EXHIBIT 5.1
LAW OFFICE OF JILLIAN SIDOTI
34721 Myrtle Court
Winchester, CA 92596
(323) 799-1342
November 13, 2008
S3 Investment Company, Inc.
Board of Directors
4115 Blackhawk Plaza Circle, Suite 100
Danville, CA 94506
RE:
S3 Investment Company, Inc.
Registration Statement on Form S-1
Gentlemen:
I have been retained by S3 Investment Company, Inc. a California corporation (the "Company"), in connection with the Registration Statement (the "Registration Statement") on Form S-1, to be filed by the Company with the U.S. Securities and Exchange Commission relating to the offering of securities of the Company. You have requested that I render my opinion as to whether or not the securities previously issued on terms set forth in the Registration Statement are validly issued, fully paid, and non-assessable.
In connection with the request, I have examined the following:
1. Certificate of Incorporation of the Company;
2. Bylaws of the Company;
3. The Registration Statement; and
4. Unanimous consent resolutions of the Company's Board of Directors.
I have examined such other corporate records and documents and have made such other examinations, as I have deemed relevant.
Based on the above examination, I am of the opinion that the securities of the Company already issued pursuant to the Registration Statement are validly authorized and are validly issued, fully paid and non-assessable under the corporate laws of the State of California.
I consent to my name being used in the Registration Statement as having rendered the foregoing opinion and as having represented the Company in connection with the Registration Statement.
Sincerely,
/s/ Jillian Ivey Sidoti
Jillian Ivey Sidoti
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