Cohens, 100 Quentin Roosevelt Blvd, Garden City, NY 11530, US

Emerging Vision is among the leading providers of eye care products and services and currently operates one of the largest franchised optical chains in the United States. Principally under the Sterling Optical and Site for Sore Eyes brands, the company has 160 franchised and company-owned stores located across 18 states, the District of Columbia, Canada and the U.S. Virgin Islands. Site for Sore Eyes is the preeminent retail optical brand in Northern California with more than 30 stores in the San Francisco Bay Area and surrounding counties. Most of Emerging Vision's stores offer prescription and non-prescription eyeglasses, eyeglass frames, ophthalmic lenses, contact lenses, sunglasses and a range of ancillary items. The company was recently ranked 11th in Vision Monday s Top 50 Optical Retailers for 2004. The company also operates VisionCare of California, a specialized health care maintenance organization that employs licensed optometrists to provide services for stores located in California.

Geisler & Gabriele LLP

Metropolitan Jewish Hospice

Ted Boutis - Ameriprise Financial Services, Inc.

The Law Offices of Timothy J Horgan