SPY OPTIC, INC. 401(K) PLAN

[ EIN: 33-0580186 | Plan No. 001 ]

Form 5500 filing classifies SPY OPTIC, INC. 401(K) PLAN as a 401(k) plan, sponsored by SPY OPTIC. The plan is a Large Plan with 73 participants and total assets of $345,766 reported for the 2010 plan year.

401(k) plans are subject to ERISA disclosure requirements and annual reporting obligations.

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Plan Sponsor: SPY OPTIC

Location: 2070 LAS PALMAS DR, CARLSBAD, CA 92011

EIN: 330580186

Plan Number: 001

Plan Year: 2010

Plan Size: Large Plan

Plan Entity Type: Defined Contribution

Plan Type: 401(k)

Participants: 73

Total Assets: $345,766

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