content: <HTML>
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">As filed with the Securities and Exchange Commission on August 22, 2007
  </DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 12pt">Registration No.&nbsp;333-_________
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>WASHINGTON, DC 20549</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>VIRTUSA CORPORATION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>
  
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Delaware</B><BR>
  (State or Other Jurisdiction of Incorporation or Organization)
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>04-3512883</B><BR>
  (I.R.S. Employer Identification No.)
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Virtusa Corporation<BR>
  2000 West Park Drive<BR>
  Westborough, MA 01581</B><BR>
  (Address of Principal Executive Offices) (Zip Code)
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>2000 Stock Option Plan<BR>
  2005 Stock Appreciation Rights Plan<BR>
  2007 Stock Option and Incentive Plan<BR>
  Nonqualified Stock Option Agreement with Martin Trust,<BR>
  dated September&nbsp;22, 2004<BR>
  Nonqualified Stock Option Agreement with Danford F. Smith, dated<BR>
  September&nbsp;22, 2004, as amended by the<BR>
  Amendment to Nonqualified Stock Option<BR>
  Agreement, dated December&nbsp;1, 2005</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 1pt">(Full Title of the Plan)
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Kris Canekeratne<BR>
  Chief Executive Officer<BR>
  Virtusa Corporation<BR>
  2000 West Park Drive<BR>
  Westborough, MA 01581</B><BR>
  (Name and Address of Agent for Service)
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>(508)&nbsp;389-7300</B><BR>
  Telephone Number, Including Area Code, of Agent For Service.
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">Copies to:
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
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      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
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  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>John J. Egan III, Esq.<BR>
  Edward A. King, Esq.<BR>
  Goodwin Procter LLP<BR>
  Exchange Place<BR>
  Boston, Massachusetts 02109<BR>
  (617)&nbsp;570-1000</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>Paul D. Tutun, Esq.<BR>
  Vice President and General Counsel<BR>
  Virtusa Corporation<BR>
  2000 West Park Drive<BR>
  Westborough, MA 01581<BR>
  (508)&nbsp;389-7300</B></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  
  
  
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  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="52%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
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      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Proposed</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Amount</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Maximum</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Proposed Maximum</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center">Title of Each Class of Securities</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">To Be</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Offering Price</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Aggregate Offering</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">Amount of</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000">To Be Registered</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Registered<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Per Share</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Price</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="4" style="border-bottom: 1px solid #000000">Registration Fee</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><B>2000 Stock Option Plan</B></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value $.01 per share</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">41,040</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">0.31</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">12,722</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">754,926</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">1.57</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">1,185,234</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">10,796</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">2.38</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">25,694</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">198,082</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">2.88</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">570,476</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">149,126</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">2.97</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">442,904</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">345,545</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">4.19</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">1,447,834</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">14,373</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">4.54</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">65,253</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">19,166</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">5.32</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">101,963</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">348,837</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">5.48</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">1,911,627</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">84,363</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">6.26</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">528,112</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">110,678</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">6.89</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">762,571</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">27,565</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">7.20</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">198,468</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">181,696</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">7.39</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">1,342,733</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">23,960</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">10.08</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">241,517</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><B>2005 Stock Appreciation Rights Plan</B></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value $.01 per share</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">61,888</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">1.57</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">97,164</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">5,810</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">2.38</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">13,828</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">2,396</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">2.88</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">6,900</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">4,256</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">2.97</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">12,640</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">38,279</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">4.19</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">160,389</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">4,949</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">4.54</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">22,468</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">9,307</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">5.32</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">49,513</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">7,001</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">5.48</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">38,365</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">27,867</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">6.26</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">174,447</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">6,885</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">6.89</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">47,438</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">10,018</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">7.20</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">72,130</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">3,562</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">7.39</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">26,323</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">2,556</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">10.08</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">25,764</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><B>2007 Stock Option and Incentive Plan</B><SUP style="font-size: 85%; vertical-align: text-top">(4)</SUP></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value $.01 per share</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">321,608</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">14.00</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">4,502,512</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">522,612</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">11.88</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">6,208,631</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP></TD>
  
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Nonqualified Stock Option
  Agreement with Martin Trust,
  dated September&nbsp;22, 2004</B>, Common
  Stock, par value $.01 per share</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">70,333</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">6.89</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">484,594</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
  
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="52%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Proposed</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Amount</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Maximum</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Proposed Maximum</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center">Title of Each Class of Securities</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">To Be</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Offering Price</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">Aggregate Offering</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">Amount of</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000">To Be Registered</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Registered<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Per Share</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Price</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="5" style="border-bottom: 1px solid #000000">Registration Fee</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Nonqualified Stock Option
  Agreement with Danford F. Smith,
  dated September&nbsp;22, 2004, as
  amended by the Amendment to
  Nonqualified Stock Option
  Agreement, dated December&nbsp;1,
  2005</B>, Common Stock, par value
  $.01 per share</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">798,722</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">2.38</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">$</TD>
      <TD align="right">1,900,958</TD>
      <TD nowrap><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD><DIV style="margin-left:60px; text-indent:-15px"><B>TOTAL:</B></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">4,208,202</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">22,681,172</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left">$</TD>
      <TD align="right">696.31</TD>
      <TD>&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <DIV align="left">
  <DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">(1)</TD>
      <TD>&nbsp;</TD>
      <TD>Pursuant to Rule&nbsp;416 under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;),
  this registration statement shall also cover any additional shares of common stock which
  become issuable under the above-named plans by reason of any stock dividend, stock split,
  recapitalization or any other similar transaction effected without the receipt of
  consideration which results in an increase in the number of our outstanding shares of common
  stock.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(2)</TD>
      <TD>&nbsp;</TD>
      <TD>Such shares are issuable upon exercise of outstanding options with fixed exercise prices.
  Estimated solely for purposes of calculating the filing fee pursuant to Rule&nbsp;457(h), the
  aggregate offering price and the fee have been computed upon the basis of the price at which
  the options may be exercised.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(3)</TD>
      <TD>&nbsp;</TD>
      <TD>An assumed price of $11.88 per share, which on August&nbsp;20, 2007 was the average of the high
  and low prices reported on the NASDAQ Global Market for the Registrant&#146;s common stock, is set
  forth solely for purposes of calculating the filing fee pursuant to Rule 457(c) and (h)&nbsp;and
  has been used only for those shares without a fixed exercise price.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(4)</TD>
      <TD>&nbsp;</TD>
      <TD>To the extent outstanding awards under the 2000 Stock Option and 2005 Stock Appreciation Rights Plans expire or
  are cancelled or terminated without having been exercised in full, the shares of common stock subject to such awards will be
  available for future issuance under the 2007 Stock Option and Incentive Plan.</TD>
  </TR>
  </TABLE>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">CALCULATION OF REGISTRATION FEE</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001">PART I</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#002">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;1.&nbsp;&nbsp;<U>Plan Information</U>.*</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;2.&nbsp;&nbsp;<U>Registrant Information and Employee Plan Annual Information</U>.*</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#005">PART II</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#006">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;3.&nbsp;&nbsp;<U>Incorporation of Documents by Reference</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;4.&nbsp;&nbsp;Description of Securities.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;5.&nbsp;&nbsp;<U>Interests of Named Experts and Counsel</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;6.&nbsp;&nbsp;<U>Indemnification of Directors and Officers</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#011">Item&nbsp;7.&nbsp;&nbsp;<U>Exemption From Registration Claimed</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#012">Item&nbsp;8.&nbsp;&nbsp;<U>Exhibits</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#013">Item&nbsp;9.&nbsp;&nbsp;<U>Undertakings.</U></A></TD></TR>
  <TR><TD colspan="9"><A HREF="#014">POWER OF ATTORNEY AND SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#015">INDEX TO EXHIBITS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b66672vcexv5w1.htm">EX-5.1 Opinion of Goodwin Procter LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b66672vcexv23w2.htm">EX-23.2 Consent of KPMG LLP</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  
  <!-- link1 "PART I" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
  </DIV>
  
  <!-- link1 "INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;1.&nbsp;&nbsp;<U>Plan Information</U>.*" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;1.&nbsp;&nbsp;<U>Plan Information</U>.*
  </DIV>
  
  <!-- link2 "Item&nbsp;2.&nbsp;&nbsp;<U>Registrant Information and Employee Plan Annual Information</U>.*" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">Item&nbsp;2.&nbsp;&nbsp;<U>Registrant Information and Employee Plan Annual Information</U>.*
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*The documents containing the information specified in this Part&nbsp;I will be sent or given to
  employees, directors or others as specified by Rule&nbsp;428(b)(1). In accordance with the rules and
  regulations of the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) and the
  Introductory Note to Part&nbsp;I of Form S-8, such documents are not being filed with the Commission
  either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
  to Rule&nbsp;424.
  </DIV>
  <!-- link1 "PART II" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  <!-- link1 "INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;3.&nbsp;&nbsp;<U>Incorporation of Documents by Reference</U>." -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;3.&nbsp;&nbsp;<U>Incorporation of Documents by Reference</U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Commission are incorporated by reference in this
  Registration Statement:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Prospectus dated August&nbsp;2, 2007, as filed on August&nbsp;3, 2007 pursuant to Rule
  424(b) of the Securities Act of 1933, as amended (the &#147;<U>Securities Act</U>&#148;), contained in
  the Registrant&#146;s Registration Statement on Form S-1 (File No.&nbsp;333-141952), as amended (the
  &#147;<U>Registration Statement</U>&#148;);</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The section entitled &#147;Description of Registrant&#146;s Securities to be Registered&#148; contained in
  the Registrant&#146;s Registration Statement on Form 8-A, filed pursuant to Section 12(b) of the
  Securities Exchange Act of 1934, as amended (the &#147;<U>Exchange Act</U>&#148;), on July&nbsp;27, 2007,
  including any amendment or report filed for the purpose of updating such description, which
  incorporate by reference the information contained in the Registration Statement; and</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end
  of the fiscal year covered by the Registrant&#146;s document referred to in (a)&nbsp;above.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed with the Commission by the Registrant pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Exchange Act, on or after the date of this Registration Statement
  and prior to the filing of a post-effective amendment to this Registration Statement which
  indicates that all securities offered herein 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 a part thereof from the date of filing of such documents.
  </DIV>
  <!-- link2 "Item&nbsp;4.&nbsp;&nbsp;Description of Securities." -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;4.&nbsp;&nbsp;<U>Description of Securities</U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link2 "Item&nbsp;5.&nbsp;&nbsp;<U>Interests of Named Experts and Counsel</U>." -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;5.&nbsp;&nbsp;<U>Interests of Named Experts and Counsel</U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Partners of Goodwin Procter <FONT style="font-variant: SMALL-CAPS">llp</FONT>, currently beneficially own an aggregate of 9,712
  shares of the Registrant&#146;s common stock.
  </DIV>
  <!-- link2 "Item&nbsp;6.&nbsp;&nbsp;<U>Indemnification of Directors and Officers</U>." -->
  <DIV align="left"><A NAME="010"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;6.&nbsp;&nbsp;<U>Indemnification of Directors and Officers</U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Delaware General Corporation Law and the Registrant&#146;s charter and bylaws provide for
  indemnification of the Registrant&#146;s directors and officers for liabilities and expenses that they
  may incur in such capacities. In general, the Registrant will indemnify its directors and officers
  with respect to actions taken by them in good faith in a manner reasonably believed to be in, or
  not opposed to, the Registrant&#146;s best interests and, with respect to any criminal action or
  proceeding, actions that the indemnitee had no reasonable cause to believe were unlawful. Reference
  is made to the Registrant&#146;s Seventh Amended and Restated Certificate of Incorporation and Amended
  and Restated By-laws filed as Exhibits 3.3 and 3.2 to the Registration Statement on Form S-1 (File
  No.&nbsp;333-141952), respectively.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has entered into agreements with certain of its directors that also provide for
  such indemnification and expenses and liability reimbursement. These agreements require the
  Registrant to indemnify such persons against liabilities that may arise by reason of their status
  or service as directors and to advance their expenses incurred as a result of any proceeding
  against them as to which they could be indemnified. In addition, the Registrant has an existing
  directors and officers liability insurance policy to insure such persons against certain
  liabilities.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant is party to an underwriting agreement which provides that the underwriters are
  obligated, under certain circumstances, to indemnify the Registrant&#146;s directors, officers and
  controlling persons against certain liabilities, including liabilities under the Securities Act.
  Reference is made to the form of Underwriting Agreement filed as Exhibit&nbsp;1.1 to the Registrant&#146;s
  Registration Statement on Form S-1 (File No.&nbsp;333-141952).
  </DIV>
  <!-- link2 "Item&nbsp;7.&nbsp;&nbsp;<U>Exemption From Registration Claimed</U>." -->
  <DIV align="left"><A NAME="011"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;7.&nbsp;&nbsp;<U>Exemption From Registration Claimed</U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;8.&nbsp;&nbsp;<U>Exhibits</U>." -->
  <DIV align="left"><A NAME="012"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;8.&nbsp;&nbsp;<U>Exhibits</U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See the Exhibit&nbsp;Index on the page immediately preceding the exhibits for a list of exhibits
  filed as part of this Registration Statement on Form S-8, which Exhibit&nbsp;Index is incorporated
  herein by reference.
  </DIV>
  <!-- link2 "Item&nbsp;9.&nbsp;&nbsp;<U>Undertakings.</U>" -->
  <DIV align="left"><A NAME="013"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;9.&nbsp;&nbsp;<U>Undertakings.</U>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned Registrant hereby undertakes:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">(1)&nbsp;To file, during any period in which offers or sales are being made, a
  post-effective amendment to this Registration Statement:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the
  Securities Act of 1933;
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">(ii)&nbsp;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 20&nbsp;percent change in the maximum aggregate
  offering price set forth in the &#147;Calculation of Registration Fee&#148; table in
  the effective Registration Statement;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">(iii)&nbsp;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;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%"><I>provided</I>, <I>however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
  Registration Statement is on Form S-3, Form S-8 or Form F-3, and 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&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
  that are incorporated by reference in the Registration Statement.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">(2)&nbsp;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 <I>bona fide </I>offering
  thereof.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">(3)&nbsp;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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned Registrant hereby undertakes, that, for purposes of determining any
  liability under the Securities Act of 1933, each filing of the Registrant&#146;s annual report
  pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and,
  where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to
  Section 15(d) of the Exchange Act of 1934) that is incorporated by reference in the
  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 <I>bona fide </I>offering thereof.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;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 Securities and Exchange 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.
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">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 Westborough, Commonwealth of
  Massachusetts, on August 22, 2007.
  </DIV>
  
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left"><FONT style="font-variant: SMALL-CAPS">Virtusa corporation</FONT><BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Kris A. Canekeratne
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Kris A. Canekeratne&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Chairman and Chief Executive Officer&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  <!-- link1 "POWER OF ATTORNEY AND SIGNATURES" -->
  <DIV align="left"><A NAME="014"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY AND SIGNATURES</B>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">We, the undersigned officers and directors of Virtusa Corporation (the &#147;<U>Company</U>&#148;), hereby
  severally constitute and appoint Kris A. Canekeratne, Danford F. Smith and Thomas R. Holler, and
  each of them singly, our true and lawful attorneys, with full power to them, and to each of them
  singly, to sign for us and in our names in the capacities indicated below, any and all amendments
  to this Registration Statement, and all other documents in connection therewith to be filed with
  the Securities and Exchange Commission, and generally to do all things in our names and on our
  behalf in such capacities to enable the Company to comply with the provisions of the Securities Act
  of 1933, as amended, and all requirements of the Securities and Exchange Commission.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been
  signed by the following persons in the capacities on August 22, 2007:
  </DIV>
  
  <DIV align="left">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="35%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Kris A. Canekeratne<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Kris A. Canekeratne
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Chief Executive Officer and Chairman of<br>
  the Board of Directors<br>
  (Principal Executive Officer)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Danford F. Smith<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Danford F. Smith
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">President, Chief Operating Officer and<br>
  Director</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Thomas R. Holler<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Thomas R. Holler
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Executive Vice President of Finance and<br>
  Chief Financial Officer (Principal Financial<br>
  and Accounting Officer)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Robert E. Davoli<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Robert E. Davoli
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Andrew P. Goldfarb<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Andrew P. Goldfarb
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="left">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="35%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Izhar Armony<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Izhar Armony
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Ronald T. Maheu<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Ronald T. Maheu
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Martin Trust<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Martin Trust
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Rowland T. Moriarty<br>
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Rowland T. Moriarty
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- link1 "INDEX TO EXHIBITS" -->
  <DIV align="left"><A NAME="015"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX TO EXHIBITS</B>
  </DIV>
  
  <DIV align="LEFT">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="10%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="left"><u>Exhibit No.</u></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><u>Description of Exhibit</u></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">3.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Seventh Amended and Restated Certificate of Incorporation of the
  Registrant (filed as Exhibit&nbsp;3.3 to the Registrant&#146;s Registration
  Statement on Form&nbsp;S-1 (File No.&nbsp;333-141952) and incorporated herein by
  reference)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">3.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated By-laws of the Registrant (filed
  as Exhibit&nbsp;3.2 to the Registrant&#146;s Registration
  Statement on Form&nbsp;S-1 (No.&nbsp;333-141952) and incorporated
  herein by reference)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Specimen Stock Certificate (filed as Exhibit&nbsp;4.1 to the
  Registrant&#146;s Registration Statement on Form&nbsp;S-1 (No.
  333-141952) and incorporated herein by reference)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Goodwin Procter LLP</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Goodwin Procter LLP (included in Exhibit&nbsp;5.1)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of KPMG LLP</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included as part of the signature
  page of this Registration Statement)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  
  </BODY>
  </HTML>
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metadata_filer: {"company-data": {"conformed-name": "VIRTUSA CORP", "cik": "0001207074", "assigned-sic": "7371", "irs-number": "000000000"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-145636", "film-number": "071073600"}, "business-address": {"street1": "2000 WEST PARK DRIVE", "city": "WESTBOROUGH", "state": "MA", "zip": "01581", "phone": "508-389-7202"}}
text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on August 22, 2007
  Registration No. 333-_________
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  VIRTUSA CORPORATION
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  (State or Other Jurisdiction of Incorporation or Organization)
  04-3512883
  (I.R.S. Employer Identification No.)
  Virtusa Corporation
  2000 West Park Drive
  Westborough, MA 01581
  (Address of Principal Executive Offices) (Zip Code)
  2000 Stock Option Plan
  2005 Stock Appreciation Rights Plan
  2007 Stock Option and Incentive Plan
  Nonqualified Stock Option Agreement with Martin Trust,
  dated September 22, 2004
  Nonqualified Stock Option Agreement with Danford F. Smith, dated
  September 22, 2004, as amended by the
  Amendment to Nonqualified Stock Option
  Agreement, dated December 1, 2005
  (Full Title of the Plan)
  Kris Canekeratne
  Chief Executive Officer
  Virtusa Corporation
  2000 West Park Drive
  Westborough, MA 01581
  (Name and Address of Agent for Service)
  (508) 389-7300
  Telephone Number, Including Area Code, of Agent For Service.
  Copies to:
  John J. Egan III, Esq.
  Edward A. King, Esq.
  Goodwin Procter LLP
  Exchange Place
  Boston, Massachusetts 02109
  (617) 570-1000
  Paul D. Tutun, Esq.
  Vice President and General Counsel
  Virtusa Corporation
  2000 West Park Drive
  Westborough, MA 01581
  (508) 389-7300
  Table of Contents
  CALCULATION OF REGISTRATION FEE
  Proposed
  Amount
  Maximum
  Proposed Maximum
  Title of Each Class of Securities
  To Be
  Offering Price
  Aggregate Offering
  Amount of
  To Be Registered
  Registered
  (1)
  Per Share
  Price
  Registration Fee
  2000 Stock Option Plan
  Common Stock, par value $.01 per share
  41,040
  $
  0.31
  $
  12,722
  (2)
  754,926
  $
  1.57
  $
  1,185,234
  (2)
  10,796
  $
  2.38
  $
  25,694
  (2)
  198,082
  $
  2.88
  $
  570,476
  (2)
  149,126
  $
  2.97
  $
  442,904
  (2)
  345,545
  $
  4.19
  $
  1,447,834
  (2)
  14,373
  $
  4.54
  $
  65,253
  (2)
  19,166
  $
  5.32
  $
  101,963
  (2)
  348,837
  $
  5.48
  $
  1,911,627
  (2)
  84,363
  $
  6.26
  $
  528,112
  (2)
  110,678
  $
  6.89
  $
  762,571
  (2)
  27,565
  $
  7.20
  $
  198,468
  (2)
  181,696
  $
  7.39
  $
  1,342,733
  (2)
  23,960
  $
  10.08
  $
  241,517
  (2)
  2005 Stock Appreciation Rights Plan
  Common Stock, par value $.01 per share
  61,888
  $
  1.57
  $
  97,164
  (2)
  5,810
  $
  2.38
  $
  13,828
  (2)
  2,396
  $
  2.88
  $
  6,900
  (2)
  4,256
  $
  2.97
  $
  12,640
  (2)
  38,279
  $
  4.19
  $
  160,389
  (2)
  4,949
  $
  4.54
  $
  22,468
  (2)
  9,307
  $
  5.32
  $
  49,513
  (2)
  7,001
  $
  5.48
  $
  38,365
  (2)
  27,867
  $
  6.26
  $
  174,447
  (2)
  6,885
  $
  6.89
  $
  47,438
  (2)
  10,018
  $
  7.20
  $
  72,130
  (2)
  3,562
  $
  7.39
  $
  26,323
  (2)
  2,556
  $
  10.08
  $
  25,764
  (2)
  2007 Stock Option and Incentive Plan
  (4)
  Common Stock, par value $.01 per share
  321,608
  $
  14.00
  $
  4,502,512
  (2)
  522,612
  $
  11.88
  $
  6,208,631
  (3)
  Nonqualified Stock Option
  Agreement with Martin Trust,
  dated September 22, 2004
  , Common
  Stock, par value $.01 per share
  70,333
  $
  6.89
  $
  484,594
  (2)
  Table of Contents
  Proposed
  Amount
  Maximum
  Proposed Maximum
  Title of Each Class of Securities
  To Be
  Offering Price
  Aggregate Offering
  Amount of
  To Be Registered
  Registered
  (1)
  Per Share
  Price
  Registration Fee
  Nonqualified Stock Option
  Agreement with Danford F. Smith,
  dated September 22, 2004, as
  amended by the Amendment to
  Nonqualified Stock Option
  Agreement, dated December 1,
  2005
  , Common Stock, par value
  $.01 per share
  798,722
  $
  2.38
  $
  1,900,958
  (2)
  TOTAL:
  4,208,202
  $
  22,681,172
  $
  696.31
  (1)
  Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"),
  this registration statement shall also cover any additional shares of common stock which
  become issuable under the above-named plans by reason of any stock dividend, stock split,
  recapitalization or any other similar transaction effected without the receipt of
  consideration which results in an increase in the number of our outstanding shares of common
  stock.
  (2)
  Such shares are issuable upon exercise of outstanding options with fixed exercise prices.
  Estimated solely for purposes of calculating the filing fee pursuant to Rule 457(h), the
  aggregate offering price and the fee have been computed upon the basis of the price at which
  the options may be exercised.
  (3)
  An assumed price of $11.88 per share, which on August 20, 2007 was the average of the high
  and low prices reported on the NASDAQ Global Market for the Registrant's common stock, is set
  forth solely for purposes of calculating the filing fee pursuant to Rule 457(c) and (h) and
  has been used only for those shares without a fixed exercise price.
  (4)
  To the extent outstanding awards under the 2000 Stock Option and 2005 Stock Appreciation Rights Plans expire or
  are cancelled or terminated without having been exercised in full, the shares of common stock subject to such awards will be
  available for future issuance under the 2007 Stock Option and Incentive Plan.
  TABLE OF CONTENTS
  CALCULATION OF REGISTRATION FEE
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information
  .*
  Item 2.
  Registrant Information and Employee Plan Annual Information
  .*
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference
  .
  Item 4.  Description of Securities.
  Item 5.
  Interests of Named Experts and Counsel
  .
  Item 6.
  Indemnification of Directors and Officers
  .
  Item 7.
  Exemption From Registration Claimed
  .
  Item 8.
  Exhibits
  .
  Item 9.
  Undertakings.
  POWER OF ATTORNEY AND SIGNATURES
  INDEX TO EXHIBITS
  EX-5.1 Opinion of Goodwin Procter LLP
  EX-23.2 Consent of KPMG LLP
  Table of Contents
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information
  .*
  Item 2.
  Registrant Information and Employee Plan Annual Information
  .*
  *The documents containing the information specified in this Part I will be sent or given to
  employees, directors or others as specified by Rule 428(b)(1). In accordance with the rules and
  regulations of the Securities and Exchange Commission (the "
  Commission
  ") and the
  Introductory Note to Part I of Form S-8, such documents are not being filed with the Commission
  either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
  to Rule 424.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference
  .
  The following documents filed with the Commission are incorporated by reference in this
  Registration Statement:
  (a)
  The Registrant's Prospectus dated August 2, 2007, as filed on August 3, 2007 pursuant to Rule
  424(b) of the Securities Act of 1933, as amended (the "
  Securities Act
  "), contained in
  the Registrant's Registration Statement on Form S-1 (File No. 333-141952), as amended (the
  "
  Registration Statement
  ");
  (b)
  The section entitled "Description of Registrant's Securities to be Registered" contained in
  the Registrant's Registration Statement on Form 8-A, filed pursuant to Section 12(b) of the
  Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "), on July 27, 2007,
  including any amendment or report filed for the purpose of updating such description, which
  incorporate by reference the information contained in the Registration Statement; and
  (c)
  All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end
  of the fiscal year covered by the Registrant's document referred to in (a) above.
  All documents subsequently filed with the Commission by the Registrant pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Exchange Act, on or after the date of this Registration Statement
  and prior to the filing of a post-effective amendment to this Registration Statement which
  indicates that all securities offered herein 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 a part thereof from the date of filing of such documents.
  Item 4.
  Description of Securities
  .
  Not applicable.
  Table of Contents
  Item 5.
  Interests of Named Experts and Counsel
  .
  Partners of Goodwin Procter
  llp
  , currently beneficially own an aggregate of 9,712
  shares of the Registrant's common stock.
  Item 6.
  Indemnification of Directors and Officers
  .
  The Delaware General Corporation Law and the Registrant's charter and bylaws provide for
  indemnification of the Registrant's directors and officers for liabilities and expenses that they
  may incur in such capacities. In general, the Registrant will indemnify its directors and officers
  with respect to actions taken by them in good faith in a manner reasonably believed to be in, or
  not opposed to, the Registrant's best interests and, with respect to any criminal action or
  proceeding, actions that the indemnitee had no reasonable cause to believe were unlawful. Reference
  is made to the Registrant's Seventh Amended and Restated Certificate of Incorporation and Amended
  and Restated By-laws filed as Exhibits 3.3 and 3.2 to the Registration Statement on Form S-1 (File
  No. 333-141952), respectively.
  The Registrant has entered into agreements with certain of its directors that also provide for
  such indemnification and expenses and liability reimbursement. These agreements require the
  Registrant to indemnify such persons against liabilities that may arise by reason of their status
  or service as directors and to advance their expenses incurred as a result of any proceeding
  against them as to which they could be indemnified. In addition, the Registrant has an existing
  directors and officers liability insurance policy to insure such persons against certain
  liabilities.
  The Registrant is party to an underwriting agreement which provides that the underwriters are
  obligated, under certain circumstances, to indemnify the Registrant's directors, officers and
  controlling persons against certain liabilities, including liabilities under the Securities Act.
  Reference is made to the form of Underwriting Agreement filed as Exhibit 1.1 to the Registrant's
  Registration Statement on Form S-1 (File No. 333-141952).
  Item 7.
  Exemption From Registration Claimed
  .
  Not applicable.
  Item 8.
  Exhibits
  .
  See the Exhibit Index on the page immediately preceding the exhibits for a list of exhibits
  filed as part of this Registration Statement on Form S-8, which Exhibit Index is incorporated
  herein by reference.
  Item 9.
  Undertakings.
  (a) The undersigned Registrant hereby undertakes:
  (1) To file, during any period in which offers or sales are being made, a
  post-effective amendment to this Registration Statement:
  (i) To include any prospectus required by Section 10(a)(3) of the
  Securities Act of 1933;
  Table of Contents
  (ii) 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 20 percent change in the maximum aggregate
  offering price set forth in the "Calculation of Registration Fee" table in
  the effective Registration Statement;
  (iii) 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;
  provided
  ,
  however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
  Registration Statement is on Form S-3, Form S-8 or Form F-3, and 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 15(d) of the Securities Exchange Act of 1934
  that are incorporated by reference in the Registration Statement.
  (2) 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
  bona fide
  offering
  thereof.
  (3) 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.
  (b) The undersigned Registrant hereby undertakes, that, for purposes of determining any
  liability under the Securities Act of 1933, each filing of the Registrant's annual report
  pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and,
  where applicable, each filing of an employee benefit plan's annual report pursuant to
  Section 15(d) of the Exchange Act of 1934) that is incorporated by reference in the
  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
  bona fide
  offering thereof.
  (c) 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 Securities and Exchange 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.
  Table of Contents
  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 Westborough, Commonwealth of
  Massachusetts, on August 22, 2007.
  Virtusa corporation
  By:
  /s/ Kris A. Canekeratne
  Kris A. Canekeratne
  Chairman and Chief Executive Officer
  POWER OF ATTORNEY AND SIGNATURES
  We, the undersigned officers and directors of Virtusa Corporation (the "
  Company
  "), hereby
  severally constitute and appoint Kris A. Canekeratne, Danford F. Smith and Thomas R. Holler, and
  each of them singly, our true and lawful attorneys, with full power to them, and to each of them
  singly, to sign for us and in our names in the capacities indicated below, any and all amendments
  to this Registration Statement, and all other documents in connection therewith to be filed with
  the Securities and Exchange Commission, and generally to do all things in our names and on our
  behalf in such capacities to enable the Company to comply with the provisions of the Securities Act
  of 1933, as amended, and all requirements of the Securities and Exchange Commission.
  Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been
  signed by the following persons in the capacities on August 22, 2007:
  /s/ Kris A. Canekeratne
  Kris A. Canekeratne
  Chief Executive Officer and Chairman of
  the Board of Directors
  (Principal Executive Officer)
  /s/ Danford F. Smith
  Danford F. Smith
  President, Chief Operating Officer and
  Director
  /s/ Thomas R. Holler
  Thomas R. Holler
  Executive Vice President of Finance and
  Chief Financial Officer (Principal Financial
  and Accounting Officer)
  /s/ Robert E. Davoli
  Robert E. Davoli
  Director
  /s/ Andrew P. Goldfarb
  Andrew P. Goldfarb
  Director
  Table of Contents
  /s/ Izhar Armony
  Izhar Armony
  Director
  /s/ Ronald T. Maheu
  Ronald T. Maheu
  Director
  /s/ Martin Trust
  Martin Trust
  Director
  /s/ Rowland T. Moriarty
  Rowland T. Moriarty
  Director
  Table of Contents
  INDEX TO EXHIBITS
  Exhibit No.
  Description of Exhibit
  3.1
  Seventh Amended and Restated Certificate of Incorporation of the
  Registrant (filed as Exhibit 3.3 to the Registrant's Registration
  Statement on Form S-1 (File No. 333-141952) and incorporated herein by
  reference)
  3.2
  Amended and Restated By-laws of the Registrant (filed
  as Exhibit 3.2 to the Registrant's Registration
  Statement on Form S-1 (No. 333-141952) and incorporated
  herein by reference)
  4.1
  Specimen Stock Certificate (filed as Exhibit 4.1 to the
  Registrant's Registration Statement on Form S-1 (No.
  333-141952) and incorporated herein by reference)
  5.1
  Opinion of Goodwin Procter LLP
  23.1
  Consent of Goodwin Procter LLP (included in Exhibit 5.1)
  23.2
  Consent of KPMG LLP
  24.1
  Power of Attorney (included as part of the signature
  page of this Registration Statement)