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<SEC-DOCUMENT>0000944075-05-000021.txt : 20050412
<SEC-HEADER>0000944075-05-000021.hdr.sgml : 20050412
<ACCEPTANCE-DATETIME>20050412170642
ACCESSION NUMBER:		0000944075-05-000021
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050412
DATE AS OF CHANGE:		20050412
EFFECTIVENESS DATE:		20050412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOCKET COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000944075
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		IRS NUMBER:				943155066
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-123396
		FILM NUMBER:		05746720

	BUSINESS ADDRESS:	
		STREET 1:		37400 CENTRAL COURT
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560
		BUSINESS PHONE:		5107442700

	MAIL ADDRESS:	
		STREET 1:		37400 CENTRAL COURT
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>s8-pos.htm
<TEXT>
<HTML>
<HEAD></HEAD><BODY bgcolor=white>
<div align="right"><font face="Times New Roman, Times, serif" size="3"> <b>As
  filed with the Securities and Exchange Commission on April 12, 2005<br>
  &#9;&#9;&#9;&#9;Registration No. 333-123396&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b></font>
</div>
<DIV align=left>
  <hr align="LEFT" size=4>
</DIV>
<P ALIGN="JUSTIFY"><font face="Times New Roman, Times, serif" size="3"><B><U>&#9;</u></b></font></P>
<P ALIGN="CENTER">
<CENTER>
  <table BORDER=0 cellspacing=0 width=720 cellpadding="0" align="center">
    <tr>
      <td valign="TOP" colspan=3> <b><font face="Times New Roman" size=1>
        <p align="CENTER"></p>
        </font><font face="Times New Roman" size=5>
        <p align="CENTER">SECURITIES AND EXCHANGE COMMISSION
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height="20"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">Washington, DC 20549
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height="16">
        <div align="center">____________________</div>
      </td>
    </tr>
    <tr valign="bottom">
      <td colspan=3 height="34">
        <div align="center"><b>Post-Effective Amendment No. 1<br>
          to </b></div>
      </td>
    </tr>
    <tr valign="bottom">
      <td colspan=3 height="34"> <b><font face="Times New Roman" size=5>
        <p align="CENTER">FORM S-8
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <b><font face="Times New Roman" size=3>
        <p align="CENTER">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3>
        <div align="center">____________________ </div>
      </td>
    </tr>
    <tr valign="bottom">
      <td colspan=3 height="36"> <b><font face="Times New Roman" size=5>
        <p align="CENTER">SOCKET COMMUNICATIONS, INC.
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Exact name of Registrant as specified in its charter)
        </font></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height="13">
        <p align="CENTER">____________________<u><font face="Times New Roman" size="3">
          </font></u>
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height=1>
        <p></p>
      </td>
      <td width="33%" valign="TOP" height=1>
        <p></p>
      </td>
      <td width="34%" valign="TOP" height=1>
        <p></p>
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">DELAWARE
        </font></b></td>
      <td width="33%" valign="TOP">&nbsp;</td>
      <td width="34%" valign="TOP"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">94-3155066
        </font></b></td>
    </tr>
    <tr>
      <td width="33%" valign="TOP">
        <p align="CENTER"> </p>
        <font face="Times New Roman" size=1>
        <p align="CENTER"><b>(</b>State or other jurisdiction of<br>
          incorporation or organization)
        </font></td>
      <td width="33%" valign="TOP">&nbsp;</td>
      <td width="34%" valign="TOP">
        <p align="CENTER"> </p>
        <font face="Times New Roman" size=1>
        <p align="CENTER">(I.R.S. Employer<br>
          Identification No.)
        </font></td>
    </tr>
    <tr>
      <td width="33%" valign="TOP">&nbsp;</td>
      <td width="33%" valign="TOP"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">37400 Central Court<br>
          Newark, CA 94560</p>
        </font></b></td>
      <td width="34%" valign="TOP">&nbsp;</td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Address of principal executive offices)
        </font></td>
    </tr>
    <tr valign="top">
      <td colspan=3 height=14>
        <div align="center">____________________</div>
      </td>
    </tr>
    <tr valign="bottom">
      <td colspan=3 height="48"><b><font face="Times New Roman">
        <p align="CENTER">AMENDED AND RESTATED 1995 STOCK PLAN<br>
          2004 EQUITY INCENTIVE PLAN</p>
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Full title of the Plans)
        </font></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height=19>
        <p align="CENTER">____________________
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height="84">&nbsp;</td>
      <td width="33%" valign="bottom" height="84"><b><font face="Times New Roman" size=1>
        <p align="CENTER">David W. Dunlap<br>
          Chief Financial Officer<br>
          Socket Communications, Inc<br>
          37400 Central Court<br>
          Newark, CA 94560<br>
          (510) 744-2700 </p>
        </font></b></td>
      <td width="34%" valign="TOP" height="84">&nbsp;</td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Name, address, and telephone number, including area
          code, of agent for service)
        </font></td>
    </tr>
    <tr>
      <td colspan="3" valign="TOP" height=19>
        <p align="center">____________________</p>
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height="26">&nbsp;</td>
      <td width="33%" valign="bottom" height="26"> <i><font face="Times New Roman" size=3>
        <p align="CENTER">Copy to:
        </font></i></td>
      <td width="34%" valign="TOP" height="26">&nbsp;</td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height="73">&nbsp;</td>
      <td width="33%" valign="TOP" height="73"> <b><font face="Times New Roman" size=1>
        <p align="CENTER">Herbert P. Fockler, Esq.<br>
          Wilson Sonsini Goodrich &amp; Rosati<br>
          Professional Corporation<br>
          650 Page Mill Road<br>
          Palo Alto, CA 94304-1050<br>
          (650) 493-9300 </p>
        </font></b></td>
      <td width="34%" valign="TOP" height="73">&nbsp;</td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3>&nbsp;</td>
    </tr>
  </TABLE>
  <p><font face="Times New Roman, Times, serif" size="3"><br>
    </font></p>
  <center>
    <p>&nbsp;</p>
    <p>&nbsp;</p>
    <p>&nbsp;</p>
    <p>&nbsp;</p>
    <tr bordercolor="#CCCCCC">
      <td valign="BOTTOM" colspan=5 height="178">
        <div align="center">
          <hr align="LEFT" size=4>
          <p><b><br>
            EXPLANATORY STATEMENT: </b></p>
          <p align="left">Socket Communications, Inc. (the "Registrant") is filing
            this Post-Effective Amendment No. 1, to the Registration Statement
            on Form S-8 filed with the Securities and Exchange Commission on March
            16, 2005, solely for the purpose of amending the Consent of Moss Adams
            LLP filed as Exhibit 23.1. <br>
          </p>
          <hr align="LEFT" size=4>
          <p>&nbsp; </p>
        </div>
      </td>
    </tr>
    <p>&nbsp;</p>
  </center>
  <font size=1></font>
</CENTER>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3"><b>Item 8.
  Exhibits.</b> </font></P>
<P ALIGN="left">Listed below are documents filed or furnished as part of this
  Post-Effective Amendment No. 1. </P>
<table border=1 cellspacing=0 cellpadding=0 width=816 align="center">
  <tr valign="bottom">
    <td width="19%" height="48">
      <p align="center"><font face="Times New Roman" size="3"><b><font face="Times New Roman, Times, serif">Exhibit
        Number</font></b></font></p>
    </td>
    <td width="81%" height="48">
      <p align="center"><font face="Times New Roman" size="3"><b>Description</b><u>
        </u></font></p>
    </td>
  </tr>
  <tr valign="top">
    <td width="19%">
      <p align="CENTER"><font face="Times New Roman" size="3">23.1 </font>
    </td>
    <td width="81%">
      <p align="center"> Consent of Moss Adams LLP, Independent Registered Public
        Accounting Firm
    </td>
  </tr>
</table>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<hr align="LEFT" size=4>
<p>&nbsp; </p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>SIGNATURES
  </b></font></p>
<p align="JUSTIFY"><font face="Times New Roman, Times, serif" size="3"><b>THE
  REGISTRANT</b><br>
  </font></p>
<p align="JUSTIFY">Pursuant to the requirements of the Securities Act of 1933,
  the Registrant certifies that it has duly caused this Post-Effective Amendment
  No. 1 to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Newark, State of California, on this 11th day of April, 2005.</p>
<dir>
  <dir>
    <dir>
      <dir>
        <dir>
          <dir>
            <dir>
              <dir>
                <dir>
                  <p>&nbsp;</p>
                  <p><font face="Times New Roman, Times, serif" size="3">SOCKET
                    COMMUNICATIONS, INC. <br>
                    <br>
                    By: <u> /s/ David W. Dunlap<br>
                    </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;David W. Dunlap<br>
                    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer and
                    Vice President of <br>
                    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Finance and Administration</font></p>
                  <p>&nbsp;</p>
                  <p align="JUSTIFY"></p>
                </dir>
              </dir>
            </dir>
          </dir>
        </dir>
      </dir>
    </dir>
  </dir>
</dir>
<p align="JUSTIFY">Pursuant to the requirements of the Securities Act of 1933,
  this report has been signed by the following persons on behalf of the Registrant
  in the capacities and on the dates indicated. </p>
<p align="JUSTIFY"></p>
<p align="LEFT">
<table cellspacing=0 border=0 cellpadding=8 width=680 align="center">
  <tr>
    <td width="28%" valign="TOP" height="39">
      <p align="center"><font face="Times New Roman, Times, serif" size="3"><b><u>Signature</u></b><u>
        </u></font>
    </td>
    <td width="3%" valign="TOP" height="39">
      <div align="center"></div>
    </td>
    <td width="46%" valign="TOP" height="39">
      <p align="center"><font face="Times New Roman, Times, serif" size="3"><b><u>Title</u></b><u>
        </u> </font>
    </td>
    <td width="2%" valign="TOP" height="39">
      <div align="center"></div>
    </td>
    <td width="21%" valign="TOP" height="39">
      <p align="center"><font face="Times New Roman, Times, serif" size="3"><b><u>Date</u></b>
        </font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="51"> <font face="Times New Roman, Times, serif" size="3"><u>
      <u>/s/Kevin J. Mills&#9;</u><br>
      </u>Kevin J. Mills</font></td>
    <td width="3%" valign="TOP" height="51">&nbsp;</td>
    <td width="46%" valign="TOP" height="51">
      <p><font face="Times New Roman, Times, serif" size="3">President and Chief
        Executive Officer (Principal Executive Officer) and Director</font>
    </td>
    <td width="2%" valign="TOP" height="51">&nbsp;</td>
    <td width="21%" valign="TOP" height="51">
      <p><font face="Times New Roman, Times, serif" size="3">April 11, 2005</font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="67">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ David&nbsp;W.
        Dunlap &#9;<br>
        </u>David&nbsp;W. Dunlap</font>
    </td>
    <td width="3%" valign="TOP" height="67">&nbsp;</td>
    <td width="46%" valign="TOP" height="67">
      <p><font face="Times New Roman, Times, serif" size="3">Chief Financial Officer
        and Vice President of Finance and Administration (Principal Financial
        and Accounting Officer) </font>
    </td>
    <td width="2%" valign="TOP" height="67">&nbsp;</td>
    <td width="21%" valign="TOP" height="67">
      <p><font face="Times New Roman, Times, serif" size="3"> April 11, 2005</font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="42">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Charlie Bass&#9;</u><br>
        Charlie Bass</font>
    </td>
    <td width="3%" valign="TOP" height="42">&nbsp;</td>
    <td width="46%" valign="TOP" height="42">
      <p><font face="Times New Roman, Times, serif" size="3">Chairman of the Board
        </font>
    </td>
    <td width="2%" valign="TOP" height="42">&nbsp;</td>
    <td width="21%" valign="TOP" height="42">
      <p><font face="Times New Roman, Times, serif" size="3">April 11, 2005</font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Micheal L.
        Gifford&#9;</u><br>
        Micheal L. Gifford</font>
    </td>
    <td width="3%" valign="TOP">&nbsp;</td>
    <td width="46%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3">Executive Vice President
        and Director </font>
    </td>
    <td width="2%" valign="TOP">&nbsp;</td>
    <td width="21%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"> April 11, 2005</font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"><u> /s/ Enzo Torresi&#9;</u><br>
        Enzo Torresi</font>
    </td>
    <td width="3%" valign="TOP">&nbsp;</td>
    <td width="46%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP">&nbsp;</td>
    <td width="21%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"> April 11, 2005</font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Gianluca Rattazzi</u><br>
        Gianluca Rattazzi</font>
    </td>
    <td width="3%" valign="TOP">&nbsp;</td>
    <td width="46%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP">&nbsp;</td>
    <td width="21%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"> April 11, 2005</font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Peter Sealey</u><br>
        Peter Sealey</font>
    </td>
    <td width="3%" valign="TOP" height="55">&nbsp;</td>
    <td width="46%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP" height="55">&nbsp;</td>
    <td width="21%" valign="TOP" height="55"> <font face="Times New Roman, Times, serif" size="3">
      April 11, 2005</font> </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Leon Malmed&#9;</u><br>
        Leon Malmed</font>
    </td>
    <td width="3%" valign="TOP" height="55">&nbsp;</td>
    <td width="46%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP" height="55">&nbsp;</td>
    <td width="21%" valign="TOP" height="55"> <font face="Times New Roman, Times, serif" size="3">
      April 11, 2005</font> </td>
  </tr>
</table>
<p></p>
<p align="JUSTIFY"></p>
<p align="JUSTIFY"></p>
<p align="JUSTIFY">&nbsp;</p>
<div align="center"><font face="Times New Roman, Times, serif" size="3"><br>
  </font></div>
<hr align="LEFT" size=4>
<p align="JUSTIFY">&nbsp; </p>
<p align="center"> <font face="Times New Roman, Times, serif" size="3"><b>SECURITIES
  AND EXCHANGE COMMISSION<br>
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>Washington,
  D.C. 20549<br>
  __________________________________________________________________________________________________________________________
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>EXHIBITS<br>
  __________________________________________________________________________________________________________________________
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>Post-Effective
  Amendment No. 1 to Form S-8<br>
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>SOCKET
  COMMUNICATIONS, INC.<br>
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>INDEX
  TO EXHIBITS</b></font></p>
<table border=1 cellspacing=0 cellpadding=0 width=800 align="center">
  <tr valign="bottom">
    <td width="15%" height="48">
      <p align="center"><font face="Times New Roman" size="3"><b>Exhibit Number</b></font></p>
    </td>
    <td width="85%" height="48">
      <p align="center"><font face="Times New Roman" size="3"><b>Description</b><u>
        </u></font></p>
    </td>
  </tr>
  <tr valign="top">
    <td width="15%">
      <p align="CENTER"><font face="Times New Roman" size="3">23.1 </font>
    </td>
    <td width="85%">
      <p align="center">Consent of Moss Adams LLP, Independent Registered Public
        Accounting Firm
    </td>
  </tr>
</table>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b><br>
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"> </font></p>
<p>&nbsp;</p>
<div align="center"><font face="Times New Roman, Times, serif" size="3"><br>
  </font></div>
<hr align="LEFT" size=4>
<p align="right">&nbsp; </p>
<p align="right"> <font face="Times New Roman, Times, serif" size="3"><b>Exhibit
  23.1</b></font></p>
<p align="center">&nbsp;</p>
<p align="center">CONSENT OF MOSS ADAMS LLP <br>
  INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</p>
<p align="left"><font face="Times New Roman, Times, serif" size="3"><br>
  We consent to the incorporation by reference in this Registration Statement
  on Form S-8 pertaining to the Amended and Restated 1995 Stock Plan and 2004
  Equity Incentive Plan of Socket Communications, Inc. of our report dated February
  11, 2005, with respect to the consolidated financial statements of Socket Communications,
  Inc., Socket Communications, Inc. management's assessment of the effectiveness
  of internal control over financial reporting, and the effectiveness of internal
  control over financial reporting of Socket Communications, Inc., included in
  its Annual Report (Form 10-K) for the year ended December 31, 2004, filed with
  the Securities and Exchange Commission.</font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"> /s/ MOSS
  ADAMS LLP<br>
  </font></p>
<p><font face="Times New Roman, Times, serif" size="3">San Francisco, California
  <br>
  March 16, 2005</font></p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<div align="center">
  <p>&nbsp;</p>
  <hr align="LEFT" size=4>
  <p>&nbsp;</p>
  <p><font face="Times New Roman, Times, serif" size="3"><br>
    </font></p>
</div>
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