Iweiap+SmLafaHhxx9x8jcK7Yuxcm1F4RNKj/yNvTsRNB8y
 u/4cqtCKJlt2MN8N48dGfA==

<SEC-DOCUMENT>0001188112-05-001456.txt : 20050812
<SEC-HEADER>0001188112-05-001456.hdr.sgml : 20050812
<ACCEPTANCE-DATETIME>20050812104401
ACCESSION NUMBER:		0001188112-05-001456
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20050812
DATE AS OF CHANGE:		20050812
EFFECTIVENESS DATE:		20050812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MILLER INDUSTRIES INC /TN/
		CENTRAL INDEX KEY:			0000924822
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCK & BUS BODIES [3713]
		IRS NUMBER:				621566286
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-127481
		FILM NUMBER:		051019498

	BUSINESS ADDRESS:	
		STREET 1:		8503 HILLTOP DR
		STREET 2:		STE 100
		CITY:			OOLTEWAH
		STATE:			TN
		ZIP:			37363
		BUSINESS PHONE:		4232384171

	MAIL ADDRESS:	
		STREET 1:		8503 HILLTOP DR
		STREET 2:		STE 100
		CITY:			OOLTEWAH
		STATE:			TN
		ZIP:			37363
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ts8.htm
<DESCRIPTION>MILLER INDUSTRIES S-8
<TEXT>
<HTML><HEAD>
<TITLE>
Miller Industries S-8
</TITLE>
<!-- Licensed to: TSF-->
<!-- Document Created using EDGARIZER HTML 3.0.0.12286 -->
<!-- Copyright 2005 EDGARfilings, Ltd., an IEC company.-->
<!-- All rights reserved EDGARfilings.com -->
</HEAD><BODY id=38 bgColor=#ffffff>
<DIV><BR>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD vAlign=top align=left width="63%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">AS
      FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON AUGUST 12,
      2005</FONT></DIV></TD>
    <TD vAlign=top align=right width="25%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=right><FONT
      style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">REGISTRATION
      NO. 333-__________</FONT></DIV></TD></TR></TABLE></DIV>
<DIV>
<HR style="MARGIN-TOP: -5px" color=#000000 noShade SIZE=4>

<HR style="MARGIN-TOP: -10px" color=#000000 noShade SIZE=1>
</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>UNITED
STATES</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>SECURITIES
AND EXCHANGE COMMISSION</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>WASHINGTON
DC 20549</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>
<DIV>
<HR align=center width="50%" color=#000000 noShade SIZE=1>
</DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman, serif"><STRONG>FORM
S-8</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>REGISTRATION
STATEMENT</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>UNDER</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>THE
SECURITIES ACT OF 1933</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>
<DIV>
<HR align=center width="50%" color=#000000 noShade SIZE=1>
</DIV>
<DIV>&nbsp;</DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 16pt; FONT-FAMILY: Times New Roman, serif"><STRONG>MILLER
INDUSTRIES, INC.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
Name of Registrant as Specified in Its Charter)</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD vAlign=bottom align=middle width="23%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Tennessee</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
      or Other Jurisdiction of </FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporation
      or Organization)</FONT></DIV></TD>
    <TD vAlign=bottom align=middle width="48%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>8503
      Hilltop Drive</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Ooltewah,
      Tennessee 37363</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>(678)
      987-1700</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
      of Principal Executive Offices)</FONT></DIV></TD>
    <TD vAlign=bottom align=middle width="23%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>62-1566286</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
      Employer</FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification
      number)</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=bottom align=middle width="94%" colSpan=3>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>2005
      EQUITY INCENTIVE PLAN</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Full
      Title of the Plan)</FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV></TD></TR>
  <TR>
    <TD vAlign=bottom align=middle width="94%" colSpan=3>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Frank
      Madonia, Esq.</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Vice
      President, Secretary and General Counsel</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>8503
      Hilltop Drive</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Ooltewah,
      Tennessee 37363</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>(423)
      238-4171</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Name,
      Address and Telephone Number of Agent for Service)</FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="94%" colSpan=3>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Copies
      To:</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="94%" colSpan=3>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>David
      A. Stockton, Esq.</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Kilpatrick
      Stockton LLP</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>1100
      Peachtree Street, Suite 2800</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Atlanta,
      Georgia 30309</STRONG></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>(404)
      815-6500</STRONG></FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>CALCULATION
OF REGISTRATION FEE</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><STRONG><FONT size=2></FONT></STRONG>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><STRONG><FONT size=2>
<DIV>
<HR align=center width="100%" color=#000000 noShade SIZE=1>
</DIV></FONT></STRONG></DIV>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="100%" bgColor=#ffffff>
  <TR bgColor=#ffffff>
    <TD vAlign=bottom width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<STRONG><FONT size=2>Title of Each Class
      Of</FONT></STRONG></DIV>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center><STRONG><FONT size=2>Securities To Be
      Registered</FONT></STRONG></DIV></TD>
    <TD vAlign=bottom width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<STRONG><FONT size=2>Amount To Be
</FONT></STRONG></DIV>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center><STRONG><FONT size=2>Registered</FONT><FONT
      size=1><SUP>(1)</SUP></FONT></STRONG></DIV></TD>
    <TD vAlign=bottom width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<STRONG><FONT size=2>Proposed
      Maximum</FONT></STRONG></DIV>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center><STRONG><FONT size=2>Offering Price</FONT></STRONG></DIV>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center><STRONG><FONT size=2>Per Share</FONT><FONT
      size=1><SUP>(2)</SUP></FONT></STRONG></DIV></TD>
    <TD vAlign=bottom width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<STRONG><FONT size=2>Proposed
      Maximum</FONT></STRONG></DIV>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center><STRONG><FONT size=2>Aggregate Offering
</FONT></STRONG></DIV>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center><STRONG><FONT size=2>Price</FONT><FONT
      size=1><SUP>(2)</SUP></FONT></STRONG></DIV></TD>
    <TD vAlign=bottom width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<STRONG><FONT size=2>Amount of</FONT></STRONG></DIV>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center><STRONG><FONT size=2>Registration Fee</FONT><FONT
      size=1><SUP>(2)</SUP></FONT></STRONG></DIV></TD></TR>
  <TR bgColor=#ffffff>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;</DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;</DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;</DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;</DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;</DIV></TD></TR>
  <TR bgColor=#ffffff>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<FONT size=2>Common Stock</FONT></DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<FONT size=2>1,800,000</FONT></DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<FONT size=2>$14.00</FONT></DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<FONT size=2>$25,200,000</FONT></DIV></TD>
    <TD width="20%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=center>&nbsp;<FONT size=2>$2,966.04</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><STRONG><FONT size=2>
<DIV>
<HR align=center width="100%" color=#000000 noShade SIZE=1>
</DIV></FONT></STRONG></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 8pt" align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;
      </FONT></TD>
    <TD align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      number of shares of Common Stock available for grant under the
      Registrant&#8217;s 2005 Equity Incentive Plan is equal to 1,100,000 shares plus
      the number of shares subject to grants under the Registrant&#8217;s 1994 Stock
      Option Plan that were outstanding on the effective date of the 2005 Equity
      Incentive Plan, and that expire, are forfeited or otherwise terminate
      without delivery of shares; provided, however, that the maximum number of
      shares of Common Stock that may at any time be subject to grants under the
      2005 Equity Incentive Plan is the lesser of 1,800,000 shares and 15% of
      the aggregate number of shares of the Registrant&#8217;s Common Stock that are
      issued and outstanding. In addition, pursuant to Rule 416 of the
      Securities Act of 1933, this Registration Statement also relates to such
      indeterminate number of additional shares of Common Stock of the
      Registrant as may be issuable in the event of a stock split, stock
      dividend or similar transaction.</FONT></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 8pt" align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)&nbsp;&nbsp;&nbsp;&nbsp;
      </FONT></TD>
    <TD align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Determined
      in accordance with Rule 457(h) of the Securities Act of 1933 based on the
      average of the high and low prices per share of the Common Stock on the
      NYSE on August 9, 2005.</FONT></TD></TR></TABLE></DIV>
<DIV align=left><BR></DIV>
<DIV>
<HR style="MARGIN-TOP: -5px" color=#000000 noShade SIZE=1>

<HR style="MARGIN-TOP: -13px" color=#000000 noShade SIZE=4>
</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#c0c0c0 noShade SIZE=1>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>PART
I</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
documents containing the information specified in Part I of Form S-8 will be
sent or given to participants in the Registrant&#8217;s 2005 Equity Incentive Plan as
specified by Rule 428(b)(1) promulgated under the Securities Act of 1933, as
amended (the &#8220;Securities Act&#8221;). Such documents and the documents incorporated by
reference herein pursuant to Item 3 of Part II hereof, taken together,
constitute a prospectus that meets the requirements of Section 10(a) of the
Securities Act of 1933, as amended.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>PART
II</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
3.<FONT id=TAB2
style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Incorporation
of Documents by Reference.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
following reports have been filed with the Securities and Exchange Commission
(the &#8220;Commission&#8221;) by the Registrant and are incorporated herein by reference,
to the extent not superseded by reports or other information subsequently filed
or furnished:</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      Registrant&#8217;s Annual Report on Form 10-K for the year ended December 31,
      2004, filed with the Commission on March 14,
2005;</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
      No. 1 to the Registrant&#8217;s Annual Report on Form 10-K for the year ended
      December 31, 2004, filed with the Commission on May 2,
    2005;</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      Registrant&#8217;s Quarterly Reports on Form 10-Q for the for the quarterly
      periods ended March 31, 2005 and June 30, 2005, filed with the Commission
      on May 10, 2005 and August 9, 2005,
respectively;</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">all
      other reports filed with the Commission by the Registrant pursuant to
      Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended
      (the &#8220;Exchange Act&#8221;), since December 31, 2004;
and</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      description of the Registrant&#8217;s Common Stock set forth in its Registration
      Statement filed under Section 12 of the Securities Exchange Act on Form
      8-A, file number 34-14124, including any amendment or report filed with
      the Commission for the purpose of updating such
    description.</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
addition, all of the Registrant&#8217;s reports filed with the Commission pursuant to
Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this
Registration Statement and prior to filing a post-effective amendment which
indicates that all securities offered hereby have been sold or which deregisters
all securities then remaining unsold shall be deemed to be incorporated by
reference in this Registration Statement and to be part hereof from the date of
filing of such reports.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 subsequently filed document which also is or 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.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
4.<FONT id=TAB2
style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Description
of Securities.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
applicable.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
5.<FONT id=TAB2
style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Interests
of Named Experts and Counsel.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">None.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#c0c0c0 noShade SIZE=1>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
6.<FONT id=TAB2
style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Indemnification
of Directors and Officers.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Tennessee Business Corporation Act (the &#8220;TBCA&#8221;) authorizes corporations to limit
or eliminate the personal liability of directors to corporations and their
shareholders for monetary damages for breaches of certain of the directors&#8217;
fiduciary duties. In general, the duty of care requires that a director exercise
his judgment in good faith on an informed basis, and in a manner he reasonably
believes to be in the best interests of the corporation. Absent the limitations
now authorized by the TBCA, directors are accountable to corporations and their
shareholders for monetary damages only for conduct constituting gross negligence
in the exercise of their duty of care. Although the statute does not change the
directors&#8217; duty of care, it enables corporations to limit available relief to
equitable remedies such as injunction or rescission.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Registrant&#8217;s charter limits the liability of the Registrant&#8217;s directors (in
their capacity as directors but not in their capacity as officers) to the
Registrant and its shareholders to the fullest extent permitted by the laws of
the State of Tennessee, as so amended. Specifically, a director will not be
personally liable to the Registrant or its shareholders for monetary damages for
breach of such director fiduciary duty as a director, except for liability for
(1) any breach of the director&#8217;s duty of loyalty, (2) any acts or omissions not
in good faith or which involve intentional misconduct or a knowing violation of
law, (3) unlawful distributions, or (4) receipt of an improper personal benefit.
The Registrant&#8217;s charter provides that if the TBCA is amended to authorize
corporate action further eliminating or limiting the personal liability of
directors, then the liability of the Registrant&#8217;s directors will be eliminated
or limited to the fullest extent permitted by the law, as so
amended.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
inclusion of this provision in the Registrant&#8217;s charter may have the effect of
reducing the likelihood of derivative litigation against directors and may
discourage or deter shareholders or management from bringing a lawsuit against
directors for breach of their duty of care, even though such an action, if
successful, might otherwise have benefited the Registrant and its
shareholders.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Registrant has also entered into indemnification agreements with its directors
and executive officers, pursuant to which the Registrant has agreed to hold
harmless and indemnify such persons to the fullest extent authorized or
permitted by the provisions of the TBCA, as may be amended from time to time.
Subject to certain exceptions set forth in the indemnification agreements, the
Registrant has further agreed in the indemnification agreements to hold harmless
and indemnify the director or executive officer against any and all expenses
(including attorneys' fees), judgments, fines and amounts paid in settlement
actually incurred by such person in connection with any threatened, pending or
completed action, suit or proceeding, whether civil, criminal, administrative or
investigative (including an action by or in the right of the Registrant) to
which such person is, was or at any time becomes a party, or is threatened to be
made a party, by reason of the fact that such person is, was or at any time
becomes a director, officer, employee or agent of the Registrant, or is or was
serving or at any time serves at the request of the Registrant as a director,
officer, employee or agent of another corporation, partnership, joint venture,
trust or other enterprise. The indemnification agreements also provide for
contribution by the Registrant to the extent full indemnification is not
available in certain circumstances, and advancement to the director or executive
officer of monies to pay expenses in connection with actions, suits and
proceedings.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
addition, the Registrant carries insurance on behalf of directors and officers
that may cover liabilities under the Securities Act.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Insofar
as indemnification for liabilities, arising under the Securities Act of 1933 may
be permitted to the Registrant&#8217;s directors, officers and shareholders pursuant
to the foregoing provisions, or otherwise, the Registrant has been advised that
in the opinion of the Securities and Exchange Commission, such indemnification
is against public policy as expressed in the Securities Act and is, therefore,
unforceable.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
7.<FONT id=TAB2
style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Exemption
from Registration Claimed.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
applicable.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#c0c0c0 noShade SIZE=1>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
8.<FONT id=TAB2
style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Exhibits.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD style="BORDER-BOTTOM: #000000 thin solid" vAlign=bottom align=middle
    width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Exhibit
      No.</STRONG></FONT></DIV></TD>
    <TD style="BORDER-BOTTOM: #ffffff solid" width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 thin solid" vAlign=bottom align=middle
    width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Description</STRONG></FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.1</FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Charter,
      as amended, of the Registrant (incorporated by reference to Exhibit 3.1 to
      the Registrant&#8217;s Annual Report on Form 10-K, filed with the Commission on
      April 22, 2002)</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.2</FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Bylaws
      of the Registrant (incorporated by reference to Exhibit 3.2 to the
      Registrant&#8217;s Registration Statement on Form S-1, filed with the Commission
      in August 1994)</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.3</FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2005
      Equity Incentive Plan (incorporated by reference to Appendix B to the
      Registrant&#8217;s Definitive Proxy Statement on Schedule 14A, filed with the
      Commission on May 2, 2005)</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.1</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Opinion
      and Consent of Kilpatrick Stockton LLP*</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.1</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
      of Joseph Decosimo and Company, PLLC*</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23.2</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consent
      of Kilpatrick Stockton LLP (included in Exhibit 5)*</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top align=middle width="11%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">24.1</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="68%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Power
      of Attorney (see signature page)*</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">____________________</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*<FONT
id=TAB2 style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Filed
herewith.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Item
9.<FONT id=TAB2
style="LETTER-SPACING: 8pt">&nbsp;&nbsp;&nbsp;</FONT>&nbsp;</STRONG></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Undertakings.</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Registrant hereby undertakes:</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      file, during any period in which offers or sales are being made of the
      securities registered hereby, a post-effective amendment to this
      Registration Statement:</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 72pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      include any prospectus required by Section 10(a)(3) of the Securities Act
      of 1933;</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 72pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      reflect in the prospectus any facts or events arising after the effective
      date of the Registration Statement (or the most recent post-effective
      amendment thereof) which, individually or in the aggregate, represent a
      fundamental change in the information set forth in the Registration
      Statement. Notwithstanding the foregoing, any increase or decrease in
      volume of securities offered (if the total dollar value of securities
      offered would not exceed that which was registered) and any deviation from
      the low or high end of the estimated maximum offering range may be
      reflected in the form of prospectus filed with the Commission pursuant to
      Rule 424(b) if, in the aggregate, the changes in volume and price
      represent no more than a 20 percent change in the maximum aggregate
      offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in
      the effective Registration Statement; and</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 72pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(iii)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      include any material information with respect to the plan of distribution
      not previously disclosed in the Registration Statement or any material
      change to such information in the Registration
  Statement;</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><EM>provided,
however,</EM></FONT><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"> that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in
periodic reports filed with or furnished to the Commission by the Registrant
pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934
that are incorporated by reference in the Registration Statement.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">That,
      for the purpose of determining any liability under the Securities Act of
      1933, each such post-effective amendment shall be deemed to be a new
      Registration Statement relating to the securities offered therein, and the
      offering of such securities at that time shall be deemed to be the initial
      </FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><EM>bona
      fide</EM></FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      offering thereof.</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">&nbsp;</TD>
    <TD style="WIDTH: 32pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      remove from registration by means of a post-effective amendment any of the
      securities being registered which remain unsold at the termination of the
      offering.</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#c0c0c0 noShade SIZE=1>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      undersigned Registrant hereby undertakes that, for purposes of determining
      any liability under the Securities Act of 1933, each filing of the
      Registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of
      the Securities Exchange Act of 1934 that is incorporated by reference in
      this Registration Statement shall be deemed to be a new registration
      statement relating to the securities offered therein, and the offering of
      such securities at that time shall be deemed to be the initial
      </FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><EM>bona
      fide</EM></FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      offering thereof.</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE id=hangingindent cellSpacing=0 cellPadding=0 width="100%" align=center
border=0>
  <TR style="LINE-HEIGHT: 1.1" vAlign=top>
    <TD style="WIDTH: 40pt">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</FONT></DIV></TD>
    <TD>
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Insofar
      as indemnification for liabilities arising under the Securities Act of
      1933 may be permitted to directors, officers and controlling persons of
      the Registrant pursuant to the foregoing provisions, or otherwise, the
      Registrant has been advised that in the opinion of the Commission such
      indemnification is against public policy as expressed in the Act and is,
      therefore, unenforceable. In the event that a claim for indemnification
      against such liabilities (other than the payment by the Registrant of
      expenses incurred or paid by a director, officer or controlling person of
      the Registrant in the successful defense of any action, suit or
      proceeding) is asserted by such director, officer or controlling person in
      connection with the securities being registered, the Registrant will,
      unless in the opinion of its counsel the matter has been settled by
      controlling precedent, submit to a court of appropriate jurisdiction the
      question whether such indemnification by it is against public policy as
      expressed in the Act and will be governed by the final adjudication of
      such issue.</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</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><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#c0c0c0 noShade SIZE=1>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG></STRONG></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>SIGNATURES</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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, on this&nbsp;12 day of August,
2005.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>
<TABLE cellSpacing=0 cellPadding=0 width="100%" align=center bgColor=#ffffff
border=0>
  <TR vAlign=top bgColor=#ffffff>
    <TD width="50%"><FONT face="Times New Roman" size=2>&nbsp;</FONT></TD>
    <TD width="1%"><FONT face="Times New Roman" size=2>&nbsp;</FONT></TD>
    <TD width="49%"><FONT face="Times New Roman" size=2>&nbsp;</FONT></TD></TR>
  <TR vAlign=top bgColor=#ffffff>
    <TD><FONT face="Times New Roman" size=2>&nbsp;</FONT></TD>
    <TD colSpan=2><FONT face="Times New Roman" size=2><STRONG>MILLER
      INDUSTRIES, INC.</STRONG></FONT></TD></TR>
  <TR vAlign=top bgColor=#ffffff>
    <TD><FONT face="Times New Roman" size=2>&nbsp;<BR>&nbsp;</FONT></TD>
    <TD><FONT face="Times New Roman" size=2>&nbsp;<BR>&nbsp;</FONT></TD>
    <TD><FONT face="Times New Roman" size=2>&nbsp;<BR>&nbsp;</FONT></TD></TR>
  <TR vAlign=top bgColor=#ffffff>
    <TD><FONT face="Times New Roman" size=2></FONT></TD>
    <TD><FONT face="Times New Roman" size=2>By:&nbsp;&nbsp;</FONT></TD>
    <TD><FONT face="Times New Roman" size=2><U>/s/ Jeffrey I.
      Badgley&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD></TR>
  <TR vAlign=top bgColor=#ffffff>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD vAlign=center><FONT size=2>Jeffrey I. Badgley, President,</FONT></TD></TR>
  <TR vAlign=top bgColor=#ffffff>
    <TD colSpan=2><FONT face="Times New Roman" size=2>&nbsp;</FONT></TD>
    <TD><FONT face="Times New Roman" size=2>Co-Chief Executive Officer and
      Director</FONT></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Know all
men by these presents, that each person whose signature appears below
constitutes and appoints Jeffrey I. Badgley as attorney-in-fact, with power of
substitution, for him in any and all capacities, to sign any amendments to this
Registration Statement, and to file the same, with exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission,
hereby ratifying and confirming all that said attorney-in-fact may do or cause
to be done by virtue hereof.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement
has been signed by the following persons in the capacities indicated on
the&nbsp;12 day of August, 2005.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%">
  <TR>
    <TD style="BORDER-BOTTOM: #000000 thin solid" vAlign=top align=middle
    width="39%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Signature</STRONG></FONT></DIV></TD>
    <TD style="BORDER-BOTTOM: #ffffff thin solid" width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 thin solid" vAlign=top align=middle
    width="40%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=center><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>Title</STRONG></FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="39%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="40%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="39%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><U>/s/
      William G.
      Miller&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">William
      G. Miller</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="40%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chairman
      of the Board of Directors and Co-Chief Executive
Officer</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="39%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><U>/s/
      Jeffrey I.
      Badgley&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Jeffrey
      I. Badgley</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="40%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">President,
      Co-Chief Executive Officer and Director</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="39%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><U>/s/
      J. Vincent
      Mish&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">J.
      Vincent Mish</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="40%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Executive
      Vice President, Treasurer and Chief Financial</FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Officer
      </FONT><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Principal
      Financial and Accounting Officer)</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="39%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><U>/s/
      A. Russell Chandler,
      III&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A.
      Russell Chandler, III</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="40%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="39%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><U>/s/
      Paul E.
      Drack&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Paul
      E. Drack</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="40%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</FONT></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="39%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><U>/s/
      Richard H.
      Roberts&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Richard
      H. Roberts</FONT></DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="40%">
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=justify>&nbsp;</DIV>
      <DIV
      style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
      align=left><FONT
      style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</FONT></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left>&nbsp;</DIV></DIV></BODY></HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tex23_1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML><HEAD>
<TITLE>
Exhibit 23.1
</TITLE>
<!-- Licensed to: TSF-->
<!-- Document Created using EDGARIZER HTML 3.0.0.12286 -->
<!-- Copyright 2005 EDGARfilings, Ltd., an IEC company.-->
<!-- All rights reserved EDGARfilings.com -->
</HEAD><BODY id=38 bgColor=#ffffff>
<DIV><BR>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>EXHIBIT
23.1</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=left>&nbsp;</DIV>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="100%" bgColor=#ffffff>
  <TR bgColor=#ffffff>
    <TD width="33.33%"><IMG src="decosimo2.jpg"></TD>
    <TD width="33.33%">&nbsp;</TD>
    <TD width="33.33%">
      <DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
      align=right>&nbsp;<IMG src="decosimo1.jpg"></DIV></TD></TR></TABLE></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=center><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We hereby
consent to the incorporation by reference in this Registration Statement on Form
S-8 of our report dated February 25, 2005, except for note 6, as to which the
date is March 7, 2005, relating to the consolidated financial statements and
financial statement schedule of Miller Industries, Inc. and subsidiaries, and
our report dated April 30, 2005, with respect to Miller Industries, Inc.
management&#8217;s assessment of the effectiveness of internal control over financial
reporting and the effectiveness of internal control over financial reporting,
which reports are included in the amended annual report on Form 10-K/A of Miller
Industries, Inc. for the year ended December 31, 2004.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/
Joseph Decosimo and Company, PLLC</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chattanooga,
Tennessee</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.1; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">August
11, 2005</FONT></DIV></DIV></BODY></HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>kilpatrick.jpg
<DESCRIPTION>KILPATRICK LOGO
<TEXT>
begin 644 kilpatrick.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#``8$!08%!`8&!08'!P8("A`*"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!#`0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P``1"`!(`+@#`2(``A$!`Q$!_\0`
M'0```@,``P$!``````````````8$!0<"`P@!"?_$`#T0``(!`P0!`P($`P4%
M"0````$"`P0%$0`&$B$'$S%!(E$4%3)A"'&!&"-"4I06%S.1TB0V4V-S@Z'!
MX?_$`!H!`0`#`0$!```````````````!`P8"!`?_Q``H$0$``00!`P$)`0``
M`````````0(#!!$Q!2%A$A-!45)Q@9&AL='_V@`,`P$``A$#$0`_`';SEY-W
M#LS=U+;K,U(*:2B2=A-#S/,O(I[S[84:SS_?WO/_`#6[_3?_`+IK_B<NMKI+
MY2T;6.EJ[K/0=UT[R9AC+N$"*K`<@W,Y.1[='64>+*1+CO:W4,MEBO,%4ZQ2
MPR%QZ<98<I05(P5`)[R,9Z]M(JTV6!BXU6'%VY:XCQW_`'_=&Y//V\ESD6Q_
MYTYZ_P"3:Y_V@-X_^%:O].W_`%ZG^1[QXUV_736W;VU:6Z5L1*2SM42K!$P^
M!ALN1\X(`^Y.0$G8_P"'W+Y0V\AMU#00-51<Z>E5_38(>1R'9CV!@]ZCGNNH
MQ\2Y;F]-C4:WWU_LO7NRWO,NVJ&?<IB%UF3U9HXH^"Q<NPF"3V!@']\ZN]&L
MIWE>YK'Y;M$=;?Z^EL,MNFK)Z12I5Y8W1450%+L6+@<%.6/$`=D&6)KJ]54S
MK6VK:-*VV+5=VKJB[WJXUT9J9#)!:3(C14<97`1BHR[^['ZBJD\5R%YM0;.J
M+E4>7-[6^JO%?/;;5'1/2TKLG!3/&Y?)"\FP5ZR>L_/6#EI&C6;[4FN4WE[=
M]!4WFX3VVV0T<M-2.R<%:9).62%Y,!QZ!/6?GK';YDK+C;Z3;<UJN=70O4WN
MCH)A`5Q)%*_%A]2G!^Q'8T&AZ-9Q276Z6;S%3;8_,JBZVNNM3US15(0RT+))
MQ#AU4$QOGCALGD.CCK73:MZ5\GF"2UU9B&W[I3S4]J;D>35-'(5J05^"2SC/
MR(EQ[G0:;HUC_F$[CVMXZW1N2#<M>EQBG5Z6*+T_0@B:H1%7B4R3P;LDGLG'
M0&GNEV_<:6\,XO\`<:BV34DD4D$[H7CEY)PDC8("/I]0')/^'`]]`RZ-8)37
MK<M/X5J]VQ[GN$E[HJN9$6:.*2*JX51B6)HPG^,`+E2K<CT?C3IYMNMVM/B2
MXWRVU=1:KM2113`1%6XLSHK(V00P^HC_`.=!H^C2'O"]UMBFVQM2SU;R7N^S
M2015U9AVABB3U)IB,<6<+@*I`7)&>A@SZS:M?$U%4VG<-W%?#4PO.U54^I%5
M1"1?51XRI12R<\>FJ8;'L-`VZ-9-N*_3V3S.M+77NXQV,64W$4,?%C-4_B5B
M2-`%YMRY`!`<EL?RTX;4M5X6HFNM^N58)JF0R1VL2(T-&A'4?(#+M\D\BN>E
MZ&2#3HT:-`:-&C0>9?XCK177WRO9K;:J=ZFLJ+;&L<:_^K-DD_``[)/0`SI>
MW'=*'QW9ZG:^UZE*F_U"^G>+O$?^']Z>$^X`/ZC[_P!>D]'55981Y$EME5"L
M5]K+4BQU/,J\D'J2YB1@05((+?3@GW_P#'EWR[XYK-AW@,A:HLE4Y_"5)'8^
M?3?[.!\^S`9'R%Y:[IUZF][/&O=HB(F(^;S](^'YXTS\=#`]M7&T+O\`D.Z;
M3=6#,E'51S.J^[(&!8#^8R-5&C73154Q73-,\2_0JFGBJJ:*HII$E@E021R(
M<JRD9!!^01K'?)-CHMT^6;5;[S9[G5V9K544<]0ENF>**61D:,K*$*JPXYY`
MX&.S\:L?X;+W)=O'$=+4/SEML[4JDG)]/`9,_L.14?LHT_WS<=HL;*MTKXH)
M&0RB/MGX#]3\5!/`=9;&!D9/>HA\VR;$X]VJU/NDG>.[GN.RW&3:&\J>X5\M
M*!^7W^.FDDAK8.^/K.`1'*H&#S(SC.3D,T?9$T@\R[]GEM]UAIJ^.@2EJ)K=
M/'#*88I!)B1D"C!8#LC/QG3G7[OV];TH'K+U01+<(_6I"9E_OTP#R3'ZA@@Y
M'WU$I/(&TJN:EBI=Q6R5ZJ58(`LZGU9"<!%^Y)ZQJ5!-L-W6V^7=\5U9:[^M
M#604,5/4)9JN1)6B20/@K&?8L._8_&=1/*=RFW)MC;S_`)!>VA_VB@F:!;94
MO**2&8JTLB!.2<@"P4X8JR]9]M.O&X[19YU@N%=%'4LGJ+3KEY2F<%_34%N(
M/1;&!]]2;/=;?>[?'76>MIJZBDSPGIY!(AQT1D=9!Z(^-`I7A;?LK:-VN^UK
M%52W:LAS$(:&:>HJ)N)]+UNC)Q!_S?I&1[]:2=\[)AVULFP7O:R[DN5\LE33
M5-+`TU;4-4]@2HT#%A%S0N3A5P>NLXUJUSW39+95R4M7<(A5Q*'E@B!EDB4^
MS.J`E0?@D`:X3[OV[!88+W+>J`6>8XCK1,IA)SQQS'7N"/YC'OH$3S]42W_P
MO<Z6SVV\5=9<EB_#TT=LJ#+],\;-S3AF/`!/UXSCK.M+AN4$UK%P2.K$!0OP
M>DE27`_\HJ'S^W'.J^JW=M^DMU#7U5VI(:*N;C2SN^$F/P%/R3\??XSKA<]Z
M;;M=1'3W*]4-+.\`JEBEE"MZ1SA\'L#H]_MH,5VOM2Y5.P*6\6"U5E#O6PW6
MIN$,-PI):85D;RR$PGU%`;G$V`1VIP,KDG3;Y@NDNZ_!ET%LL]\-PN$<<:6\
MVV?\1'()$9D=.&5P`?J_2<=$Y&GRU[VVS=:ZEHK;?;?4U54&,$4<P+2A1R;C
M]\`$]?&NRZ[NL%JJ9J>ONE-%+3X-0N2WX<$9!E(R(P0<Y;`QWH%+R%05MPN&
MSM\;?HJJNEL,\TDEO:%H)YJ:=/3E*1R!3ZJ@`JC<<]_.`;RLWO32QP0V.BN5
M;<*B9(5B>W5$0@Y,`TDQ9!Z:J"6(;!.,#LZNKCN*SVVS1W>NN5)#:Y`K)5F0
M>DP894AQU@_!]CUJ7)7TJ6_\<9T:CX"03(>2E#V&!'N,'W&@QS?>W;?N_P`R
MM0WVTW:6SR[?:@6NBM\_"&K-2KH4F"%595!///'X).2"V>.KO?Z*IEVKO*EK
MJBXT1XTUZCI)#37"'!*NT@!6.4`896/OC!.=-]BOELO]%^,LE=!74G(J)H&Y
M(2/?##H_TU8Z`T:-&@-&C1H/,W\2TTM-Y%M<]/(\4T5NB=)$8JR,)I2"".P0
M?G3_`+`W/;/*NT*FP;HCBDN*1A9TZ4RCXF3[,#C./8X]@0-3_)?BN/?%_@N<
MEW>C]*F6F$:T_/.'=LYY#_/C&/C2]:O!<MGN,%PM6[*BFK:=N<4JT8^D_N.?
M8/L0>B"0>CJO4Q+73E].R.GV[-RYZ;E$=IU/:?M'#"?).R+CL:_M0URF2DDR
M])5@86=/_IAD`K\=?!!*GKW;O':E'O#;$EHOG%V90PGB3B8I0/\`B("3CO/6
M3T2"3G6/_P!FZ#'_`'GE_P!$/^O5BS#Z]9JMZR)U5'CGRL_X4Z)XMH7>L<,%
MGK?37(]PB+V/VRQ']#J[W0-T[.WY=-U6FT/N.Q7*EIX:RDIY<5=(8>>&B0].
MI#L>`^HLWP`<O^U['2;;V_0V>W*PI:2/@I;W8^[,?W)))_<ZJ)+1N6COUUJK
M1=J!Z"XNL@IZZG=S1R"-(RR%7')3PY%/I^HDAADZ,OFWXR+]=V.)E]V`^V[Q
M8;5N#;%.JT<M(8*9L$&*+F2T6,D+AP00.OI`]@-+7@VAI[CXFMT%;$)8DN-3
M.JDD8>.ODD0]?9U4_P!--VUMM#:FS:6QV6=2],C<)ZE"X:1W+N[*I'NS,<`C
M&<#5?XOVK<=F[?\`R>NN=+<:>.626*2*D:!P9)&D8-F1@>V.,8Z^_OH\JE\"
MU`N^V+GN*I4?FUVNE3)6%NV3A(8XXLGOBB*H`^,G[G2]?+E4;-\L[W-C0""I
MVC)N&6F(RCUL3M&K@?')0.6/U$9/>G6@VC<-MWR[UNTZVE6@NU0:RJMM;$Q1
M*AAAY8I%.5Y84E&##(Z*CK5GM_;`H[A<KK>)X[C>;BBPSS"(I$D*9X0QQEFX
MH.3$Y)+,Q)ZP%"M\+4-/1^,=OSP$O47"ECN-9.QY//43*))'=O=F+,1D]X`'
MQJM\U4%-;O"^\(J.(112035#*"2.<DG-SW]V9C_,G4_;FU+SL^A>U;:N-%/8
MED=J.EN,3F2B5CDQB56_O$#$D!@&`."YZQU[AV3=;WX^N>WZB^TYK[K)(]97
MM1,5XLV0L<?J_2%4(@RQZ7)R3H*_QQ?*;=&XJ]+Q%+27VQ$0T]JJ,?\`9H63
M`J5()$C2*3]8_0IX#`9GE;=T4%+!8MR5T4*K5U-`ZS2]\G"1OQ'\AR;K]S]]
M4%\V#572.Q7.*ZP6_=]H`CCNM+2'A-%GZH9(B^6C8?!?*DD@C)!9;W;[G<MK
MSV]*RCAKZB!H9:@TS-&.2D,RQ\P?GH%C_70(NV910_P]V*])`DU=9K#^84?+
M/TS)2.H/[Y5F7^3'3%X<IHH/&&VI8BSRUE#%75,KN7>:>91)*[,>RQ=F))U-
MV%MVJV[L^AL%SJZ6XQ4<"TL<D=,8@\:CB`ZEVR<>_>#]M5.VMIWS:%#):-MW
M2ADL2NS445P@>26@5CDH&5QZR!B2`W%@#@N<#`9_#&UHL/G7;-(.-EMU++4T
M4:C"0?B:-Y9(D'LJ*W848`Y'[Z8-N551XOW33;3N9D?9MSE*V&ND8M^#F/?X
M*1C\'LQD]XR,MWQ8*C84J;%OMBH+FOYA??7:Y7*K@,IE>92LC*BNH7"X5%!P
MH49Y=DW=XVY'N?:%18]VBFK151E)WIHC$N<Y5T5F<J0<$=GL:")XKC6+85J1
M%"JHD`'_`+KZJZZ.9_-=NIOQ]Q6C>S35STJ5<BPM-'-#&K%`<8XNV5]B>R"=
M,>Q[%)MG:=LLTU6:V2BA$35)3B9>S]1&3@G^9U4W?;=\FW]!N.VW.VPQPT#T
M"TU11O(2KNCLQ82KWRC7'7MG[]!`\JK,MRV9^'KKA2K6WJ.AJ%IJN2$2PM%,
MY4A2.\HOU##?OKCY_K*NV>*[O<K;6U5%6TC0O%/33-&RYF1&S@]@JS#!R/GW
M`([+UM#<EUIMN_B+_;Y*RUW)KH\KT#\97S*$C51*."*DO$9+$\02??/'>FR[
M]NW:%WLUPOM$DEPEBQ)'1-Z<$4;*X54,F2Q93EBWL0,=#0=&RKE55'D:Z4MA
MN$]UV7';T<U4LYJ4BKC(08HIV)+CT\,PY,%..USC1K0Z03BFC%8T3U`7ZVB4
MJI/[`DD#^IT:#MT:-&@-&C1H#1HTD>4*RY_E9I-O&J-TA3\R1:>,OZA@=72!
M\=J)6''/R%<??0.^C29'N&LN>Z-LFRSP&S76RU-Q594/)R'I>#?<?3,>OW.?
M8:J=G;PO-UMNVK>5HI[Y76".\RSRY2,@B,*N%'NS.V2!A`!])R!H-)T:S[:^
M^KENJLH19K51I1S6NDNDK554Z.JS&=>``C.2&A]_8CO[:@Q>2ZREL]#=;O;*
M5:.NV\;Y`M/4,75E]$&)N2@88U$>&^,-D?.@T_1I&KMV7>T5=&U\ML%':9:\
MT;U[O[*T)>.3@"Q4>J#"0Q&248?JP.5IW;<I-R6ZSWN@BMM550+*JR!RLY,3
M.ZPR`%&>,@*T;88CDXZ`!!WT:3[IN^2BW;0VI8*>2*>O6@<I*7D1FIFG#M@8
M3]''@QY,#R&`!R[/&USN.X-GI67UJ::6>:I0^DG%2BS2(%P?@``?R'>3G0-F
MC6<^-;N]!X5L-TJ98YJAJ-))):VK],2.Q[9Y7R?GW[/P`>AKY2>0JH&CEKZ.
M"*@-UJK555'UJR-%&\D;B-AD<PG'B>PQ4#EG0:/HTJ[)W-4[F7\0:):2G2!5
MGC9BTD%8))$FIR?8^F8_?K/)3C'NU:`T:-&@-&C1H#1HT:`T:-&@-&C1H#4"
M*T4<5XJ[HB2BMJXD@E<SN043D5`4GBN"['H#MC]SHT:"LM.R[%:%M8MM-/`+
M9ZHI0M9,?364@NAR_P!2$JIXME05!`R!K[2;-LE'24=/24]3#'1(\=,T=;.K
MQ1OCE&KA^0C^E<)GB.*X`XC!HT$FDVU::.MDJJ.F:FE>CCH,0321HL$>>"*B
ML%4+R;!4`C)Q[ZB0;*L$,%)`*%GIZ6@>UQ0RU$LB"E?CRB*LQ#`\%'8)PJCV
M`T:-!T3[2IH;706>@ITDM(JXIZH5U3+42<(B)(PAD+%O[Q(QAB`%Y8[P-6PL
M%M%X-T_#DUID$W(RN5$GI^EZ@3/$/Z9X<@,XZSHT:"+5;1LM5>/S2:ED_&^O
M'5<TJ947UHUX+)P#!>7#Z"<9*_2<CK4NTV*WVBBJ:2VQ2P4U1++.\:SR$*\C
M%GX9;^[!9B<)@`GH#1HT%.GCW;2V>&U?@9GMT$1AAIY*V=TB4D'*`N>+`@<7
M&&7_``D:L*/:MFI*:>GAI"89JN.OD62:23E4(R,LF68_5RC5B?D@DY).31H+
M"WVVCMS5;4--'`:J=JF?@,>I*0`7/[D*/^6I>C1H#1HT:`T:-&@-&C1H/__9
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>decosimo1.jpg
<DESCRIPTION>DECOSIMO LOGO
<TEXT>
begin 644 decosimo1.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#``8$!08%!`8&!08'!P8("A`*"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!#`0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P``1"`!``-4#`2(``A$!`Q$!_\0`
M'``!``(#`0$!``````````````4&`@,$!P$(_\0`,Q```@("`0,#!`$#`P,%
M`````0(#!`41``82(1,B,0<405$C%3)A%B2!%T)2)3,T<9'_Q``4`0$`````
M````````````````_\0`%!$!`````````````````````/_:``P#`0`"$0,1
M`#\`_5/'''`<<<<!QQQP'''*IA^O,)?K0//:2E-*TX$4S#P(I)$)+#VC?HR$
M;/D*VM]IT%KXY`CK#I\M1!RU53>"FMWMV^H&)"$;_#$$*?AC\;YP6?J!T^BT
MIJV2J6JDT_HRS13`B$>A),K$#R0PC.M?.]C>N!;>.0&>ZD7&R8F.E0L967).
MP@6I)$`55"Y;N=U&M#QY\['&,ZOPM\54-Z&M<L%U%.S(J3*Z,RNA79]P:.0>
M"0>QM$@;X$_QR#K=7=.VI*R5\WCI'M$B!5L+N3SKVC?GSH?YV.'ZKPJ)#,V1
MIBC*CL+9LQB+:NB]OEMDDN-:!'^02H(3G'(.'J_IN:E+<AS^)>I#V>I,MN,H
MG?\`V;;>AW:.OWSMOYK%8ZK#:R&3HU:TY`BEGG1$DV-CM).CL>?'`[^.1S9W
M$)9FKME:"V((C-+$;"!HXQHEV&]A1L>3X\CD;_K/#C!9',M8WC:<_H>M%_,)
MF/:%],)ON[F=5`'DDZX%CXY$4,XDM7ULG4L88F18ECR#Q*79O[0I1V4D_&M[
MW^.=4F6QT<QADOU%F4A2C3*&!+=H&M_D^!_GQP.WCG*^1I1B8R7*RB$!I>Z5
M1Z8/P6\^/^>9->J*T8:U`#(O<@,@]P^=C]CP?_S@=''`(.]'XY6>G^M\+G;5
M:M4DM16K$0GBAL5I(F>,C8<=P_M(WH_G1_7`LW'(&;JS$QU:$RR69FOJTE>&
M&I+),ZKKN;TPO<JC8!)``+*/E@#,T[$=NK#8A$@CE4.HDC:-@#^U8!E/^"`1
MP-O'''`<<<<!QQQP''''`PG1I()$25X692HD0`LA(^1L$;'^01_CE,H?3C&4
M((X:^0RHB#++*K3(WKS)(TJ3.2F^]9&[AK2GM4$$`#EVXX'GW^@\'@9(\A)E
MYZJAHTD:Q]LD4I$C-&FC$!$.]SXB[-EO.R=\SZ4Z"BP%3%6<IF+EG)4JE>J9
MFD18PL<,D2H`%7:@SRD,??MAMC\'L^IN+LY+&TS0QMN]<KRO)`U:6`&)S&R;
M=)R$>-@S(P\G3>T;\B,D7K9U-*2HP,<DKO81JQ@F5I4,21AMLO8I;?<GPA_N
M)!X$_?Z3$]/`P4\M?HR8=0L,\*0L[#T_3/<'C9=E=_`'D_\`'()OI9T_)/91
MYI9HIX>R[',D4DDSGO/JF5D,B.2[-M2//D:.]Q_2^'ZSQ60Q%2>UD&QT05G9
MC7D3R\AD69NY6WVE`I1&'@'QMM7(XJ4]=/D/M(?LY,9]M)-[>YW]381A\D`;
MU^/)_P"0A['0\=VR+F1ZAO618%=+6XX$6T(9FD@!*H"NF<CVD;W^_/,,+]/J
M>/MU'.7N6)J<S3)"Q41QAC&>Q(]:1-Q@A1H`LW:!X`@,ITK?3I[#5I>G!DZE
M6#(P?TY#`/2DE?\`V[@,P0`)W+L;*B3X^=;^B.FLMCL]C6R&,9<I6GNR9'.$
M1_\`J$,A;TH^Y7+GYB/:R^WT->!V[">/0%6"U2NTLE;K7**@5Y/:R)_\C>T(
MT1JRXU^.U?US[?Z!AEPN+H4<G:K-0IS41-(B3F2*95$G<'!'<>T$$#Q\?VDJ
M9YZ=C)T<G4S]''359)&2"$$S++#X*F0.H`;?RHV!H>3^/.>D\/UMT_@,+B\1
M3H4L>M*LLP$4:R132Q*DIT/#-$Z-*Q;?J>KVC?;LA9;?T[I38]8(+DL$JW3?
M]81H2\O:`O?X]RCM4$'Y4=OQSM7HY).F[V+MY"8RV[GW_P!S7C6%HI1*LJ%%
M\CVLBG1WO7G>^<?2MGJ>QF;$67BLBNU>4V!8CC6*&?O'I+79`&="A8L6+$=J
M>0>X&E5:O5-/ICIFGB,=?KYK`XTU)FFA#1>LSP1^PDZD7L$K!EV`H\Z)`X%U
MS71F1S<<3Y3-59K<<=FLK#&KZ0AG5%;V,[?R`)X?NU[F!4J>WFA_II0^Q->*
MPH<PWHO6DKK(Q:Q('5SO^YH^W0W\^?CD=:FZMIVY`T5EX$D6O-E8ZD<EL5A+
M-[T15T[:]+P$T`S,%;X._IS(=<6<K7FR\;PU5N0UY*JTE56B:IWO*7+;\2Z'
M@^T]P/=X[0C\5]-LE-56S=LXZI>BMV9Z\+4!-'J2V\P$^I%]8=O;VCVE22?)
MY+U?IK4@QTT=B2O9G<UR72FL9[(I"[1I[MJKAF36]*#^O'(WJALOC>L<I;Z>
MIW+$]A(Q/9DH2O\`91ZA5GA8$).H5680@%A)W-\'M.>-ZOSSPS*L%NZ9)#6I
MRKBY06D6T\;&;P!$?3[&/?V#Y(_(X%BZ`P65P>*-;)RUI'FB2::8$O*]EMA^
MXGP51!$BZ^0AWKP.<&/^GYP=?IU>F;.+QLN,A:.P?Z9M+CM&B&1E21"']GR2
MWS^=<C,+GNL\A=%:6":%9!6:623$R1_;2.)S/$K,0L@1DB42:(T^_=\F:^FN
M8ZERRW&ZGJ0UM1PLBI!/&4E/>)4_DC0%1VKK7=\GW,"-!JPO274&'JXW[;.8
MV6Q0@>H@?'.J2Q-VGW_S$]X9!I@0-%@5V05NU19UJQ+;DBEL!0)'BC,:,VO)
M"EF(&_P2?_L\V\<!QQQP''''`<<<<!QQQP''''`I_4-^[8ZI_HT&9_H<,5$7
M?N%CB9[!+LI5?4!4*@52VAO^1/(&]PE?KVQBHY5R5>3(+/>GJTK4<L2I+*)@
MBQZ!]B>Y0&8D^#O\%KWF<'B<Y#'%FL91R,4;=Z);KI,JM^P&!T>938?&3UWK
MSXZG)`XD#1O`I4B38<$$:]VSO][\\#SVU]3,A+8A7%X'OB^X%:<RV8MI(MZ.
MM(HT_GPY*G\DKO7D<ZZOU0AMFBE;!WY9LC]LU&-)8=RQV$L21NVW'8.VLY8'
MR-@`'SRZ5,'B:4$,-/%T*\,/_MI%71%3WA_:`/'N`;Q^0#\\YJ/3?3M&U+8H
MX;$5[!G$\DL-6-',H5M.2!ON`D?S\Z=OV>!67^J>(CHC(24<BN+4*)K>HBL4
MC5Q8$94.7)["-E5*[(\D;(7_`*G5J+7(+.!S"WZ,$ERW4!KEXJZ*C&4-ZO8P
M_D7PK$_/CP-V4=/=-I8K7QB,0L\$(A@L?;1AHXB"H56UX4ABNAXTQ'YY"YWZ
M:],9;%PXQ,=3HT$:1S7J5*ZJQ<!7([HR5.@!W)VD>//@:"1PO5M?*YZ3&14+
ML(U9,5F7T_3F^WF6&7M`<N-.P'N4;^1R#Z\ZGRO3G5.*1;E1,//6FL31&BTT
M[&)X5[$82*-N9U4;'@_O?B1?$=,6LWEH8L?7J7RD,UNY#&D;3H\Q/89!Y(9X
M"KJ=;Y/97%8K)D_U6E3M%8'@/W$:OJ*37>OG_M;L7?[[1^N!7HNOJKS58FPV
M:B:5H4E]6&-/MC+.8$]0%]G;C_L[O!W\<X*GU4Q=FE4G3$YI9+J12U(&BB[[
M"2+(P8$2=J@"%]][+\#]C=C_`*)@<556*'$PK&\D*%8*Q=BPF+QLW:"="1F<
MNW@$LQ/R>?)NCNGI8*T38JLJUHHX8&0%'B2,.$5&!!4`2./!^&(_/`C1]0L6
MU:Q.M7(A(3!L2Q+"2)5[E8AV7L0#P7?M7?@$GQS0?J9A>UV6OD64R^C6(A`%
MMN\H?3);QH@GW]GCW#8\\EWZ,Z?:-X_Z<B1-&D79'(Z*L:C0C4`@*A!(91H,
M">X'?,9.B>GW68&@5$CB0=D\B>BP;O!BTP](]WN_C[=GSP,<CG[5CI.OF>GZ
M[2"1!.8;%:4S>GVDE5A4!B_=VKKP!LGSK1C*W4-]<Q1*#"Q8.:D<I=D1FW5B
M*;[S)L*W=)W:/:-JC,3L:,[:Z6P]G&X^@]0I6QX"U/1F>)X0$[-*Z,&`*D@^
M?(/G?.NKA<;525(*4"QRPI79.W:F)`0D>CX"@$Z4>/)_9X%''U#N7L>]K$4*
MC!$NV^V><^ZO6]/P2@/;(_K(0#OM&]@GQR?PF?R-SJB;&VJ]+T/M3;5JTKNT
M"%P(A+M0.Z1>]M#^WTV&V&F.4W0/2\M>6`8>O##*\DDB5BT`D]15616[".Y&
M"J"A]I[5V/`Y(8GIS'8G)W\A16TEF](TMCON32([GM'=V,Q4'2JH(`(50!X\
M<"7XXXX#CCC@....`XXXX#CCC@....`XXXX#E-ZBZ!J9S-37YK]VNDJHK5Z[
MA$<Z*3%O_(R1=D9_("`@@^1<N.!0S],\6V7DLRV)I:$LDADQ[^8&C8$I'V_'
M:DCRR+^FD/\`XKK'#_3QL7++,F9LSV+-=H;$\P)D]21=3S(P;VN_97UX(41>
M!MF/+]QP/''^D%R2A%$^0P8>+TD6&#&2UJSHD4D>W2*PK-(1(?=W:UL:^-2_
M_36>*J\$5G$6!'9$\;7<>TSVE[9%]*VQDW.BB3V?':4C)WV^?3..!Y;5^E]J
MF)8:V5KB)XZZO,]=I)IVB$`[W+,2#J$C2E5]R[7:;;<OTK@K11C$VHL;95!'
M]Y7@U,@^SDKLRG?]Q9D<G\]@WY`(],XX%#Q_2&5K8#*XU9\;53(]Y,=..2.&
MN>Q5TB[WIV#L^BI]_@[]QAK?TZRLSR25)<7CI&B_VYK&0?8?PLA@AT`/19B'
M;P#MF\;[2OJO'`HV*Z$7%=05\A1>*&.*RLO8A??I_:M$Z>21[I.QS\;*@G9`
2/+SQQP''''`<<<<!QQQP/__9
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>decosimo2.jpg
<DESCRIPTION>DECOSIMO LOGO
<TEXT>
begin 644 decosimo2.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#``8$!08%!`8&!08'!P8("A`*"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!#`0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P``1"`!``.T#`2(``A$!`Q$!_\0`
M'````P`#`0$!``````````````8'!`4(`P$"_\0`.!```@$#`P,"!0(&`0('
M`````0(#!`41``8A!Q(Q$T$(%")1814R(T)28G&!%A=#@I&2H:.QP?_$`!0!
M`0````````````````````#_Q``4$0$`````````````````````_]H`#`,!
M``(1`Q$`/P#JG1HUS+ULV;M^@ZK['IJ2TQ"#<-:4N2%Y.UQZT62OU?03ZC9[
M<9SDZ#IH$$`@Y!T:09^CNP)H!%_QBBB`(8/3L\,@(.1AT8,/'WU.][2[MZ*W
M&FO-KN-PW!L6201U-OKI/5EHR<!0LK?4%SPI\9P&!)!T'06C6NM%QH-QV&GK
MJ&1*FWUT/<I]F5A@@CV/D$>Q!&N<Z[:%DH_B.MNT(::9-OU5":HT:54ZJK>G
M*<*0^0,J&`!`'@#0=.Z-3BX]&]IST%1%0PW&@J7C98JF&Z57=$Q'#8,F#C`X
M(/C3+T[I+C0;%L5)?(FBN=/1QQ5"-('(=1@_4"0?'G)T#%HU':[=]UZA[]GV
MKL:Y&W62U@/>+U!VO(^3@0P$@A2<-]9_I8CA1WM2=*MFF-Q6V<7*61<25%QG
MDJI6\9/?(Q(/`\8T#QHU(X]EU6R^I.VJG;%7<5VQ72S4U7;6J998J>3T'9'`
M+$=I*8^K]K8P?J`#)U:WP=E6"$V^F%=N"XRBDM=&<XEF8A06_M!9<\C)(&1G
M(!XT:F]GZ:QW6WTU7U'JZC<%\?\`BRJ]1(E)3N1^R*%"$``X[B"S<DXS@+O4
M#8=TV999=P=*KG<+?/;U,\UHDJ7J*2IC4$OB.0MAL>`/88&#@Z"U:-*72_?%
M#O\`VG37BA1H9#B.IIVY,,N`2N?<<@@_;S@@@+FYKI/N3J_2;'CKJNCM=-:V
MN=P%).89*@F142+U%PZJ,Y/:03W8)T%0T:DV[>FRV2C@O'3YKI2WBBJ(I32I
M<9WCK8O44R1,KR$<KD^V?!^X?MWV..^VF2$UMQHIHU9X9Z*LEIV1\'!/8P#`
M?9LC\:#=Z-03X7I[CNZP5>Y-P7>[U-735[4L,#U\Y@`$2-W%"Y#$^J?W9`P"
M`#SIH^(*EKZ/9%=N&QW6\45VHUBCABI*N18IB\JIAHE."WU\$<YP.1QH*GHU
M/>@FZ?\`EO3"T5DU0T]?`GRM8SLS/ZJ^[%B225*MG/\`-JA:`T:YUZI[SNMP
MZZV#9]@O%=;:/OBIZR:FD93WL>]U7RI81E,$@X+>-7RR6Y;3:X*)*JLJQ%G^
M-63&:5\DGZG/)\_Z&![:#.T:D?\`RV[=2=UU=FV%<_TW;MID"72]QQJ\E0Y_
M[-+W`KQALR$'R".,=[#4]-J66G41;EW?!6`]WS:7J8N3^48F/'X"`:![T:B&
MSNH-_P!J;_.PNI,JUDDS+^F7N./L%0CMVQB10,`D_3GR&X/</KU;]`:-&C0&
MH5US:4=7NER1R%$>M!<8P'"U$'&?]^./_?&KKJ&=;V"]9NDQE&(Q62X93SW&
M2``8QXR5\'W)\#D+GI/ZPTB5O2[<\<@4^G02SKW'&'C'>IS[<J-.&I;\2&YH
M+#TPN5$L@-SO"?(4E.O,DO?@.0OGA2>?N5'N-!@_"U=ZB[=-)C4R>H:>Y3Q(
M^<Y5@DG^N9"/)\>=*V]KK5VCXI[1-3TE;<0ML9Q0T>/4DS'*"0&95/@'D@_3
M[X`U3NB.U9MH=.+9;ZV+TKA+W5=6F02LLA[BIP`,J.U3@8^GC2%>?2'Q=V(=
MK&8VLMW9&`/2G&,8S]N<XYT&TWOU*N\==M2VP;:W!8_U2]T5-+65R1*G895+
M1J8W?+,`1@XX[OSJC;^N$MJV-N&OIW].>FM\\L;DD=K"-B#D$8YQ[C6PO%IH
MKQ!!#<81,D%1%5Q\D%98G#HP(^S*/\\@\'6MO+6O<])N+:PJE>I^4]"LC4',
M*SHP4DXQDC)'^OQH);\(\(?8ETKGF,\\M>8#(S,S!(XT[4RQ)[1W$CG'U<8S
MJY:YT^%2YO9+CN/8EW@DH[M1NM0(96RS$`))@X'T\1LN,Y5N,X)/1>@-<_[W
MN4U;\4VT[7+V_*4]."JE1DN`\I(;SGB/CQ@'^HYN-WO%#9Q1FXS^E\Y4QT<`
M[2Q>5S]*@`$^Q.?``).`"=<^?$%$VT.L.R]^2)*MK]2&GJY8QGL*.W<2/))B
M=L`8_8?.@Z2U\=5=&5U#*PP01D$:\Z2HAJZ6&II94FIYD62.1#E74C((/N"#
MK]32QP0R2S.J11J7=F.`H`R2=!SI\,L\ELW]O3;1G,L5)E4!R"@BG>,9]CE6
M4Y`]POA0!LNO6W]Q[<W51]3-E*]1/0P>G<*7N9@8Q_.4S]2%>'`Q@*K#!!8'
MPO6Z2X5N\-ZM!+#2WNM84OJ>7422.[#Z1E<N%SD\HP]L"VVB[T5WCJGM\WJB
MEJ9:28=I!26-NUE(/Y]_<$$>=`B=(^KMEZAP_+1]M'>XT+R4A?N#J#@M&W'<
M/!P0&&>1[E^O7JFS5XI^WUOEY.SN.!W=IQD_;.N>?B%V90;+N5MZB;6A%#=%
MKT2HCB^F-W.6$F!X+%>Q@.&]3)P<D]%UR"6AJ(SC#1LO/CD:"'_!O)ZG3*Z-
MSC]7<#+=QP*>G`Y_UI]ZT1O-LE88R0\MRH$!`R1FJB]M(/P:E&Z8W,Q%ROZL
MX^K&<_+T^?'MG./QIYZSR(++MZ!S@U.XK9$IXX/S*-_]*=!/]E-)TZ^(&[;8
MF`2R;B0U5OP``C9>0#C^XSISSA8QXQJR[UW'1[1VK<[]<NXTM#$9"J^7.0%0
M?EF(`_SJ8?%%89IMIV_==K0B[;<JDJHY`>1&67)(]P'$;<^RG[G6717ZBZLW
M;:,=$3)9Z.!;[<47.!4!C'!`Q_$BS,5(Y])3X(T$[N%JN&V.HO2FGKF+76X5
M4E?=3@%6J)I0S@CW[<]JGV[<CDG5PZR7>2Q]+]R5\#LDRTC1QLIPP:0A`1^<
ML,?G4SZ\LJ]:NDW>K\UP"MWJJY]:+/GS[<9^V,G53ZKV"3<_3C<-HIU9ZBHI
M&,*+C+2+]:#G[LH&@3_A;I4AZ24<ZRF5ZNHEF=R<\C$84?8*J*H'L%\#P*WJ
M#?!]?X[AT_K;.[=M5;:MF](GD12`$-_ZQ+_Y<\G5YT$,^+&E6/:=INXRLM-4
MO2=^.$69,EB?Y<-$F&\@XP1JN[0NAO>U+-=6"AJVCAJ&"YP"Z!B!GGR=2#XM
M:@U&U-OV"FC:>XW6YJM/`A`=R$91C(/\\D8_\6K+MZV)9;!;;7$W='14T=,K
M8QD(H7./]:#8:-&C0&HIO[H[N3>M^HKM<-]QT]1;V[Z)*2T^FL)#=P.?6))R
M!S^-6O1H)]#9^I4=$E.^[-ORNH"FJ>S.)6^[$"8)G\``:]=L=-Z:WWX[AW%<
MZO<>X^!'5U@"QT_!&(85^F,<G[GD\\G+YK2;POAL-I2:&*.:MJ:B&CI8I&**
M\TKA%[F`)"C.2<>`??0;2O%4U#4"WO"E8480M.A>-7QP64$$C/D`C_.HG<^D
MF]*_J-%O9=YVVEO,*B.)8;63$L?:5*]K2'((9LY)/.01QARW'N'<VV:&D:[R
MV)VJZZ&DCJ88)NV,,LC.6B[BQQV+C#<]QR%`SK%J=_UU-NFUVF+Y"X&HIJ.5
MH8898JBH]>:6.22.-B2J1",.W=[9RR\9#8RT74GT@(KWM,R#W:USC/\`\YUZ
M=*MGUNTK7<FOEQ2ZWVYUKUE;7+'VF0D`*H^RJ!PO@9.`!K!DW;?J"DW#/7K:
M)UM=?3V]?062/O:5H,NV2<`+...>5/.-8\?42I_3[Y6'Y"5J&HF@2B1)%D`2
MK^7#M(3VL#@MA1^,G!T&9U(Z8T.\*ZAO%#73V+<U`W=376D0%\?TN..]?/&1
MY(\$@EL'4^WTYIJU-J7DH`D=:U1/1NX`_=)&L3KD_P!I`YX&M95=3:F&AW?7
M+#0,EB^<1:+^)ZTA@<*&9\=@#><#)`8?8Z;;3>KFFZ&L5\IJ43/1FMIJJE9N
MR55<)(A5N592\9SDY#^V#H%JT;+W/<M]6_=&][U0NMN63Y.SVZ-_EX792OJ%
MW(+-VLPR5]^,>-.VZMOVW=-AJ[/>Z=:BAJD[70\$'R&4^S`X(/W&D6^=2JNV
M77<4,5%2U<-K6IS#$S^M'Z-*)Q+*<=JQL3Z?L067'=DXW6_MZ2[60&.EBJ#^
MDUURRSLHS3^CA>`>#ZO)\\?G0+VSMI[YV!#^DV2XVK<.W(RQIH;K-)35-,N>
M(Q(B.K*/R!^`!P,[<FVMX;UC6V7^LMEEVY(P%92VJ>2>HJX\',9F=$[%)[00
M$R1D9P<:R=O;_>Y5]OI)(:"9:JY36Y:RBJ3+!+V4OK]\9[>><H0?!5N3XUZ3
M;VK)[O+9;5;H);L]=44T'JS,L*PPQQ-)-(P0D8,R*%`.2PY`R0#E;:&EM=OI
MJ&WP)3T=-&L4,48PJ*!@`:G3[?WCM?>M^O&UEM=VLMXDCJ9K955#TTL,P549
MHW"LI[@,MD#P,>.:%0352VX2WA*6FJ$#&7T9B\84$X;N95/*@$@CC)&3C)3J
M3J+'<K!3UUHMLM165ER_3J.FED](2]P,D<S-VDI&T`]7/:3VG@'C(8=XVKN'
M?-WL[;N2W6W;]NJ!6&V4D[5,E7,O[/5D*(%0>>T`YSS[8;]UMN`6QTVK3VR6
MN=64/<*F2)(N.&`2-RW/M]/^=:FMW#?K924=/7VJV2WNOJQ24,%/7MZ4OT-(
M[NS1AD"(CDX5LX`'+8'RKW%?J(VVV3VBWS;AKWE]**&M?Y988U4O,\AB[E`+
MJO:%;ZF49P20"?T$V-O#IQ:IK+=EL-7;9ZMJIJBFK)O5B)C5<!&A"L,HO\R^
M2>?&MGU3V]O;<]?98['%MZGM]JND%S62JK9O5J&BY52HA(09)]V\`\<C6XIM
MZ545XH[-=K;#!=Y+@M'*D,[21^D]/-,DZ-V`LI]!TP0,,K9.`"?/</42GL-;
M7)6T$STM%<H:"::`F1D1Z;UVF*!?VH,Y`)^D$^?IT#+\K->=O5%%N&BIH6JX
M9*>HIX)S/&48%2`Y1"05/](\Z3.@VP:CI_L^:BN4HFN=35/-,X/=A5^B-0?M
MV*IQ[%B->U[ZA5-(^X6M5KH:ZELZTKM,]P:,3I.G<K+VQ/P"1[\CG\:WE)N=
MAN>CL%RI4BN$M*]1))!(TL$;]WT0ARBY=D61\$`XC8X(YT$XZG;#WON_?>VK
M[10;>I*?;]2)X8YKA,S5($J2#NQ!]&?37CG&3R=6*U2ULUOBDNM+!25ISZD,
M$YF1>3C#E5)R,']H\XTIT'42WUULJYX8'6KI+E';YJ65NQL/5BF$RG'U1D]Q
M#`8)5E\@XPJG?EYH8-Q3W&Q6V*"RSQ4L[Q721QWR+"X8YIQVQ*LX9W\J%8]I
M`SH-+N?I?<;7O<[TZ95=%;KO*"M=;JE2M)6J<$_M&48XR>.3@Y!R2R0[EWJT
M7IR[`9*K..[]8@,'^>[]^,_V>/N>--&W*^IN=G@K*RGIH))>XA::J%3$R=Q"
MND@5>Y67##@<$9YULM!.MK;!JVWE)O/>M7!7[A],PTE/3`_+6^+^F/N'<S<M
MESC]QX&J+HT:`T:-&@-&C1H#6OO]GH[]:Y;?<4=J>0JV8Y&C='5@RNK*0596
M`((/!&MAHT"E)LD3PQBKW#?JFJBJ8ZJ&IEEB+1-&K*H5!&(\8=LY3)XR3@8]
M9]F4E170W"IKZ^6[11T\:5Y,2RJ86E(880*"PGD5AVX*G&/?31HT"_6;2MU7
M3W:"5JCT[G6PU\X#CB2/TNWMXX'\!,CGW^^OS4;0M\^V*BQ/)5"CGJGJV82`
M/WM4FH(SCQWDC&/''YTQ:-`E5'3RCJ+;?[;)=[O^EWIZB2HI`T(5'F;N=D;T
M^\<YP"Q&#R#K<V?;L=!=);G57"NNEQ>$4ZU%9Z8,<6>XHBQHB@%L$G&3A<DA
M5`WFC0:4[9MST%^HIUEFI;T\CU<;OY[XEC95(P0.U1_@DZT-5TZI+A3545XO
M=ZN32V^2V1R5#PAJ>&3M[^SLB4%F[$RSAC](_.7C1H$INGM,:M*_];O`NJUY
MN!K@8/4:0T_R^"OI>GVB/`X0'@$DG7K/L*B:4U=-<;C375:R6MBN$9B,L3R(
MJ2(`R%"C!%RI4\@$8(!#AHT&CK]NK<]JRV.YW*OJHYT].HJ28XYID+993V(%
M`890@*/I)]^=:>7IM84G>6U+/9W/HO'^G%(A#+$7[)5':1W=LCH00593VLI&
M-.FC0*D^TJJLM<,5PW%<JBZ4U5\Y27$101O3/V,F%14["O8S@A@V>]N1QCY6
M[1JJJDHYGW#</U^B]4TUT]*$%/4`[HVB5`CQ$JI*D=WTC#`@,&S1H$=NGR2T
MC35-[N,NXFJ(JO\`6.V(2++'&R(%C[?3$85Y!V=O\[$DL>[63:MDK2RPUE==
M:NNNOZ@MRJ*ED2,32K3FG"A%&%0(>`.<C)8Z;]&@1O\`IE9*>V[CHK2U1;X+
MV8VDCB*E*<H<CTE(^D9Y[>0/8`<:_=3T\H:JHJKA/52B_P`MP^?BN<:*LD':
MV(XU!R"JQ`1G/[@7/!;AVT:!+?IW::BCMB5K235MMN+7&GK%_AR*35?,&,XX
M9"<*0>#@'`(!&QEVY4QKN.6UW:6@KKM51U:5"PI)Z#)##$%[6X92(>?!PQ`(
M.#ICT:!<V#M=-HV`V]:GYJ22HEJI9!$(4+R,6(2->$7GA1_^Z8]&C0&C1HT!
&HT:-!__9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
