<SEC-DOCUMENT>0001144204-18-012145.txt : 20180301
<SEC-HEADER>0001144204-18-012145.hdr.sgml : 20180301
<ACCEPTANCE-DATETIME>20180301134318
ACCESSION NUMBER:		0001144204-18-012145
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20180228
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20180301
DATE AS OF CHANGE:		20180301

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:			1228

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11634
		FILM NUMBER:		18656012

	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>8-K
<SEQUENCE>1
<FILENAME>tv487498_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WASHINGTON, DC 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT Pursuant to <BR>
Section 13 or
15(d) of the Securities <BR>
Exchange Act of 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Date of report (Date of earliest event reported):
February 28, 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>STAAR Surgical
Company</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Exact Name of Registrant as Specified in
Charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Delaware</FONT></TD>
    <TD STYLE="width: 2%; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 32%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">0-11634</FONT></TD>
    <TD STYLE="width: 2%; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 32%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">95-3797439</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>(State or Other Jurisdiction</B></FONT></TD>
    <TD STYLE="text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>(Commission </B></FONT></TD>
    <TD STYLE="text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>(I.R.S. Employer</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><B>of Incorporation)</B></TD>
    <TD STYLE="text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>File Number)</B></FONT></TD>
    <TD STYLE="text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Identification No.)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: Red"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: Red">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 66%; text-align: center; border-bottom: Black 1pt solid; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1911 Walker Ave., Monrovia, California</FONT></TD>
    <TD STYLE="width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 32%; text-align: center; border-bottom: Black 1pt solid; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0pt; text-align: center; padding-bottom: 0pt"><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B></B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of Principal Executive Offices)</FONT></B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Zip Code)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Registrant&rsquo;s Telephone Number, Including
Area Code <U>626-303-7902</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Not Applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Former Name or Former Address, if Changed
Since Last Report)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0in">Check the appropriate box below if the Form 8-K filing is
intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (<I>see</I> General
Instruction A.2. below):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Written
communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pre-commencement
communication pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pre-commencement
communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 26.6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0in">Indicate by check mark whether the registrant is an emerging
growth company as defined in Rule 405 of the Securities Act of 1 933 (17 CFR &sect;230.405) or Rule 12b-2 of the Securities Exchange
Act of 1934 (17 CFR &sect;240.12b-2).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging
growth company</FONT> <FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.</FONT>
<FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 7.01 Regulation FD Disclosure.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 28, 2018,  STAAR
Surgical Company (the &quot;Company&quot;) held a conference call to discuss the financial results for the quarter and fiscal
year ended December 29, 2017. A transcript of the conference call is furnished as Exhibit 99.1 to this report and is
incorporated herein by this reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The information furnished herewith pursuant
to Item 7.01 of this Current Report, including Exhibit 99.1, shall not be deemed to be &ldquo;filed&rdquo; for the purposes of
Section 18 of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), or otherwise subject to the liabilities
of that section. The information in Item 7.01 of this Current Report shall not be incorporated by reference into any filing under
the Securities Act of 1933, as amended, or the Exchange Act, whether made before or after the date of this Current Report, regardless
of any general incorporation language in the filing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 9.01 Financial Statements and Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
    No.</B></FONT></TD>
    <TD STYLE="width: 2%; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD STYLE="width: 86%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><A HREF="tv487498_ex99-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tv487498_ex99-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transcript of conference call of the Company held on February 28, 2018</FONT></A></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>SIGNATURE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="4"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">STAAR Surgical Company&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="4">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 15%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 1, 2018</FONT></TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 40%; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Caren Mason</FONT></TD>
    <TD STYLE="width: 40%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Caren Mason</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Chief Executive Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<TYPE>EX-99.1
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<FILENAME>tv487498_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 99.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Operator</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Good
day, ladies and gentlemen. Thank you for standing by. Welcome to the STAAR Surgical Fourth Quarter and Full Year 2017 Financial
Results Conference Call. (Operator Instructions) This call is being recorded today, Wednesday, February 28, 2018.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">At
this time, I would like to turn the conference over to Mr. Brian Moore with EVC Group.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Brian Moore</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Thank
you, Crystal, and good afternoon, everyone. Thank you for joining us on the STAAR Surgical conference call this afternoon to review
the company's financial results for the fourth quarter, which ended on December 29, 2017. On the call today are Caren Mason, President
and CEO of STAAR Surgical; and Deborah Andrews, Chief Financial Officer.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">The
news release detailed in the fourth quarter and full year 2017 results was issued just after 4:00 p.m. Eastern Time and is now
available on STAAR's website at www.staar.com.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Before
we begin, let me quickly remind you that during the course of this conference call, the company will make forward-looking statements.
We caution you that any statement that is not a statement of historical fact is a forward-looking statement. This includes remarks
about the company's projections, expectations, plans, beliefs and prospects. These statements are based on judgment and analysis
as of the date of this conference call and are subject to numerous important risks and uncertainties that could cause actual results
to differ materially from those described in the forward-looking statements. The risk and uncertainties associated with the forward-looking
statements made in this conference call and webcast are described in the safe harbor statement in today's press release as well
as STAAR's public periodic filings with the SEC. STAAR assumes no obligation to update these forward-looking statements to reflect
future events or actual outcomes and does not intend to do so.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">In
addition, to supplement the GAAP numbers, we have provided non-GAAP adjusted net income and net income per share information.
We believe that these non-GAAP numbers provide a meaningful supplemental information and are helpful in assessing our historical
and future performance. A table reconciling the GAAP information to the non-GAAP information is included in today's financial
release. Following our prepared remarks, we will open the call to questions from publishing analysts. (Operator Instructions)
We thank everyone in advance for their cooperation with this process. And with that, I'd like to turn the call over to Caren Mason,
President and Chief Executive Officer of STAAR Surgical.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Thank
you, Brian, and good afternoon, everyone. I will begin our discussion with a brief overview of Q4 and full year 2017 performance
highlights. And then we'll spend a few minutes addressing expectations for 2018. Deborah will then review key fourth quarter and
full year 2017 financial results before we open the call for your questions. We completed our 3-year 2015 to 2017 transformational
base business plan on target and finished 2017 with a solid foundation for growth for 2018 to 2020.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">The
2017 investments in the clinical, quality, regulatory, research and development, commercial and operations infrastructure have
appreciably reinforced STAAR and contributed to our readiness for a stronger growth trajectory in 2018 and beyond. We began to
realize this emerging strength in our ICL sales results in Q3 and Q4 of 2017, which combined, accounted for 20% growth over the
second half of 2016. We began 2018 with several new products and developments, a pivotal clinical trial about to begin in Europe
to validate the EVO Visian ICL EDOF lens for the treatment of presbyopia, recent 3- to 5-year compliance certifications from regulatory
bodies representing Korea and Europe, additional and strengthened strategic cooperation partnerships around the globe and myriad
new programs for our ophthalmic surgeons including upgraded certified training, practice development and consumer outreach support.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">As
disclosed in November, we expect to bolster our strategic imperatives for 2018 with additional investment in commercial infrastructure
expansion, clinical studies, regulatory compliance and consumer outreach, which will require a low double-digit increase in operating
expenses over 2017 actual.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">We
remain committed to double-digit top line growth fueled by anticipated mid-teens or greater ICL sales and unit growth. In 2018,
we expect to continue strong positive cash flow and cash generation. We plan to improve our earnings as compared to 2017 and we
achieved good progress on our sustained profitability promise, which we believe, is realizable as we have indicated later in the
3-year planning cycle.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Now
I'd like to share a little more color on how we see 2018 shaping up. We have set substantial ICL growth goals in our key markets
of China, Korea, Japan, Spain and Germany and with selected global distributor partners. Our goal is to grow revenue double-digit
year-over-year, which will set us up well for the over $100 million in the revenue we are aiming to achieve in 2018. We are pleased
that our Korea strategy is back on track. We expect double-digit growth from Korea in 2018. We are focused on Toric growth, implementation
of STAAR's new practice development tools and digital co-marketing with our distributor partner.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">We
recently embarked on an advertising campaign, which began during the Olympics. Our break free from glasses EVO Visian ICL campaign
carries through the Olympics theme, with no borders strapped in spectacles leading the viewer to our websites to learn how to
break free. The apps are running in 6 subway stations, which carry more than 8 million monthly writers each between Seoul and
PyeongChang. The ads are permanently positioned on large screens next to a set of train doors, as you board. We expect North America
will continue to be void by growth in Canada. We are opened to adding large-volume clinic chains in North America as Strategic
Cooperation Agreement partners. We are stipulating surgeon certification, practice development and consumer outreach commitments
to assure these relationships provide the outstanding premium and primary positioning we enjoy in our largest international markets.
We believe we can change the way the ICL is marketing and proceed to North America with the right partners. We are preparing for
a possible Toric Visian ICL launch in the United States by year-end. Dependent upon achieving an in-compliance QSR rating by the
FDA.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>


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<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-variant: normal">FEBRUARY
28, 2018 / 04:30PM ET, STAA - Q4 2017 STAAR Surgical Co Earnings Call</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">At
this time, we have limited additional information regarding inspection status. In addition, with recent clinical data and patient
registry reporting from around the globe, we believe we are on steady footing to present a very positive picture of the safety
and effectiveness and patient satisfaction of the EVO Visian ICL family of lenses as our next targeted product family for U.S.
approval.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">In
the past year, we have surveyed over 1,400 patients post-ICL implantation. The current patient rating is 99%, reporting being
satisfied or very satisfied, and an impressive 99% reporting they would have the surgery again. We have completed our EDOF ICL,
pilot clinical study for presbyopia and believe the results are compelling as such, we continue as promised to forge ahead with
our EU EDOF ICL for presbyopia pivotal clinical study and expect first patient enrollments in the trial by the end of March.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">We
have planned for a low double-digit increase in overall spending in 2018 to support commercial infrastructure expansion, clinical
studies, increasing regulatory submission fees and consumer outreach. We believe we have struck the right balance in planning
for a more robust long-term growth trajectory with increased spending in the near term. Due to a more than anticipated large-volume
increase and lower price injector part sales and stronger projected growth of price-competitive lower diopter ICLs, we are expecting
our gross margin percentages to flatten or slightly decrease in 2018. We view this as temporary as we initiate a number of new
operations improvements from our foundations 2023-year plan. Of course, let's remember that overall gross margin dollars will
track nicely as double-digit growth, along with the top line. With regard to the bottom line, we do expect improvement over our
$0.05 EPS loss in 2017. We also plan to increase our year-end 2017 cash position of $18.6 million by the end of 2018. Overall,
we are enthusiastic about 2018 and look forward to delivering another strong year for our shareholders. That concludes my prepared
remarks for this afternoon. Deborah?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Deborah Andrews <I>- STAAR
Surgical Company - CFO </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Thank
you, Karen, and good afternoon, everyone. I'll start the financial overview with a summary of top line results and then provide
more details by product and market. STAAR reported net sales of $24.9 million in the fourth quarter of 2017, an increase of 12%
over the $22.1 million of sales reported in the fourth quarter of 2016. The sales increase was driven by ICL revenue growth of
19% with unit growth of 20% and increased injector parts sales partially offset by decreased IOL sales.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">For
the fourth quarter of 2017, total sales for our ICL product line were $18.6 million compared to $15.7 million in the prior year
quarter. The increase in ICL sales is due to strong double-digit growth in China, Japan, India, the Asia distributor markets,
Europe and the Middle East, partially offset by decreased sales in North America, Latin America and Korea.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">For
our IOL product line, total IOL sales were $4.4 million for the fourth quarter of 2017, which was down 11% in revenue and 6% units
from the prior year period. Decreased sales of silicone and Collamer IOLs were partially offset by increased sales of acrylic
preloaded IOLs.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Our
other product sales, primarily injector parts, were $1.8 million for the fourth quarter of 2017, up 24% over the prior year period.
Our gross profit grew nearly 10% in the fourth quarter of 2017 compared to the fourth quarter of 2016, a couple of percentage
points below the increase in net sales. Our gross profit margin for the fourth quarter of 2017 was 69.9% compared to the prior
year gross profit margin of 71.7%. The decrease in gross margin for the quarter is primarily the result of unfavorable product
mix due to the increase of lower-margin injector part and other product sales and increased another cost of sales and lower IOL
and ICL ASPs, partially offset by the favorable effect of the 31% increase in Toric ICL sales, our highest margin product.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Operating
expenses for the fourth quarter were $18.6 million, an increase of 28% compared to the prior year quarter of $14.6 million. The
increase in operating expense was due to the timing of our Experts Meeting in the ESCRS trade show, which was held in the fourth
quarter of 2017 compared to the third quarter of 2016. Operating expenses were also higher in Q4 2017 due to increased G&amp;A
compensation and travel expenses, increased commercial operations expenses in China, increased clinical expenses associated with
our clinical trials for the next generation ICL with EDOF optic. We also recorded a write-down of certain capital equipment no
longer in use, which was largely offset by an income tax benefit recorded as a result of the 2017 Tax Cuts and Jobs Act.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">We
reported a net loss during the fourth quarter of 2017 of $0.1 million or approximately breakeven per diluted share compared to
a net loss of $0.2 million or breakeven per diluted share for the prior year period. On a non-GAAP basis, we reported the same
adjusted net income for the fourth quarter of 2017 as for the fourth quarter of 2016 of $0.8 million or $0.02 per diluted share.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>


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<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">FEBRUARY
28, 2018 / 04:30PM ET, STAA - Q4 2017 STAAR Surgical Co Earnings Call</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">For
full year 2017, STAAR reported net sales of $90.6 million, an increase of 10% over the $82.4 million of sales reported for 2016.
The sales increase was driven by ICL revenue growth of 16% with unit growth of 17%, an increased injector parts sales, partially
offset by decreased IOL sales.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">For
the full year of 2017, total sales for ICL product line were $68.3 million compared to $59.1 million in the prior year. Asia Pac,
EMEA and North America regions, all experienced year-over-year sales growth with the most notable growth in China, Japan, the
Asia distributor markets, Europe and Canada, partially offset by decreased sales in the U.S. Latin America and Korea. For IOL
product line, total IOL sales were $17.3 million for the full year of 2017, which was down 12% in revenue and 5% units from the
prior year period. Again, decreased sales of silicone and Collamer IOLs were partially offset by increased sales of acrylic preloaded
IOLs. Our other product sales were $5 million for 2017, up 39% over the prior year period. Our gross profit in 2017 grew 10% compared
to 2016, slightly ahead of the increase in net sales. Our gross profit margin for 2017 was 70.9% compared to the prior year period
gross profit margin of 70.8%.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">The
favorable effect of the 30% increase in Toric ICL sales was largely offset by an unfavorable product mix due to the increase in
lower-margin injector part and other product sales. Our operating expenses for 2017 were $67.9 million, a decrease of 4% compared
to the prior year quarter &mdash; prior year of $71 million. The decrease in operating expense was due to the stock compensation
acceleration of 2016 that was not repeated in 2017, decreased quality remediation consulting fees, partially offset by increased
headcount and overall compensation and increased commercial operations expense in China.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">For
the full year of 2017, we reported a net loss of $2.1 million or approximately $0.05 per diluted share compared with a net loss
of $12.1 million or $0.30 per diluted share for the prior year period. On a non-GAAP basis, we reported adjusted net income for
2017 of $0.4 million or $0.01 per diluted share compared to a net loss of $1.6 million or $0.04 per share.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Now
turning to our balance sheet. Our cash, cash equivalents and restricted cash of December 29, 2017, totaled $18.6 million, which
is $4.5 million ahead of year-end 2017. The company generated $1.1 million in cash from operating activities in the fourth quarter
of 2017 and $2.9 million during the full year of 2017. Despite significant operational investments over the last 3 years, the
company has managed to increase its cash balances in each of the last 3 years and expects to continue to do so going forward.
This concludes my comments.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">And
with that, we're ready to take your questions.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Operator,
please open the line for questions.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT><FONT STYLE="color: Black"><B>QUESTION
AND ANSWER</B></FONT></P>

<P STYLE="color: #6B9915; font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Operator</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">(Operator
Instructions) And our first question comes from Jason Mills from Canaccord Genuity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Jason Richard Mills <I>-
Canaccord Genuity Limited, Research Division - MD of Research &amp; Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">It
looks to be a pretty good set up for 2018, Caren. I'm curious if we did start, I understand there is limited information that
you can give us with respect to when the FDA is going to get around to talking with you about the Warning Letter. But, I guess,
could you speak maybe in hypotheticals, if you saw that near term, and I think you can expecting it any day now sort of for a
while. Will that change in any way your outlook? I presume positively, if you had it sooner rather than later. But would it change
in any way your outlook or your plans or spending or investing in the business and distribution or anything at all, if it were
to come in relatively near future?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">We
definitely have been preparing for, hopefully, a positive outcome with a Warning Letter being lifted. And &mdash; so with the
result of that, most of the (inaudible) associated with the introduction of the Toric into The United States market is already
in the model. So there is upside on revenue, the earlier in the year, this potentially could happen for us. So the $100 million-plus
really doesn't take into account, yet, any Toric units in The United States but, obviously, does point to some pretty aggressive
growth outside the U.S. I would like to comment though that, although, we have not yet had a reinspection of our facility, we
have been in periodic contacts with the FDA and are assured that they are planning, representatives of the FDA are planning to
inspect our facility. Since this is a reinspection, we know the FDA policy is not to preannounce. So we remain ready for that
inspection and look forward to completing the milestone. In the meantime, even though we don't know when it will occur, we believe
it will occur sometime in 2018, and hopefully, it will occur within the first half of the year. So just wanted to get that out
there. Because I know a lot of people are wondering about whether we're having any conversation with the FDA around timing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-weight: normal; font-variant: normal">FEBRUARY
28, 2018 / 04:30PM ET, STAA - Q4 2017 STAAR Surgical Co Earnings Call</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Jason Richard Mills <I>-
Canaccord Genuity Limited, Research Division - MD of Research &amp; Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Yes,
that's super color, Caren. Good to hear. Just a few quick ones and, Caren, then the others will jump in. Gross margins were a
little lighter and it's sort of understandable the way you're guiding for fiscal '18. But you also said you expect this to be
temporary. So as you look through over your 3-year plan &mdash; your new 3-year plan, could you level set us with respect to where
you see gross margins going? Obviously, assuming that you have an increasing presence in The United States market, which I presume
would be augmented to margins. Also, with respect to Toric, you commented that you had a good solid positive mix in Toric this
quarter, which was offset but generally helped your gross margins. And I'm wondering if you can give us more color there? And
then just lastly, with respect to the EDOF trial across the time, how do you &mdash; how fast do you expect that to enroll, I
guess, is the bottom line question?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Sure.
With regard to gross margin, we are pleasantly surprised at the amount of orders that we are seeing for lower diopter ICLs. They
have exceeded our expectations. So that is also part of mix issue, not just the dramatic increase we expect as well in injector
part sales. So it's good for us because we are taking on more and more of the business model of our strategic partners, especially,
around the globe, to get more lower diopter in their business model so that we end up getting more market share of all the refractory
procedures. In terms of gross margin, yes, our Foundations 2020 improvement is on plan. We do expect, by the end of the year,
some of those improvements to garner additional gross margin for us. And we expect for the remainder 2019 and '20 to be back on
track, heading towards the mid-70s in terms of gross margin for our products. In terms of Torics as a percentage, we have some
markets as high as 47% Torics, right now. For the company, as a whole, we're trending above 40%, and what we're seeing now going
forward is that, that will even gain in terms of numbers, lots of really strong interest in EVO Toric. In terms of EDOF and timing
for patient enrollment, we are doing &mdash; we believe a very thorough and effective job of following all the critical requirement
to properly enter into the European countries that will be working with us who conduct, what we hope, will be a quick swift and
convincing trial of our EDOF lens. So we expect our enrollments to begin in March and first implants to take place in early April.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Operator</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Our
next question comes from Jim Sidoti from Sidoti &amp; Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">James Philip Sidoti <I>-
Sidoti &amp; Company, LLC - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">So
just I wanted to just clarify, you said double-digit growth in 2018, is that overall growth or is that just ICL growth?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">That's
overall growth. We're expecting revenue to exceed $100 million, we're hopefully excited to join that club.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">James Philip Sidoti <I>-
Sidoti &amp; Company, LLC - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">And
do you anticipate any changes in the seasonality that you'll seen &mdash; from what you've seen in previous years, or do you think
you'll be more back-end loaded because of some of the new products?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">I
think that &mdash; I think you would be pleasantly surprised with the way we grow in 2018. And I think it will vary from in the
different work than what the company has experienced in the past. Just to remind you, we have had sequential growth over the last
4 quarters.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">James Philip Sidoti <I>-
Sidoti &amp; Company, LLC - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Okay.
So it sounds like you expect that to continue?</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-weight: normal; font-variant: normal">FEBRUARY
28, 2018 / 04:30PM ET, STAA - Q4 2017 STAAR Surgical Co Earnings Call</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid"><B>Caren L. Mason <I>- STAAR Surgical Company - CEO, President
and Director</I></B></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Well,
certainly, that would be what we would like to see happen, yes.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">James Philip Sidoti <I>-
Sidoti &amp; Company, LLC - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Okay.
All right. Great. And then, the gross margin guidance you gave for '18, can you just repeat, is that because of the sales mix?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Yes.
It's really exciting for us. Because we have &mdash; we started last year at our Experts Meeting to really focus on the qualification
of and the performance of ICLs for lower diopter required visual effects, let's call it. So patients who really had a modest refracted
need for correction weren't being offered our lens. In terms of volume for the refractive surgeon, it's really good for us to
be considered available in a really excellent premium and primary solution for most, if not all of the refracted patients. So
with that, though, comes a lower price point because the LASIK has traditionally performed well at the lower correction diopters.
So the opportunity for us to be able to take more of that share is coming sooner than we planned. And so when you take a look,
it's all good, because the gross margin dollars are growing very nicely along with the top line growth. But the margins are going
to be probably close to what they are this year, at least in '18, till we catch up with all of those foundational upgrades that
we talked about in terms of automation and so on. That will also give us more opportunity per unit in terms of gross margin dollars.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Deborah Andrews <I>- STAAR
Surgical Company - CFO </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">All
right, I would also add to that, that getting the Toric ICL approved in the U.S. will also nicely add to our gross margins.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">James Philip Sidoti <I>-
Sidoti &amp; Company, LLC - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Okay.
But I assume that, at least, for the guidance for 2018, you don't have anything for Toric in the U.S.?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">No,
we don't.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Deborah Andrews <I>- STAAR
Surgical Company - CFO </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">That's
right, 2018 is flat margins, part of it.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Operator</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">And
our next question comes from Raymond Myers from Benchmark.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Raymond Alexander Myers
<I>- The Benchmark Company, LLC, Research Division - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Let
me first ask you about the preloaded ICL. When do you expect that to be launched? And then also discuss why there's been an increase
in injector part sales expected in 2018?</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">FEBRUARY
28, 2018 / 04:30PM ET, STAA - Q4 2017 STAAR Surgical Co Earnings Call</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid"><B>Caren L. Mason <I>- STAAR Surgical Company - CEO, President
and Director</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Okay,
with regard to preloaded, we're on hold right now in terms of announcing the launch date. We have some opportunities, we think,
to even improve on this injector that is in development. So we'll give more color on that in the next couple of quarters. With
regard to injector sales, we had a relatively bumpy past with the manufacturer that purchases these injector parts over the last
years. And due to some really outstanding work by our team, we have a really good relationship with that manufacturer now and
the amount of demand for these parts have gone up dramatically. So with that, it's obviously an opportunity for us to improve
our top line as well as have some opportunity for other parts, et cetera, going forward. We are becoming experts, and really I
would call us expert at coding on injector parts, a hard to manage capability for most companies, which is why we're being sought
out.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Raymond Alexander Myers
<I>- The Benchmark Company, LLC, Research Division - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Good.
You talked a bit about your gross margin expectations this year. And if I heard you correctly, it sounds like gross margin expectations
are softer in the first half of 2018 and stronger in the second half. Can you elaborate as to why you expect that cadence?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Well,
I think for the year, we're calling pretty much equal to the way we're ended 2017. And what we expect though is that going into
'19, a lot of this will even itself that will be back on the trajectory to the mid-70s in the planning cycle. So this is mostly
really good news. It's got nothing to do with increased costs that are traveling or price changes, ASPs that are troubling, it's
none of the above. It's that the mix is stronger directionally, that impacts as positively as company. So the margin &mdash; gross
margin dollars will be up in line with revenue or close to it. So that's all good in terms of drop-through to the bottom line.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Raymond Alexander Myers
<I>- The Benchmark Company, LLC, Research Division - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Great.
And then just a supportive clarification. The press release says that you have a pro forma diluted EPS of $0.02 per share, am
I reading that correctly?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Adjusted
net income of $0.02 per share, correct.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Raymond Alexander Myers
<I>- The Benchmark Company, LLC, Research Division - Research Analyst </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Okay.
Very good. I don't think you said that in your &mdash; in the prepared remarks. That's quite positive.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Operator</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">(Operator
Instructions) And our next question comes from Brian Weinstein from William Blair.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Andrew Frederick Brackmann
<I>- William Blair &amp; Company L.L.C., Research Division - Associate </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">This
is actually Andrew Brackmann on for Brian today. Caren, I wanted to start off with a higher-level question. Obviously, the strategic
partnerships have been a major part of growth for you guys over the past few years. Looking back, what is &mdash; what specifically
has made those successful in the cases where they worked out and in the cases where they didn't work out, what was it that really
just didn't work out according to plan?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Hey,
well, we really haven't had partnerships that haven't worked out, I would say that just about all of them have. And the reason
for that is that together, we really strategize clinical and business models that's best for that strategic partner. So we look
at the percentage of refractive procedures, whether we have low, mid or high diopter patients in terms of their normal business
model. We look at the way they market, the kind of consumer outreach that they do with the bigger strategic partners that are
actually doing research. We actually do together, do research like we did with Aier on the lower diopter patient results with
the ICL. And so when we, together, we strategically plan every year the growth, the market share, the patient outreach, the research
and the co-marketing. And all of that together makes a really great alliance, where we grow together with the partner. So this
year, we could really analyze and very clearly know what our growth trajectory would be with those partners. So it makes a big
difference because it definitely validates for both parties what the business model is for the year for ICL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">FEBRUARY
28, 2018 / 04:30PM ET, STAA - Q4 2017 STAAR Surgical Co Earnings Call</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Andrew Frederick Brackmann
<I>- William Blair &amp; Company L.L.C., Research Division - Associate </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Got
it. And then Deborah, on the operating expense growth this year, what percentage of that is attributed to investment in the U.S.
infrastructure, if any?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Deborah Andrews <I>- STAAR
Surgical Company - CFO </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">I
would say for this &mdash; for &mdash; are saying for 2017?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Andrew Frederick Brackmann
<I>- William Blair &amp; Company L.L.C., Research Division - Associate </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">For
2018. You had talked about the double-digit operating expense growth?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Deborah Andrews <I>- STAAR
Surgical Company - CFO </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Yes
low to mid &mdash; would you repeat the question, please?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Andrew Frederick Brackmann
<I>- William Blair &amp; Company L.L.C., Research Division - Associate </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Yes,
so the low double-digit increase in operating expenses over 2017, what percentage of that is going to be attributed to investments
in the U.S. commercial infrastructure, if any?</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Deborah Andrews <I>- STAAR
Surgical Company - CFO </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Well,
there will be an allocation, of course, for the U.S. But in the planning, it is not appreciably greater than other investments
around the world. We basically look where the opportunity for growth is. We have a very good plan, that's been kind of under lock
and key, and we've been wanting to bring it out for a while now for introducing Toric in The United States. So the consumer outreach
in the U.S., yes, there will definitely be expenditure there in the key cities, where we plan to roll out the product first.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Operator</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Thank
you. And that does conclude our question-and-answer session for today's conference. I would now like to turn the call back over
to Caren Mason for any closing remarks.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Caren L. Mason <I>- STAAR
Surgical Company - CEO, President and Director </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Thank
you for your participation on our call today. We will be on the road in coming weeks. Currently, we have nondeal roadshows scheduled
in New York, Los Angeles and Baltimore. We appreciate your interest and investment in our company. All the best to all of you.
Thank you, operator.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; border-top: #000000 0.25pt solid">Operator</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">Ladies
and gentlemen, thank you for participating in today's conference. This does conclude the program. You may all disconnect. Everyone,
have a wonderful day.</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal">&nbsp;</FONT></P>

<P STYLE="font: small-caps 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal; font-variant: normal"></FONT></P>

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