O'NEILL/LOST 401(K) PLAN

[ EIN: 33-0590836 | Plan No. 001 ]

According to Department of Labor Form 5500 data, LA JOLLA SPORT USA, INC. sponsors O'NEILL/LOST 401(K) PLAN, categorized as a 401(k) plan. The filing shows 277 participants and total assets of $1,951,750 for the plan year 2009.

These filings allow insight into employer-sponsored plan structure, participation levels, and financial data.

---

Plan Sponsor: LA JOLLA SPORT USA, INC.

Location: 14350 MYFORD ROAD, IRVINE, CA 92606

EIN: 330590836

Plan Number: 001

Plan Year: 2009

Plan Size: Large Plan

Plan Entity Type: Defined Contribution

Plan Type: 401(k)

Participants: 277

Total Assets: $1,951,750

---