Depends if the ripping software started dumping the track from index 0 or index 1.
If it started ripping at index 0 the pregap is included in the .ogg file, so you'd want this:
INDEX 00 00:00:00
INDEX 01 00:00:08 ; 75 frames in one second so 37:55:03 - 37:54:70 = 00:00:08 (length of pregap/index 0 -> index 1)
If it started ripping at index 1 you need to use PREGAP instead (which means "insert silence"):
PREGAP 00:00:08
INDEX 01 00:00:00
Some rippers append the pregap to the end of the previous track, which would require something like this:
FILE "myfile02.ogg" MP3
TRACK 02 AUDIO
PREGAP 00:02:00
INDEX 01 00:00:00
TRACK 03 AUDIO
INDEX 00 04:14:55 ; 37:54:70 - 33:40:15 (length of track 2 audio)
FILE "myfile03.ogg" MP3
INDEX 01 00:00:00
(Note that all compressed audio should use "MP3" filetype regardless of their actual format."