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<SEC-DOCUMENT>0000718937-05-000033.txt : 20060612
<SEC-HEADER>0000718937-05-000033.hdr.sgml : 20060612

<ACCEPTANCE-DATETIME>20050509195612

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0000718937-05-000033

CONFORMED SUBMISSION TYPE:	10-K/A

PUBLIC DOCUMENT COUNT:		6

CONFORMED PERIOD OF REPORT:	20041231

FILED AS OF DATE:		20050510

DATE AS OF CHANGE:		20050510


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			STAAR SURGICAL CO

		CENTRAL INDEX KEY:			0000718937

		STANDARD INDUSTRIAL CLASSIFICATION:	OPHTHALMIC GOODS [3851]

		IRS NUMBER:				953797439

		STATE OF INCORPORATION:			DE

		FISCAL YEAR END:			0101



	FILING VALUES:

		FORM TYPE:		10-K/A

		SEC ACT:		1934 Act

		SEC FILE NUMBER:	000-11634

		FILM NUMBER:		05813599



	BUSINESS ADDRESS:	

		STREET 1:		1911 WALKER AVE

		CITY:			MONROVIA

		STATE:			CA

		ZIP:			91016

		BUSINESS PHONE:		6263037902



	MAIL ADDRESS:	

		STREET 1:		1911 WALKER AVE

		CITY:			MONROVIA

		STATE:			CA

		ZIP:			91016



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	STAAR SURGICAL COMPANY

		DATE OF NAME CHANGE:	19920703



</SEC-HEADER>

<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>f10kamend2_staar.htm
<DESCRIPTION>FORM 10-K/A AMENDMENT NO. 2
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<BODY><P align=center><FONT face="Times New Roman, Times, Serif" size=3>UNITED STATES<BR>SECURITIES AND EXCHANGE COMMISSION <BR>Washington, D.C. 20549 </FONT></P>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=5>FORM 10-K/A<BR>Amendment No. 2 </FONT></H1>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>(Mark One) </FONT><BR><FONT face="Times New Roman, Times, Serif" size=3>|X|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ACT OF 1934</FONT></P>

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<P align=center><FONT face="Times New Roman, Times, Serif" size=2>For the fiscal year ended December 31, 2004 </FONT></P>

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<P align=center><FONT face="Times New Roman, Times, Serif" size=2>or </FONT></P>

<P align=left><FONT face="Times New Roman, Times, Serif" size=3>|_|&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EXCHANGE ACT OF 1934</FONT></P>

<P align=center><FONT face="Times New Roman, Times, Serif" size=2>For the transition period from &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to </FONT></P>

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<P align=center><FONT face="Times New Roman, Times, Serif" size=2>Commission file number: 0-11634 </FONT></P>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=5>STAAR SURGICAL COMPANY </FONT><BR><FONT face="Times New Roman, Times, Serif" size=1>(Exact name of registrant as specified in its charter) </FONT></H1>

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<TD align=center width="33%"><FONT face="Times New Roman, Times, Serif" size=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware</B></FONT></TD>
<TD align=center width="33%"><FONT face="Times New Roman, Times, Serif" size=2></FONT></TD>
<TD align=center width="34%"><FONT face="Times New Roman, Times, Serif" size=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;95-3797439</B></FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=1>&nbsp;&nbsp;(State or other jurisdiction </FONT></TD>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=1></FONT></TD>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=1>(I.R.S. Employer Identification No.) </FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=1>of incorporation or organization) </FONT></TD>
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<P align=center>(626) 303-7902 <BR>(Registrant&#146;s telephone number, including area code) </P>

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<P align=center><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities registered pursuant to Section 12(b) of the Act: </FONT></P>

<P align=center><FONT face="Times New Roman, Times, Serif" size=2>None </FONT></P>

<P align=center><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities registered pursuant to section 12(g) of the Act: </FONT></P>

<P align=center><FONT size=2><FONT face="Times New Roman, Times, Serif">Common Stock, $.01 par value </FONT><BR><FONT face="Times New Roman, Times, Serif">(Title of class) </FONT></FONT></P>

<P align=center><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.&nbsp;&nbsp;Yes&nbsp;&nbsp;|X|&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;|_| </FONT>
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<P align=center><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant&#146;s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form&nbsp;10-K.&nbsp;&nbsp;|X| </FONT>
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<P align=center><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Act).&nbsp;&nbsp;Yes&nbsp;&nbsp;|X|&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;|_| </FONT></P>

<P align=center><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant as of July 2, 2004, the last business day of the registrant&#146;s most recently completed second fiscal quarter, was approximately $153,394,326 based on the closing price per share of $7.51 of the registrant&#146;s Common Stock on that date. </FONT></P>

<P align=center><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The number of shares outstanding of the registrant&#146;s Common Stock as of March&nbsp;25, 2005 was 20,690,638. </FONT>
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<P align=center><FONT face="Times New Roman, Times, Serif" size=2><B>DOCUMENTS INCORPORATED BY REFERENCE</B> </FONT></P>

<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Portions of the registrant&#146;s definitive proxy statement relating to its 2005 annual meeting of stockholders, which was filed with the Securities and Exchange Commission pursuant to Regulation 14A within 120 days of the close of the registrant&#146;s last fiscal year, are incorporated by reference into Part III of this report. </FONT></P>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=2>Explanatory Note </FONT></H1>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;STAAR Surgical Company is filing this Amendment No. 2 to its Annual Report on Form 10-K to revise the information provided under Item 9A, &#147;Controls and Procedures.&#148;&nbsp;&nbsp; The only items filed herewith are Item 9A, the signature page, the consent of our independent registered public accounting firm and the certifications required by Rule 13a-14(a) of the Securities Exchange Act of 1934 and 18 U.S.C. Section 1350.&nbsp; With the exception of the foregoing, no other information in the Annual Report on Form 10-K for the year ended December 31, 2004 has been supplemented, updated or amended.</FONT></P>

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<H1 align=left><FONT face="Times New Roman, Times, Serif" size=2>ITEM&nbsp;9A. CONTROLS AND PROCEDURES </FONT></H1>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Attached as exhibits to this Annual Report on Form 10-K are certifications of STAAR&#146;s Chief Executive Officer (&#147;CEO&#148;) and Principal Accounting Officer (&#147;PAO&#148;), which are required in accordance with Rule 13a-14 of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;). This &#147;Controls and Procedures&#148; section includes information concerning the controls and controls evaluation referred to in the certifications. Page F-3 of Amendment No. 1 to this Annual Report on Form 10-K sets forth the report of BDO Seidman, LLP, our independent registered public accounting firm, regarding its audit of STAAR&#146;s internal control over financial reporting and of management&#146;s assessment of internal control over financial reporting set forth below in this section. This section should be read in conjunction with the certifications and the BDO Seidman, LLP
report for a more complete understanding of the topics presented. </FONT></P>

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<H1 align=left><FONT face="Times New Roman, Times, Serif" size=2>Evaluation of Disclosure Controls and Procedures </FONT></H1>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s management, with the participation of the CEO and PAO, conducted an evaluation of the effectiveness of the Company&#146;s disclosure controls and procedures, as defined in Exchange Act Rule 13a-15(e), as of the end of the period covered by this Form 10-K. Based on that evaluation, the CEO and the PAO concluded that, as of the end of the period covered by this Form 10-K, the Company&#146;s disclosure controls and procedures are effective in accumulating and communicating to them in a timely manner material information relating to the Company (including its consolidated subsidiaries) required to be included in its periodic reports filed with the Securities Exchange Commission.</FONT></P>

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<H1 align=left><FONT face="Times New Roman, Times, Serif" size=2>Management Report on Internal Control Over Financial Reporting </FONT></H1>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Exchange Act Rule 13a-15(f). </FONT>
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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s management, with the participation of the CEO and PAO, conducted an evaluation of the effectiveness of the Company&#146;s internal control over financial reporting as of December 31, 2004, the end of our fiscal year. Management based its assessment on criteria established in Internal Control&nbsp;&#150;Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. </FONT>
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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on this assessment, management has concluded that our internal control over financial reporting was effective as of the end of the fiscal year ended December 31, 2004. </FONT>
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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BDO Seidman LLP, the independent registered public accounting firm that audited and reported on the consolidated financial statements of the Company contained in this report, has issued an attestation report on management&#146;s assessment of our internal control over financial reporting, which appears on Page F-3 of Amendment No. 1 to this Annual Report on Form 10-K. </FONT></P>

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<H1 align=left><FONT face="Times New Roman, Times, Serif" size=2>Changes in Internal Control over Financial Reporting </FONT></H1>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There was no change in internal control over financial reporting during the fiscal quarter ended December&nbsp;31, 2004 that has materially affected, or is reasonably likely to materially affect, the Company&#146;s internal control over financial reporting. </FONT></P>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=2>SIGNATURES </FONT></H1>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this Amendment No. 2 to Annual Report on Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized. </FONT></P>

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<TD align=center width="50%"><FONT face="Times New Roman, Times, Serif" size=2><B>STAAR SURGICAL COMPANY </B><BR><BR><BR>By: /s/ David Bailey<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>David Bailey <BR>President, Chief Executive Officer <BR> and Director (principal executive officer)</FONT></TD></TR>
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<TD align=center width="50%"><FONT face="Times New Roman, Times, Serif" size=2><B></B><BR><BR><BR>Date: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;May 9, 2005 <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151; </FONT></TD></TR>
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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=2>Exhibit Index </FONT></H1>

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<TH><FONT face="Times New Roman, Times, Serif" size=1>Exhibit No.</FONT></TH>
<TH><FONT face="Times New Roman, Times, Serif" size=1>Item</FONT></TH></TR>
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<TD align=center width="15%"><FONT face="Times New Roman, Times, Serif" size=2>4.1</FONT></TD>
<TD align=left width="85%"><FONT face="Times New Roman, Times, Serif" size=2>1991 Stock Option Plan of STAAR Surgical Company(1)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;4.2</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>1995 STAAR Surgical Company Consultant Stock Plan(2)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;4.3</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>1996 STAAR Surgical Company Non-Qualified Stock Plan(3)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>4.4</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stockholders' lefts Plan, dated effective April 20, 1995(8)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;4.5</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>1998 STAAR Surgical Company Stock Plan, adopted April 17, 1998(4)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>4.6</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Form of Certificate for Common Stock, par value $0.01 per share(13)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;4.7</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>2003 Omnibus Equity Incentive Plan and form of Option Grant and Stock Option Agreement(12)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>4.8</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Amendment No. 1 to Stockholders' lefts Plan, dated April 21, 2003(14)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>4.9</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Registration lefts Agreement, dated June 4, 2004(18)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.1</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Joint Venture Agreement, dated May 23, 1988, among the Company, Canon Sales Co, Inc. and Canon, Inc., and Exhibit B, Technical Assistance and License Agreement, dated September 6, 1988, between the Company and Canon Staar Co., Inc.(6)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.2</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Settlement Agreement among the Company, Canon, Inc., Canon Sales Co., Inc., and Canon Staar Company, Inc. dated September 28, 2001(9)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.3</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Indenture of Lease dated September 1, 1993, between the Company and FKT Associates and First through Third Additions Thereto(8)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.4</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Second Amendment to Indenture of Lease dated September 21, 1998, between the Company and FKT Associates(8)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.5</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Third Amendment to Indenture of Lease dated October 13, 2003, by and between the Company and FKT Associates(16)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.6</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Indenture of Lease dated October 20, 1983, between the Company and Dale E. Turner and Francis R. Turner and First through Fifth Additions Thereto(5)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.7</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Sixth Lease Addition to Indenture of Lease dated October 13, 2003, by and between the Company and Turner Trust UTD Dale E. Turner March 28, 1984(16)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.8</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Standard Industrial/ Commercial Multi-Tenant Lease-Gross dated April 5, 2000, entered into between the Company and Kilroy Realty, L.P.(8)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.9</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Amendment No. 1 to Standard Industrial/ Commercial Multi-Tenant Lease dated January 3, 2003, by and between the Company and California Rosen(16)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.10</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Lease Agreement dated July 12, 1994, between STAAR Surgical AG and Calderari and Schwab AG/ SA(21)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.11</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Supplement #1 dated July 10, 1995, to the Lease Agreement of July 12, 1994, between STAAR Surgical AG and Calderari and Schwab AG/SA(21)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.12</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Supplement #2 dated August 2, 1999, to the Lease Agreement of July 12, 1994, between STAAR Surgical AG and Calderari and Schwab AG/SA(21)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.13</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Commercial Lease Agreement dated November 29, 2000, between Domilens GmbH and DePfa Deutsche Pfandbriefbank AG(21)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.14</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Patent License Agreement, dated May 24, 1995, with Eye Microsurgery Intersectoral Research and Technology Complex(15)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.15</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Patent License Agreement, dated January 1, 1996, with Eye Microsurgery Intersectoral Research and Technology Complex(8)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.16</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Promissory Note dated June 16, 1999, from Peter J. Utrata to the Company(7)</FONT></TD></TR>
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<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.17</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Pledge Agreement dated June 16, 1999, by Peter J. Utrata in favor of the Company(7)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.18</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Promissory Note dated June 2, 2000, from Peter J. Utrata to the Company(8)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.19</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Pledge Agreement dated June 2, 2000, between the Company and Peter J. Utrata(8)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.20</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Mortgage dated July 16, 2004, between the Company and Peter J. Utrata(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.21</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Forbearance Agreement dated July 22, 2004, between the Company and Peter J. Utrata(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.22</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Employment Agreement dated December 19, 2000, between the Company and David Bailey(8)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.23</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Plan and Agreement for Chief Executive Officer dated November 13, 2001,between the Company and David Bailey(9)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.24</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated August 9, 2001, between the Company and David Bailey(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.25</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated January 2, 2002, between the Company and David Bailey(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.26</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated February 14, 2003, between the Company and David Bailey(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.27</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Amended and Restated Stock Option Certificate dated February 12, 2003, between the Company and David Bailey(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.28</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated May 9, 2000, between the Company and Volker Anhaeusser(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.29</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated May 31 2000, between the Company and Volker Anhaeusser(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.30</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated May 30, 2002, between the Company and Volker Anhaeusser(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.31</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Agreement dated November 13, 2001, between the Company and David R.Morrison(9)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.32</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated February 13, 2003, between the Company and Donald Duffy(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.33</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Employment Agreement dated January 3, 2002, between the Company and John Bily(10)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.34</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated January 18, 2002, between the Company and John C. Bily(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.35</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Amended and Restated Stock Option Certificate dated February 12, 2003, between the Company and John C. Bily(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.36</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Offer of Employment dated July 12, 2002, from the Company to Nick Curtis(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.37</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Amendment to Offer of Employment dated February 14, 2003 from the Company to Nick Curtis(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.38</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Option Certificate dated February 14, 2003, between the Company and Nicholas Curtis(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.39</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Amended and Restated Stock Option Certificate dated February 12, 2003, between the Company and Nicholas Curtis(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.40</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Employment Agreement dated March 18, 2005, between the Company and Tom Paul(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.41</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Employment Agreement dated March 18, 2005, between the Company and James Farnworth(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.42</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Form of Indemnification Agreement between the Company and certain officers and directors(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.43</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Managing Director's Contract of Employment, dated June 22, 1993, between Domilens and Guenther Roepstorff(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.44</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Supplementary Agreement #1 to the Managing Director's Contract of Employment, dated November 25, 1997, between STAAR Surgical AG and Guenther Roepstorff(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.45</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Supplementary Agreement #2 to the Managing Director's Contract of Employment dated January 1, 1998, between Domilens and Guenther Roepstorff(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.46</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Supplementary Agreement #3 to the Managing Director's Contract of Employment dated January 1, 2003, between Domilens and Guenther Roepstorff(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.47</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Employment Agreement dated May 5, 2004, between the ConceptVision Australia Pty Limited ACN 006 391 928 and Philip Butler Stoney(17)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.48</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Employment Agreement dated May 5, 2004, between the ConceptVision Australia Pty Limited ACN 006 391 928 and Robert William Mitchell(17)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>#10.49</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Assignment Agreement of the Share Capital of Domilens Vertrieb fuer medizinische Produkte mbH dated January 3, 2003, between STAAR Surgical AG and Guenther Roepstorff(11)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.50</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Assignment Agreement of the Share Capital of ConceptVision Australia Pty Limited ACN 006 391 928, dated May 5, 2004, between the Company and Philip Butler Stoney and Robert William Mitchell(17)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.51</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Addendum to the Assignment Agreement of the Share Capital of ConceptVision Australia Pty Limited ACN 006 391 928, dated May 5, 2004, between the Company and Philip Butler Stoney and Robert William Mitchell(17)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.52</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Form of Purchase Agreement dated June 11, 2003, entered into between the Company and Crestwood Capital Partners, LP; Crestwood Capital International, Ltd; Crestwood CapitalPartners II, LP; RS Emerging Growth Pacific Partners Master Fund Unit Trust; RS EmergingGrowth Pacific Partners LP, Prism Partners I, LP; Prism Partners II Offshore Fund; PrismPartners Offshore Fund; Vertical Ventures Investments, LLC; Smithfield Fiduciary, LLC,individually(20)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.53</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Stock Purchase Agreement dated June 4, 2004, between the Company and Andesite Management,L.P., Colonial Fund LLC, Domain Public Equity Partners, L.P., Fortis L Fund Equity Pharma World, Fortis L Fund Opportunity World, Heartland Group, Inc., ProMed Offshore Fund,Ltd., ProMed Partners, L.P., ProMed Partners II, L.P., Sagitta Asset Management Ltd., SF Capital Partners, Ltd., Special Situations Cayman Fund L.P., Special Situations Fund III,L.P., Special Situations Private Equity Fund, L.P., Ursus Capital, L.P., Ursus Offshore,Ltd., Zeke, LP(18)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.54</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Master Credit Agreement dated August 2, 2004, between STAAR Surgical AG and UBS AG(19)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.55</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Credit Agreement effective January 13, 2003, between Domilens Gmbh and Postbank(11)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;10.56</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Promissory Note dated March 29, 2002, between the Company and Pollet &amp; Richardson(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>10.57</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Security Agreement dated March 29, 2002, between the Company and Pollet &amp; Richardson(11)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>14.1</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Code of Ethics(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>21.1</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>List of Significant Subsidiaries(21)</FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>23.1</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>
<A href="f10ka2ex231.htm">Consent of BDO Seidman, LLP**</A></FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>31.1</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>
<A href="f10ka2ex311.htm">Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**</A></FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>31.2</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>
<A href="f10ka2ex312.htm">Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**</A></FONT></TD></TR>
<TR vAlign=top>
<TD align=center><FONT face="Times New Roman, Times, Serif" size=2>32.1</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>
<A href="f10ka2ex321.htm">Certification Pursuant to 18 U.S.C. Section 1350, Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**</A></FONT></TD></TR>
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<P><FONT face="Times New Roman, Times, Serif" size=2>_________________________ </FONT></P>

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<TH><FONT face="Times New Roman, Times, Serif" size=1></FONT></TH>
<TH><FONT face="Times New Roman, Times, Serif" size=1></FONT></TH></TR>
<TR vAlign=top>
<TD align=left width="5%"><FONT face="Times New Roman, Times, Serif" size=2>**&nbsp;</FONT></TD>
<TD align=left width="95%"><FONT face="Times New Roman, Times, Serif" size=2>Filed herewith</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>&#134;&nbsp;</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Management contract or compensatory plan or arrangement</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>#&nbsp;</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>All schedules and or exhibits have been omitted. Any omitted schedule or exhibit will be furnished supplementally to the Securities and Exchange Commission upon request</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(1)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Registration Statement on Form S-8, File No. 033-76404, as filed on March 11, 1994.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(2)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Registration Statement on Form S-8, File No. 033-60241, as filed on June 15, 1995.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(3)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Annual Report on Form 10-K, for the year ended January 3, 1997, as filed on April 2, 1997.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(4)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Proxy Statement, for its Annual Meeting of Stockholders held on May 29, 1998, as filed on May 1, 1998.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(5)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Annual Report on Form 10-K, for the year ended January 2, 1998, as filed on April 1, 1998.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(6)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Annual Report on Form 10-K, for the year ended January 1, 1999, as filed on April 1, 1999.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(7)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Annual Report on Form 10-K, for the year ended December 31, 1999, as filed on March 30, 2000.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(8)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Annual Report on Form 10-K, for the year ended December 29, 2000, as filed on March 29, 2001.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(9)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Annual Report on Form 10-K, for the year ended December 28, 2001, as filed on March 28, 2002.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(10)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Quarterly Report, for the period ended June 28, 2002, as filed on August 12, 2002.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(11)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Annual Report on Form 10-K, for the year ended January 3, 2003, as filed on April 3, 2003.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(12)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Proxy Statement, for its Annual Meeting of Stockholders held on June 18, 2003, as filed on May 19, 2003.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(13)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to Exhibit 4.1 to Amendment No. 1 to the Company's Registration Statement on Form 8-A/ A, as filed on April 18, 2003.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(14)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Quarterly Report, for the period ended April 4, 2003, as filed on May 19, 2003.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(15)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference from the Company's Annual Report on Form 10-K/ A, for the year ended December 29, 2000, as filed on May 9, 2001.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(16)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Annual Report on Form 10-K, for the year ended January 2, 2004, as filed on March 17, 2004.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(17)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Quarterly Report, for the period ended April 2, 2004, as filed on May 12, 2004.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(18)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Current Report on Form 8-K, as filed on June 9, 2004.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(19)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Quarterly Report, for the period ended October 1, 2004, as filed on November 10, 2004.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(20)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Incorporated by reference to the Company's Current Report on Form 8-K, as filed on June 13, 2003.</FONT></TD></TR>
<TR vAlign=top>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>(21)</FONT></TD>
<TD align=left><FONT face="Times New Roman, Times, Serif" size=2>Previously filed with the Company's Annual Report on Form 10-K, for the year ended December 31, 2004, as originally filed on March 30, 2005.</FONT></TD></TR>
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<FILENAME>f10ka2ex231.htm
<DESCRIPTION>10-K/A EXHIBIT 23.1
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<BODY><P align=right><FONT face="Times New Roman, Times, Serif" size=2>EXHIBIT 23.1 </FONT></P>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2><U>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</U> </FONT></P>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>STAAR Surgical Company<BR>Monrovia, California </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>We hereby consent to the incorporation by reference of our report dated March 16, 2005 relating to the effectiveness of STAAR Surgical Company&#146;s internal control over financial reporting which appears in Form 10-K. </FONT></P>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>/s/ BDO Seidman, LLP </FONT></P>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>Los Angeles, California<BR>May 3, 2005 </FONT></P>

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<FILENAME>f10ka2ex312.htm
<DESCRIPTION>10-K/A EXHIBIT 31.2
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<H1 align=right><FONT face="Times New Roman, Times, Serif" size=2>Exhibit 31.2 </FONT></H1>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=2>Certifications </FONT></H1>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2><I>&nbsp;</I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I, Deborah Andrews, certify that:</FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; I have reviewed this annual report on Form 10-K of STAAR Surgical Company; </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The registrant&#146;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: </FONT></P>

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<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TR vAlign=top>
<TD align=left width="10%"></TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; </FONT></P>

<P align=left><FONT size=2></FONT>&nbsp;</P>
</TD></TR>
</TABLE>


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<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TR vAlign=top>
<TD align=left width="10%"></TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Designed such internal control over financial reporting, or cuased such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principals;</FONT></P>

<P align=left><FONT size=2></FONT>&nbsp;</P>
</TD></TR>
</TABLE>


<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TR vAlign=top>
<TD align=left width="10%"></TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></P>

<P align=left><FONT size=2></FONT>&nbsp;</P>
</TD></TR>
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<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TR vAlign=top>
<TD align=left width="10%"></TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and</FONT></P>
</TD></TR>
</TABLE>



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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#146;s auditors and the audit committee of registrant&#146;s board of directors (or persons performing the equivalent functions): </FONT></P>

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<P>&nbsp;</P>
</TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#146;s ability to record, process, summarize and report financial information; and </FONT></P>
</TD></TR>
</TABLE>


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<TR vAlign=top>
<TD align=left width="10%">

<P>&nbsp;</P>
</TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal control over financial reporting. </FONT></P>

<P align=left>&nbsp;</P>
</TD></TR>
</TABLE>


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<TR vAlign=top>
<TD width="10%"><FONT face="Times New Roman, Times, Serif" size=2>Date:</FONT></TD>
<TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>May 9, 2005 </FONT></TD>
<TD align=center width="50%"><FONT face="Times New Roman, Times, Serif" size=2><B></B><BR><BR><BR>By: /s/ DEBORAH ANDREWS <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Deborah Andrews <BR>Vice President and<BR>Principal Accounting Officer) </FONT></TD></TR>
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<FILENAME>f10ka2ex321.htm
<DESCRIPTION>10-K/A, EXHIBIT 32.1
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<H1 align=right><FONT face="Times New Roman, Times, Serif" size=2>Exhibit 32.1 </FONT></H1>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=2>Certification pursuant to 18 U.S.C. Section 1350, </FONT></H1>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=2>As adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 </FONT></H1>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the filing of the Annual Report on Form 10-K for the year ended December 31, 2004 (the &#147;Report&#148;) by STAAR Surgical Company (&#147;Registrant&#148;), each of the undersigned hereby certifies that: </FONT></P>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and </FONT></P>
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<TABLE cellSpacing=0 cellPadding=0 width="100%">
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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Registrant as of and for the periods presented in the Report. </FONT></P>

<P align=left>&nbsp;</P>
</TD></TR>
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<TD width="10%"><FONT face="Times New Roman, Times, Serif" size=2>Date:</FONT></TD>
<TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>May 9, 2005 </FONT></TD>
<TD align=center width="50%"><FONT face="Times New Roman, Times, Serif" size=2>By: /s/ DAVID BAILEY <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>David Bailey <BR>President, Chief Executive Officer, and <BR>Director (principal executive officer) </FONT></TD></TR>
</TABLE>

<BR><BR>
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<TD width="10%"><FONT face="Times New Roman, Times, Serif" size=2>Date:</FONT></TD>
<TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>May 9, 2005 </FONT></TD>
<TD align=center width="50%"><FONT face="Times New Roman, Times, Serif" size=2>By: /s/ DEBORAH ANDREWS <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Deborah Andrews <BR>Vice President and <BR>Principal Accounting Officer) </FONT></TD></TR>
</TABLE>


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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A signed original of this written statement required by 18<B> </B>U.S.C. Section 1350<B> </B>has been provided to STAAR Surgical Company and will be furnished to the Securities and Exchange Commission or its staff upon request. </FONT></P>

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<DESCRIPTION>10-K/A, EXHIBIT 31.1
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<H1 align=right><FONT face="Times New Roman, Times, Serif" size=2>Exhibit 31.1 </FONT></H1>

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<H1 align=center><FONT face="Times New Roman, Times, Serif" size=2>Certifications </FONT></H1>

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<P align=left><FONT face="Times New Roman, Times, Serif" size=2><I>&nbsp;&nbsp;&nbsp;&nbsp;</I>&nbsp;&nbsp;I, David Bailey, certify that:</FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; I have reviewed this annual report on Form 10-K of STAAR Surgical Company; </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The registrant&#146;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: </FONT></P>

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<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; </FONT></P>

<P align=left><FONT size=2></FONT>&nbsp;</P>
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<TABLE cellSpacing=0 cellPadding=0 width="100%">
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<TD align=left width="10%"></TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Designed such internal control over financial reporting, or cuased such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principals;</FONT></P>

<P align=left><FONT size=2></FONT>&nbsp;</P>
</TD></TR>
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<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TR vAlign=top>
<TD align=left width="10%"></TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></P>

<P align=left><FONT size=2></FONT>&nbsp;</P>
</TD></TR>
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<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TR vAlign=top>
<TD align=left width="10%"></TD>
<TD width="90%">
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and</FONT></P>
</TD></TR>
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<P align=left><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The registrant&#146;s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#146;s auditors and the audit committee of registrant&#146;s board of directors (or persons performing the equivalent functions): </FONT></P>

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<TD width="90%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#146;s ability to record, process, summarize and report financial information; and </FONT></TD></TR>
</TABLE>


<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TR vAlign=top>
<TD align=left width="10%"></TD>
<TD width="90%">

<P><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#146;s internal control over financial reporting. </FONT></P>


<P><FONT size=2></FONT>&nbsp;</P>
</TD></TR>
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<TR vAlign=top>
<TD width="10%"><FONT face="Times New Roman, Times, Serif" size=2>Date:</FONT></TD>
<TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>May 9, 2005 </FONT></TD>
<TD align=center width="50%"><FONT face="Times New Roman, Times, Serif" size=2><B></B><BR><BR><BR>By: /s/ DAVID BAILEY<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>David Bailey <BR>President, Chief Executive Officer, <BR>and Director (principal executive officer) </FONT></TD></TR>
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<A name=A001></A>
<P align=left><FONT face="Times New Roman, Times, Serif">May 9, 2005 </FONT></P>

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<A name=A002></A>
<P align=left><FONT face="Times New Roman, Times, Serif"><B><I>VIA EDGAR TRANSMISSION AND FIRST CLASS MAIL </I></B></FONT></P>

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<A name=A003></A>
<P align=left><FONT face="Times New Roman, Times, Serif">United States Securities and Exchange Commission<BR>450 Fifth Street N.W. <BR></FONT><FONT face="Times New Roman, Times, Serif">Washington, D.C. 20549<BR>Attention:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Kate Tillan&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT face="Times New Roman, Times, Serif">Heather Tress </FONT></P>
<P align=left><foNT face="Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>&nbsp;&nbsp;&nbsp;Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; STAAR Surgical Company <BR></B></FONT><FONT face="Times New Roman, Times, Serif"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form 10-K for the year ended December&nbsp;31, 2004 <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; </B></FONT><FONT
face="Times New Roman, Times, Serif"><B>File No. 0-11634</B> </FONT></P>

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<A name=A009></A>
<P align=left><FONT face="Times New Roman, Times, Serif">Ladies and Gentlemen: </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of STAAR Surgical Company (the &#147;Company&#148;), this letter responds to your letter of April&nbsp;29, 2005. </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With this letter we are filing Amendment No. 2 to the Company&#146;s Annual Report on Form 10-K/A (the &#147;Amended 10-K&#148;), which has been amended in accordance with the responses in this letter. </FONT></P>

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<A name=A010></A>
<P align=left><FONT face="Times New Roman, Times, Serif"><I>&nbsp;&nbsp;&nbsp;</I><B>Response to Comments 1, 2 and 3</B> </FONT></P>

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<P><FONT face="Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have thoroughly revised the disclosure under &#147;Item 9A. Controls and Procedures&#148; in accordance with your comments. Please see the revised language in that section of the Amended 10-K. </FONT></P>

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<A name=A011></A>
<P align=left><FONT face="Times New Roman, Times, Serif"><I>&nbsp;&nbsp;&nbsp;</I><B>Acknowledgment of Staff Position </B></FONT></P>

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<P><FONT face="Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the request of the staff of the Commission (the &#147;Staff&#148;), the Company acknowledges the following: </FONT></P>

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<TD width="5%"><FONT face="Times New Roman, Times, Serif">o </FONT></TD>
<TD><FONT face="Times New Roman, Times, Serif">&nbsp; </FONT></TD>
<TD width="95%"><FONT face="Times New Roman, Times, Serif">the Company is responsible for the adequacy and accuracy of the disclosure in its filings; </FONT></TD></TR>
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<BR>
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<TD width="5%"><FONT face="Times New Roman, Times, Serif">o </FONT></TD>
<TD><FONT face="Times New Roman, Times, Serif">&nbsp; </FONT></TD>
<TD width="95%"><FONT face="Times New Roman, Times, Serif">comments by the Staff or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing; and </FONT></TD></TR>
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<BR>
<!-- MARKER FORMAT-SHEET="Para Large Hang Level 1" FSL="Default" -->
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<TD width="5%"><FONT face="Times New Roman, Times, Serif">o </FONT></TD>
<TD><FONT face="Times New Roman, Times, Serif">&nbsp; </FONT></TD>
<TD width="95%"><FONT face="Times New Roman, Times, Serif">the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </FONT></TD></TR>
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<P><FONT face="Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please contact me at 626-303-7902, extension 2231, with any questions or comments. </FONT></P>




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<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Very truly yours,<BR><BR>
<BR>BY: /S/ CHARLES S. KAUFMAN<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Charles S. Kaufman<BR>Vice President and General Counsel</FONT>
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