SECURITIES AND EXCHANGE COMMISSION Washington D.C. 20549 ---------------- FORM 8-A FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES PURSUANT TO SECTION 12(B) OR (G) OF THE SECURITIES EXCHANGE ACT OF 1934 TORQUE ENGINEERING CORPORATION ------------------------------ (Exact Name of Registrant as Specified in its Charter) DELAWARE 83-0317306 -------- ---------- (State of incorporation or (I.R.S. Employer Identification No.) organization) 2932 THORNE DRIVE ELKHART, INDIANA 46514 (Address of Principal Executive Offices) Copies to: Clayton E. Parker, Esq. Ronald S. Haligman, Esq. Kirkpatrick & Lockhart LLP 201 S. Biscayne Boulevard, Suite 2000 Miami, Florida 33131 (305) 539-3300 If this form relates to the If this form relates to the registration of a class of securities registration of a class of securities pursuant to Section 12(b) of the pursuant to Section 12(g) of the Exchange Act and is effective pursuant Exchange Act and is effective pursuant to General Instruction A.(c), please to General Instruction A.(d), please check the following box. [ ] check the following box. [ X ] 9 Securities Act registration statement file number to which this form relates: 333-75260 Securities to be registered pursuant to Section 12(b) of the Act: TITLE OF EACH CLASS NAME OF EACH EXCHANGE ON WHICH TO BE SO REGISTERED EACH CLASS IS TO BE REGISTERED ------------------- ----------------------------------- None None Securities to be registered pursuant to Section 12(g) of the Act: Common Stock, par value $0.00001 ITEM 1. DESCRIPTION OF REGISTRANT'S SECURITIES TO BE REGISTERED. -------------------------------------------------------- This information is incorporated by reference to the Registrant's Registration Statement on Form SB-2 (File No. 333-75260), filed with the Securities and Exchange Commission on December 17, 2001, as amended (the "REGISTRATION STATEMENT"), in the section entitled "Description of Capital Stock." ITEM 2. EXHIBITS. -------- THE FOLLOWING EXHIBITS ARE FILED AS PART OF THIS REGISTRATION STATEMENT: ------------------------------------------------------------------------ EXHIBIT NO. DESCRIPTION LOCATION -------- -------------------------------------- ---------------------------- 2.1 Form of Agreement and Plan of Incorporated by reference Merger by and among Quintessence to Exhibit A to the Oil Company and Torque Registrant's Definitive Proxy Statement filed on September 24, 1999 2.2 Plan and Agreement of Incorporated by reference Reorganization dated May 21, to Exhibit 2.2 to the 1999 between IPSL, Inc. and Registrant's Annual Report Quintessence Oil Company on Form 10-KSB filed on May 25, 2000 2.3 Bill of Sale between IPSL, Inc. Incorporated by reference and Torque to Exhibit 2.3 to the Registrant's Annual Report on Form 10-KSB filed on May 25, 2000 3.1 Articles of Incorporation of Incorporated by reference Quintessence Oil Company to Exhibit 3.1 to the Registrant's Form 10 filed on December 3, 1996 3.2 Certificate of Incorporation of Incorporated by reference Torque to Exhibit B to the Registrant's Definitive Proxy Statement filed on September 24, 1999 3.3 Bylaws of Quintessence Oil Incorporated by reference Company to Exhibit 3.2 of the Registrant's Registration Statement on Form 10 filed on December 3, 1996 3.4 Bylaws of Torque Incorporated by reference to Exhibit C of the Registrant's Definitive Proxy Statement filed on September 2,4 1999 5.1 Opinion Re: Legality Incorporated by reference to Exhibit 5.1 of the Registrant's Registration Statement on Form SB-2 filed on December 17, 2001 10.1 Lease Rental Agreement dated Incorporated by reference October 6, 1999 between to Exhibit 10.1 of the Quintessence Oil Company and CNC Registrant's Amended Annual Associates (Lease No. 99870001) Report on Form 10-KSB/A filed on August 10, 2000 10.2 Lease Rental Agreement dated Incorporated by reference October 6, 1999 between to Exhibit 10.2 of the Quintessence Oil Company and CNC Registrant's Amended Annual Associates (Lease No. 9987002) Report on Form 10-KSB/A filed on August 10, 2000 10.3 Lease Rental Agreement dated Incorporated by reference October 6, 1999 between to Exhibit 10.3 of the Quintessence Oil Company and CNC Registrant's Amended Annual Associates (Lease NO. 99870003) Report on Form 10-KSB/A filed on August 10, 2000 10.4 Lease Rental Agreement dated Incorporated by reference October 6, 1999 between to Exhibit 10.4 of the Quintessence Oil Company and CNC Registrant's Amended Annual Associates (Lease No. 99870003) Report on Form 10-KSB/A filed on August 10, 2000 EXHIBIT NO. DESCRIPTION LOCATION -------- -------------------------------------- ---------------------------- 10.5 Real Estate Lease dated April Incorporated by reference 29, 1999 by and between Richard to Exhibit 10.5 of the W. Strefling Industries, Inc. Registrant's Annual Report and Quintessence Oil Company on Form 10-KSB filed on May 25, 2000 10.6 Torque 1999 Stock Option Plan Incorporated by reference to Exhibit E to the Registrant's Definitive Proxy Statement filed on September 24, 1999 10.7 Corporate Note dated September Incorporated by reference 28, 2000 to Richard D. Wedel to Exhibit 10.7 of the Registrant's Annual Report on Form 10-KSB filed on March 29, 2001 10.8 Corporate Note dated October 4, Incorporated by reference 2000 to Richard D. Wedel to Exhibit 10.8 of the Registrant's Annual Report on Form 10-KSB filed on March 29, 2001 10.9 Corporate Note dated October 12, Incorporated by reference 2000 to Michael Attias to Exhibit 10.9 of the Registrant's Annual Report on Form 10-KSB filed on March 29, 2001 10.10 Corporate Note dated December Incorporated by reference 31, 1000 to Richard D. Wedel to Exhibit 10.11 of the Registrant's Annual Report on Form 10-KSB filed on March 29, 2001 10.12 Account Purchase Agreement dated Incorporated by reference May 2, 2001 between Torque and to Exhibit 10.1 to the Crown Financial, L.L.C. Registrant's Quarterly Report on Form 10-QSB filed on August 17, 2001 10.13 Securities Purchase Agreement Incorporated by reference dated as of October 28, 2001 to Exhibit 10.13 of the between Torque and Cornell Registrant's Registration Capital Partners, LP Statement on Form SB-2 filed on December 17, 2001 10.14 Investor Registration Rights Incorporated by reference Agreement dated as of October to Exhibit 10.14 of the 28, 2001 between Torque and Registrant's Registration Cornell Capital Partners, LP Statement on Form SB-2 filed on December 17, 2001 10.15 Escrow Agreement dated as of Incorporated by reference to October 28, 20001 among Torque, Exhibit 10.15 of the Yorkville Advisors Management, Registrant's Registration LCC and First Union National Statement on Form SB-2 Bank filed on December 17, 2001 10.16 Transfer Agent Instructions Incorporated by reference dated as of October 28, 2001 to Exhibit 10.16 of the among Torque, Cornell Capital Registrant's Registration Partners, LP and Computer Share Statement on Form SB-2 Trust Company, Inc. filed on December 17, 2001 10.17 Equity Line of Credit Agreement Incorporated by reference to dated November 14, 2001 between Exhibit 10.17 of the Torque and Cornell Capital Registrant's Registration Partners, LP Statement on Form SB-2 filed on December 17, 2001 10.18 Registration Rights Agreement Incorporated by reference dated November 14, 2001 between to Exhibit 10.18 of the Torque and Cornell Capital Registrant's Registration Partners, LP Statement on Form SB-2 filed on December 17, 2001 10.19 Escrow Agreement dated November Incorporated by reference 14, 2001 among Torque, Cornell to Exhibit 10.19 of the Partners, LP and First Union Registrant's Registration National Bank Statement on Form SB-2 filed on December 17, 2001 10.20 Placement Agent Agreement dated Incorporated by reference November 14, 2001 between Torque to Exhibit 10.20 of the and Westport Partners, Ltd. Registrant's Registration Statement on Form SB-2 filed on December 17, 2001 EXHIBIT NO. DESCRIPTION LOCATION -------- -------------------------------------- ---------------------------- 23.1 Consent of Weinberg & Company, Incorporated by reference P.A. to Exhibit 23.1 of the Registrant's Registration Statement on Form SB-2 filed on December 17, 2001 23.2 Consent of Kirkpatrick & Incorporated by reference Lockhart LLP to Exhibit 23.2 of the Registrant's Registration Statement on Form SB-2 filed on December 17, 2001 24.1 Power of Attorney Incorporated by reference to Exhibit 24.1 of the Registrant's Registration Statement on Form SB-2 filed on December 17, 2001 27.1 Financial Data Schedule Not applicable 99.1 IPSL, Inc. Financial Statements Incorporated by reference as of May 28, 1999 to Exhibit 99.1 to the Registrant's Annual Report on Form 10-KSB filed on May 25, 2000 SIGNATURE --------- Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the Registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereto duly authorized. TORQUE ENGINEERING CORPORATION December 26, 2001 By: /s/ Richard D. Wedel ------------------------------------ Richard D. Wedel Chief Executive Officer and Chairman of the Board of Directors