<SEC-DOCUMENT>0001206774-12-000146.txt : 20120119
<SEC-HEADER>0001206774-12-000146.hdr.sgml : 20120119
<ACCEPTANCE-DATETIME>20120119165353
ACCESSION NUMBER:		0001206774-12-000146
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20120119
DATE AS OF CHANGE:		20120119
EFFECTIVENESS DATE:		20120119

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RESEARCH FRONTIERS INC
		CENTRAL INDEX KEY:			0000793524
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				112103466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-179097
		FILM NUMBER:		12535174

	BUSINESS ADDRESS:	
		STREET 1:		240 CROSSWAYS PARK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797-2033
		BUSINESS PHONE:		5163641902

	MAIL ADDRESS:	
		STREET 1:		240 CROSSWAYS PARK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797-2033
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>research_s8.htm
<DESCRIPTION>INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES
<TEXT>

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<P STYLE="text-align: left"><FONT face="Times New Roman" size=2>As filed with the Securities and
Exchange Commission on January 19, 2012<br>Reg. No. 333-80575</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>SECURITIES AND EXCHANGE
COMMISSION<BR>WASHINGTON, D.C. 20549</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>FORM S-8<BR></FONT><FONT face="Times New Roman" size=2>REGISTRATION STATEMENT UNDER<br>THE SECURITIES ACT OF 1933</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Research Frontiers
Incorporated<BR></FONT><FONT face="Times New Roman" size=2>(Exact name of registrant as
specified in its charter)</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Delaware<BR></FONT><FONT face="Times New Roman" size=2>(State or other jurisdiction<BR>incorporation or organization)</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>11-2103466<BR>(I.R.S.
Employer<BR>Identification No.)</FONT></P>
<DIV align=center>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="40%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="94%"><FONT face="Times New Roman" size=2>240 Crossways Park Drive, Woodbury, New
      York</FONT></TD>
    <TD noWrap style="text-align: center" width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD noWrap style="text-align: center" width="5%"><FONT face="Times New Roman" size=2>11797</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="94%"><FONT face="Times New Roman" size=2>(Address of Principal Executive
      Offices)</FONT></TD>
    <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
    <TD noWrap style="text-align: center" width="5%"><FONT face="Times New Roman" size=2>(Zip
Code)</FONT></TD></TR></TABLE></DIV><BR>
<P align=center><FONT face="Times New Roman" size=2>2008 Equity Incentive Plan<BR>(Full
title of the Plan)</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Joseph M. Harary, President and
CEO<BR>Research Frontiers Incorporated<BR>240 Crossways Park Drive<BR>Woodbury,
New York 11797<BR>(Name and address of agent for service)</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>(516) 364-1902<BR></FONT><FONT face="Times New Roman" size=2>(Telephone number, including area code, of agent for
service)</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>With a copy to:</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Seth Van Voorhees<BR>Vice President and
CFO<BR></FONT><FONT face="Times New Roman" size=2>Research Frontiers Incorporated<BR>240
Crossways Park Drive<BR>Woodbury, New York 11797</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer,
a non-accelerated filer, or a smaller reporting company. See the definitions of
"large accelerated filer," "accelerated filer" and "smaller reporting company"
in Rule 12b-2 of the Exchange Act. (Check one):</FONT></P>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="9%"><FONT face="Times New Roman" size=2>Large accelerated filer&nbsp;
</FONT></TD>
    <TD noWrap align=left width="1%"><FONT face="Times New Roman" size=2>[&nbsp;&nbsp;&nbsp; &nbsp;]</FONT></TD>
    <TD noWrap align=left width="39%"><FONT face="Times New Roman" size=2></FONT></TD>
    <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>Accelerated filer [ X ]</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="9%"><FONT face="Times New Roman" size=2>Non-accelerated filer</FONT></TD>
    <TD noWrap align=left width="1%"><FONT size=2 face="Times New Roman">[&nbsp;&nbsp;&nbsp; &nbsp;]</FONT></TD>
    <TD noWrap align=left width="39%"><FONT face="Times New Roman" size=2></FONT></TD>
    <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>Smaller reporting company
      [&nbsp;&nbsp;&nbsp; &nbsp;]</FONT></TD></TR></TABLE><BR>
<P align=center><FONT face="Times New Roman" size=2>CALCULATION OF REGISTRATION
FEE</FONT></P>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD NOWRAP STYLE="border-top: Black 2pt double; text-align: left; width: 73%"><FONT face="Times New Roman" size=2>Title of</FONT></TD>
    <TD NOWRAP STYLE="border-top: Black 2pt double; text-align: center; width: 1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 2pt double; text-align: center; width: 5%">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: Black 2pt double; text-align: center; width: 1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="width: 5%; border-top: Black 2pt double; text-align: left"><FONT face="Times New Roman" size=2>Proposed</FONT></TD>
    <TD NOWRAP STYLE="border-top: Black 2pt double; text-align: center; width: 1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="width: 8%; border-top: Black 2pt double; text-align: left"><FONT face="Times New Roman" size=2>Proposed</FONT></TD>
    <TD NOWRAP STYLE="border-top: Black 2pt double; text-align: center; width: 1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="width: 4%; border-top: Black 2pt double; text-align: left"><FONT face="Times New Roman" size=2>Amount of</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="73%"><FONT face="Times New Roman" size=2>securities</FONT></TD>
    <TD noWrap style="text-align: center" width="1%"></TD>
    <TD NOWRAP WIDTH="5%" STYLE="text-align: left"><FONT face="Times New Roman" size=2>Amount to</FONT></TD>
    <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
    <TD NOWRAP WIDTH="5%" STYLE="text-align: left"><FONT face="Times New Roman" size=2>maximum offering</FONT></TD>
    <TD noWrap style="text-align: center" width="1%"></TD>
    <TD NOWRAP WIDTH="8%" STYLE="text-align: left"><FONT face="Times New Roman" size=2>maximum aggregate</FONT></TD>
    <TD noWrap style="text-align: center" width="1%"></TD>
    <TD NOWRAP WIDTH="4%" STYLE="text-align: left"><FONT face="Times New Roman" size=2>Registration</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="73%"><FONT face="Times New Roman" size=2>to be registered</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD NOWRAP WIDTH="5%" STYLE="text-align: left"><FONT size=2 face="Times New Roman">be registered </FONT></TD>
    <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
    <TD NOWRAP WIDTH="5%" STYLE="text-align: left"><FONT size=2 face="Times New Roman">price per share(1)</FONT></TD>
    <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
    <TD NOWRAP WIDTH="8%" STYLE="text-align: left"><FONT face="Times New Roman" size=2>offering price (1)</FONT></TD>
    <TD noWrap style="text-align: center" width="1%">&nbsp;</TD>
    <TD NOWRAP WIDTH="4%" STYLE="text-align: left"><FONT size=2 face="Times New Roman">fee</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="73%" bgColor=#c0c0c0><FONT face="Times New Roman" size=2>Common
Stock</FONT></TD>
    <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap style="text-align: center" width="5%" bgColor=#c0c0c0></TD>
    <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap style="text-align: center" width="5%" bgColor=#c0c0c0></TD>
    <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap style="text-align: center" width="8%" bgColor=#c0c0c0></TD>
    <TD noWrap style="text-align: center" width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap style="text-align: center" width="4%" bgColor=#c0c0c0></TD></TR>
  <TR STYLE="background-color: Silver">
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: left; width: 73%"><FONT face="Times New Roman" size=2>$.0001 par value </FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 1%"></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 5%"><FONT size=2 face="Times New Roman">750,000</FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 1%"><FONT face="Times New Roman" size=2></FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 5%"><FONT face="Times New Roman" size=2>$3.58</FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 1%"><FONT face="Times New Roman" size=2></FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 8%"><FONT face="Times New Roman" size=2>$2,685,000.00</FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 1%"><FONT face="Times New Roman" size=2></FONT></TD>
    <TD NOWRAP STYLE="border-bottom: Black 2pt double; text-align: center; width: 4%"><FONT face="Times New Roman" size=2>$307.70</FONT></TD></TR></TABLE><BR>


<P align=left><FONT face="Times New Roman" size=2>(1) Estimated solely for the purpose of
calculating the registration fee pursuant to Rule 457(h) under the Securities
Act of 1933 based upon the average of (1) the actual exercise price of the
Company's Common Stock for options which have already been granted pursuant to
the Plan registered hereunder which have not previously been registered, and (2)
the high and low trading prices of the Company's Common Stock as reported on the
Nasdaq Stock Market on January 18, 2012 for options which are available for
issuance pursuant to the Plan registered hereunder which have not previously
been registered.</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 1 of 3 Pages</FONT></P>




<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>

<P align=center><FONT face="Times New Roman" size=2>PART II<BR></FONT><FONT face="Times New Roman" size=2>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Registration of Additional
Securities</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>At the Company's
Annual Meeting of Stockholders held on June 9, 2011, the stockholders of the
Company approved an amendment to the Company's 2008 Equity Incentive Plan which
increased the number of shares of Common Stock issuable thereunder by 750,000
shares. The contents of the Registration Statement on Form S-8 (Reg. No.
333-159094) which was filed by Research Frontiers Incorporated with the
Securities and Exchange Commission on May 8, 2009 is incorporated herein by
reference to register the herein described options.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Item 5. Interests of Named Experts and
Counsel.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The legality of the securities offered hereby has been passed upon by the
law firm of Duane Morris LLP. Victor F. Keen, a Director of the Company and Of
Counsel to Duane Morris LLP owns 293,639 shares of the Company's Common Stock
directly, 48,160 shares of Common Stock in his IRA, and holds options and
warrants to purchase 67,500 shares of the Company's Common Stock.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Item 8. Exhibits.</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>4</FONT></TD>
    <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Amendment to 2008 Equity
      Incentive Plan.</FONT></TD></TR>
  <TR>
    <TD width="100%" colSpan=3><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  <TR>
    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>5</FONT></TD>
    <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Opinion of counsel re:
      legality</FONT></TD></TR>
  <TR>
    <TD width="100%" colSpan=3><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  <TR>
    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>23.1</FONT></TD>
    <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Independent Registered Public
      Accounting Firms' Consent</FONT></TD></TR>
  <TR>
    <TD width="100%" colSpan=3><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  <TR>
    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>23.2</FONT></TD>
    <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Consent of counsel (included in
      Exhibit 5 above)</FONT></TD></TR></TABLE>
<P align=center><FONT face="Times New Roman" size=2>Page 2 of 3 Pages</FONT></P>
<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=center><FONT face="Times New Roman" size=2>SIGNATURES</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>Pursuant to the
requirements of the Securities Act of 1933, the registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this Registration Statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the City of Woodbury,
State of New York on this 19 day of January, 2012.</FONT></P>
<DIV align=right>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="40%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>RESEARCH FRONTIERS
      INCORPORATED</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>(Registrant)</FONT></TD></TR>
  <TR>
    <TD width="100%">&nbsp;</TD></TR>
  <TR>
    <TD width="100%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>By: /s/ Joseph M.
  Harary</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>Joseph M. Harary, President and
      CEO</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>(Principal Executive
      Officer)</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD></TR>
<TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>By: /s/ Seth Van
    Voorhees</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>Seth Van Voorhees, Vice
      President-Business</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>Development and CFO</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>(Principal Financial
    and</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%"><FONT face="Times New Roman" size=2>Accounting
  Officer)</FONT></TD></TR></TABLE></DIV><BR>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>Pursuant to the
requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the date
indicated.</FONT></P>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD style="TEXT-ALIGN: center" noWrap align=left width="34%" colSpan=2><FONT face="Times New Roman" size=2>Signature</FONT></TD>
    <TD style="TEXT-ALIGN: center" noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD NOWRAP WIDTH="32%" STYLE="text-align: left"><FONT face="Times New Roman" size=2>Title</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Date</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center; text-align: left">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD></TR>
<TR vAlign=bottom>
    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/&nbsp;</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Robert L.
    Saxe</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Chairman of the
      Board</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Robert L.
    Saxe</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>and
Director</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR>
    <TD width="100%" colSpan=6>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Joseph M.
      Harary</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Director, President
      and CEO</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Joseph M.
      Harary</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="32%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="67%" colSpan=4><FONT face="Times New Roman" size=2>(Principal Executive
      Officer)</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR>
    <TD width="100%" colSpan=6>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>John H.
    Derby</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>John H.
    Derby</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR>
    <TD width="100%" colSpan=6>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Gregory G.
      Grimes</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Gregory G.
      Grimes</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR>
    <TD width="100%" colSpan=6>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>M. Philip
      Guthrie</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>M. Philip
      Guthrie</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
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    <TD width="100%" colSpan=6>&nbsp;</TD></TR>
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    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Richard
      Hermon-Taylor</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="32%"><FONT size=2>Director</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Richard
      Hermon-Taylor</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR>
    <TD width="100%" colSpan=6>&nbsp;</TD></TR>
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    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Victor F.
    Keen</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Director</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Victor F.
    Keen</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR>
    <TD width="100%" colSpan=6>&nbsp;</TD></TR>
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    <TD noWrap align=left width="2%"><FONT face="Times New Roman" size=2>/s/</FONT></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Seth Van
      Voorhees</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Vice
      President-Business</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>January 19,
      2012</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Seth Van
      Voorhees</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"><FONT face="Times New Roman" size=2>Development and
      CFO</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="67%" colSpan=4><FONT face="Times New Roman" size=2>(Principal Financial
      and Accounting Officer)</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="32%"></TD></TR></TABLE><BR>
<P align=center><FONT face="Times New Roman" size=2>Page 3 of 3 Pages</FONT></P>
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<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>2
<FILENAME>exhibit-4.htm
<DESCRIPTION>AMENDMENT TO 2008 EQUITY INCENTIVE PLAN
<TEXT>

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<P align=right><FONT face="Times New Roman" size=2>Exhibit 4</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>AMENDMENT</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>TO</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>RESEARCH FRONTIERS
INCORPORATED</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>2008 EQUITY INCENTIVE PLAN</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>WHEREAS, Research
Frontiers Incorporated, a Delaware corporation (the "Company") desires to amend
the Company's 2008 Equity Incentive Plan (the "Plan") to increase the number of
shares of the Company's common stock which may be subject to options granted
under the Plan.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>NOW, THEREFORE, effective immediately the Plan is hereby amended as
follows:</FONT></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>1. The first sentence of Paragraph 5 of the Plan is amended to provide as
follows:</FONT></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>5. Stock. The maximum number of shares of Common Stock reserved for the
grant of awards under the Plan shall be 1,500,000 shares, subject to adjustment
as provided in Section 11 hereof. Such shares may, in whole or in part, be
authorized but unissued shares or shares that shall have been or may be
reacquired by the Company. For purposes of this Section 5, where the exercise
price of an Option is paid in Common Stock pursuant to Section 6(d) of the Plan,
only the net number of additional shares issued and which remain outstanding in
connection with such exercise shall be deemed "issued" for purposes of the
Plan.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>2. This Amendment to the Plan has been adopted by Board of Directors of
the Company and became effective upon approval by the affirmative vote of the
holders of a majority of the shares of the Company's Common Stock present, or
represented, and entitled to vote at the Annual Meeting of Stockholders of the
Corporation held on June 9, 2011.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>IN WITNESS WHEREOF, the Company has caused this Amendment to be executed
effective as of the 9th day of June, 2011.</FONT></P>
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    <TD noWrap align=left width="5%"></TD>
    <TD noWrap align=left width="44%"></TD>
    <TD noWrap align=left width="50%" colSpan=2><FONT face="Times New Roman" size=2>RESEARCH FRONTIERS INCORPORATED</FONT></TD></TR>
  <TR>
    <TD width="99%" colSpan=4>&nbsp;</TD></TR>
  <TR>
    <TD width="99%" colSpan=4>&nbsp;</TD></TR>
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    <TD noWrap align=left width="5%"></TD>
    <TD noWrap align=left width="44%"></TD>
    <TD noWrap align=left width="2%"><FONT size=2 face="Times New Roman">By: /s/&nbsp; </FONT></TD>
    <TD noWrap align=left width="48%"><FONT face="Times New Roman" size=2>Joseph M. Harary</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="5%">&nbsp;</TD>
    <TD noWrap align=left width="44%"></TD>
    <TD noWrap align=left width="2%">&nbsp;</TD>
    <TD noWrap align=left width="48%"><FONT face="Times New Roman" size=2>Joseph M. Harary, President
    and CEO</FONT></TD></TR>

  <TR vAlign=bottom>
    <TD noWrap align=left width="5%"><FONT face="Times New Roman" size=2>ATTEST: /s/&nbsp; </FONT></TD>
    <TD noWrap align=left width="44%"><FONT face="Times New Roman" size=2>Juliette Madden</FONT></TD>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="48%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="5%"></TD>
    <TD noWrap align=left width="44%"><FONT face="Times New Roman" size=2>Juliette Madden,</FONT></TD>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="48%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="5%"></TD>
    <TD noWrap align=left width="44%"><FONT face="Times New Roman" size=2>Assistant Secretary</FONT></TD>
    <TD noWrap align=left width="2%"></TD>
    <TD noWrap align=left width="48%"></TD></TR></TABLE><BR>
<P align=center><FONT face="Times New Roman" size=2>Page 1</FONT></P>
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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>exhibit-5.htm
<DESCRIPTION>OPINION OF COUNSEL RE: LEGALITY
<TEXT>

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<P align=right><FONT face="Times New Roman" size=2>Exhibit 5</FONT></P>
<P align=right><FONT face="Times New Roman" size=2>January 19, 2012</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Research Frontiers Incorporated<BR>240
Crossways Park Drive<BR>Woodbury NY 11797-2033</FONT></P>
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    <TD noWrap align=left width="1%"><FONT face="Times New Roman" size=2>Re:</FONT></TD>
    <TD noWrap align=left width="1%"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
    <TD noWrap align=left width="97%"><FONT face="Times New Roman" size=2>Registration Statement on Form S-8
      filed by</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="1%"><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
    <TD noWrap align=left width="1%"><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
    <TD noWrap align=left width="97%"><FONT face="Times New Roman" size=2>Research Frontiers
    Incorporated</FONT></TD></TR></TABLE><BR>
<P align=left><FONT face="Times New Roman" size=2>Ladies and Gentlemen:</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>We have acted as counsel to Research
Frontiers Incorporated, a Delaware corporation (the "Company"), in connection
with the preparation of the Registration Statement on Form S-8 (the
"Registration Statement") filed by the Company with the Securities and Exchange
Commission (the "Commission") on the date hereof with respect to 750,000 shares
(the "Shares") of common stock, par value $.0001 per share, of the Company being
registered in connection with the Company's 2008 Equity Incentive Plan (the
"Plan").</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>As counsel to the Company, we have
examined and relied upon originals or copies, authenticated or certified to our
satisfaction, of all such corporate records of the Company, including the
resolutions of the Company's board of directors and other records relating to
the authorization, registration, sale, and issuance of the Shares,
communications or certifications of public officials and such other documents as
we have deemed relevant and necessary as the basis of the opinions expressed
herein. In making such examination, we have assumed the genuineness of all
signatures, the authenticity of all documents tendered to us as originals, and
the conformity to original documents of all documents submitted to us as
certified or photostatic copies.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Based upon the foregoing, and subject to
the further limitations, qualifications and assumptions set forth herein, we are
of the opinion that each authorized and unissued Share to be issued by the
Company, when issued in accordance with the terms and conditions of the Plan,
and assuming no changes in relevant law or facts, will be validly issued, fully
paid, and non-assessable.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>As to facts material to the opinions
expressed herein, we have relied upon oral or written statements and
representations of officers and other representatives of the Company and others
and have not independently checked or verified the accuracy of such statements
and representations. The opinions expressed herein are limited to the laws of
the State of Delaware, as currently in effect, and we express no opinion as to
the laws of any other jurisdiction. The opinions contained in this letter are
expressed as of the date hereof, and we do not have, nor do we assume, any
obligation to advise of any changes in any facts or applicable laws after the date
hereof that may effect the opinions we express herein.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>We hereby consent to the filing of a copy
of this opinion with the Commission as an exhibit to the Registration Statement
and any amendment thereto and to any and all references to our firm in the
Prospectus which is a part of the Registration Statement. In giving such
consent, we do not thereby admit that we are included in the category of persons
whose consent is required under Section 7 of the Securities Act of 1933, as
amended, or the rules and regulations of the Commission promulgated
thereunder.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Very truly yours,</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>DUANE MORRIS LLP</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>/s/ DUANE MORRIS LLP</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 1</FONT></P>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>exhibit-23_1.htm
<DESCRIPTION>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS' CONSENT
<TEXT>

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<P align=right><FONT face="Times New Roman" size=2>Exhibit 23.1</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Consent of Independent Registered Public
Accounting Firm</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The Board of Directors<BR></FONT><FONT face="Times New Roman" size=2>Research Frontiers Incorporated:</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>We hereby consent to the incorporation by
reference in this Registration Statement of our reports dated March 14, 2011,
relating to the consolidated financial statements, the effectiveness of Research
Frontiers Incorporated's internal control over financial reporting, and schedule
of Research Frontiers Incorporated appearing in the Company's Annual Report on
Form 10-K for the year ended December 31, 2010.</FONT></P>
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    <TD NOWRAP STYLE="text-align: left; width: 87%"></TD>
    <TD NOWRAP STYLE="text-align: right; width: 7%"><FONT face="Times New Roman" size=2>/s/
      BDO USA, LLP</FONT></TD>
    <TD NOWRAP STYLE="text-align: right; width: 25%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: right"><FONT face="Times New Roman" size=2>BDO
      USA, LLP</FONT></TD>
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD></TD></TR>
  <TR vAlign=bottom>
    <TD NOWRAP STYLE="text-align: left"><FONT face="Times New Roman" size=2>Melville, New York</FONT></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD></TR>
  <TR vAlign=bottom>
    <TD NOWRAP STYLE="text-align: left"><FONT face="Times New Roman" size=2>January 19, 2012</FONT></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD></TR></TABLE><BR>
<P align=center><FONT face="Times New Roman" size=2>Page 1</FONT></P>
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