<SEC-DOCUMENT>0001144204-18-025098.txt : 20180503
<SEC-HEADER>0001144204-18-025098.hdr.sgml : 20180503
<ACCEPTANCE-DATETIME>20180503162056
ACCESSION NUMBER:		0001144204-18-025098
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20180502
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20180503
DATE AS OF CHANGE:		20180503

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:		18804097

	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>tv493004_8k.htm
<DESCRIPTION>FORM 8-K
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<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>

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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: 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"><B>CURRENT REPORT<BR>
Pursuant to 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):
May 2, 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: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>STAAR Surgical Company</B></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 0 0 163pt; text-align: center">&nbsp;&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 163pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 163pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Delaware</FONT></TD>
    <TD STYLE="width: 5%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">0-11634</FONT></TD>
    <TD STYLE="width: 5%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; text-align: center"><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; font-size: 10pt"><B>(State or Other Jurisdiction</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Commission</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(I.R.S. Employer</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>of Incorporation)</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File Number)</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Identification No.)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: Red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: Red"></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: 65%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1911 Walker Ave., Monrovia, California</FONT></TD>
    <TD STYLE="width: 5%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; text-align: center"><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: 0; text-align: center"><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 STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><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 0 0 149pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><B>Registrant&rsquo;s Telephone Number, Including Area
Code <U>626-303-7902&#9;</U></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-top: 0; margin-bottom: 0; text-align: center">Not Applicable</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 162.2pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD><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 0 0 44.65pt; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD><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 0 0 44.65pt; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD><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 0 0 44.65pt; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.65pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD><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">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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Emerging growth company <FONT STYLE="font-family: Wingdings">&#168;</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">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 STYLE="font-family: Wingdings">&#168;</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"><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 May 2, 2018, the Company held a conference
call to discuss the financial results for the quarter and fiscal year ended March 30, 2018. 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; 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%">&nbsp;</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="tv493004_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="tv493004_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 May 2, 2018</FONT></A></TD></TR>
</TABLE>

<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">&nbsp;</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-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: 10pt Times New Roman, Times, Serif">STAAR Surgical Company</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 3, 2018</FONT></TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 30%; 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: 54%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Caren Mason</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">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>tv493004_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0; text-align: right"><B>Exhibit 99.1</B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left; background-color: rgb(108,199,234)">
    <TD STYLE="width: 100%; padding: 2pt"><FONT STYLE="color: White">MAY 02, 2018 / 4:30PM EDT, Q1 2018 STAAR Surgical Co Earnings
    Call</FONT></TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Good day, ladies and gentlemen. Thank you for standing by. Welcome
to the STAAR Surgical First Quarter 2018 Financial Results Conference Call. (Operator Instructions) This call is being recorded
today, Wednesday, May 2, 2018.</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">At this time, I would like to turn the conference over to Mr. Brian
Moore with EVC Group.</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"><B>Brian Moore <I>- </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Thank you, Gigi, and good afternoon, everyone. Thank you for joining
us on the STAAR Surgical conference call this afternoon to review the company&rsquo;s financial results for the first quarter, which
ended on March 30, 2018.</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">On the call today are Caren Mason, President and CEO of STAAR Surgical
Company; and Deborah Andrews, Chief Financial Officer. The release of the first quarter results was issued just after 4:00 p.m.
Eastern Time and is now available on STAAR&rsquo;s website at www.staar.com.</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">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&rsquo;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 risks and uncertainties associated with the forward-looking statements made in this conference
call and webcast are described in the safe harbor statement in today&rsquo;s press release as well as STAAR&rsquo;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.</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">In addition, to supplement the GAAP numbers, we have provided non-GAAP
adjusted net income or loss and net income and/or loss per share information. We believe that these non-GAAP numbers provide 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&rsquo;s financial release.</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">Following our prepared remarks, we will open the line to questions
from publishing analysts. (Operator Instructions) We thank everyone in advance for their cooperation with this process.</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">Now, I&rsquo;d like to turn the call over to Caren Mason, President and
Chief Executive Officer of STAAR Surgical.</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"><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">Thank you, Brian, and good afternoon, everyone. I will begin our
discussion with an overview of our strong start to 2018 and will update you on our outlook for the remainder of the year. Deborah
will then review key first quarter financial results before we open the call for your questions.</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">Our team at STAAR Surgical is focused upon generating returns for
our shareholders by building a company that provides a compelling business model to ophthalmic surgeons and visual freedom to their
patients. The first quarter financial results illustrate that we are executing to this vision. Furthermore, our progress since
the end of the first quarter leads us to believe that our momentum is continuing.</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">When we last talked with you in late February, we noted that one
of our objectives for fiscal 2018 was to generate more than $100 million in revenues. Today, based on our building momentum and
the continued evidence that a growing number of surgeons are depending on STAAR and our EVO product line to enhance their business
plan profitability and produce their happiest patients, we are raising the bar on the 2018 sales target from low-double digit to
closer to 20% growth over 2017. Our increased growth outlook is based solely on the momentum we are seeing in international markets
and does not include any incremental U.S. contribution beyond our previous forecast. Also even though we are continuing to increase
the investments required to maintain our emerging sales growth trajectory, we expect profitability improvement as compared to 2017
and to increase cash from operations for the full year.</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">As noted in today&rsquo;s earnings release, we are currently enrolling
patients in our European multisite EVO with EDOF presbyopia clinical trial. The cost to conduct this pivotal study and other clinical
studies, increasing regulatory submission fees and expanded effort to build IP protection on new variations of our Collamer material
and EDOF products, commercial infrastructure expansion and consumer outreach will lead to an increase in overall spending as compared
to prior periods. In the first quarter of 2018, operating expenses increased 12% as compared to last year&rsquo;s first quarter. This
rate of growth was significantly below our top line growth rate, and we were, therefore, able to achieve profitability for the
quarter and increase our cash position by approximately $2.3 million from December 31, 2017. To reiterate, we are not modifying
our earnings projection at an improvement over 2017 EPS of negative $0.05 at this time but are certainly getting more comfortable
around the prospect of delivering breakeven to slightly profitable results by year-end.</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">While Deborah will go through the numbers in more detail, there
are a few highlights that I&rsquo;d like to offer. First, our net sales for the quarter grew 33% and were driven by 39% ICL revenue growth.
ICL units grew 41%, and our other products segment, which includes IOLs and injector parts grew 17%.</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">Second, while we expected our gross margin percentage to dip slightly
during 2018 due to strong injector part sales, we are pleased to report that our gross margin actually grew 10 basis points in
the first quarter due to the exceptional ICL growth.</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">STAAR&rsquo;s key international markets contributed to the strong first
quarter performance, with China once again leading the way with 91% ICL unit growth. We continue to make investments in China and
now have more than 60 combined STAAR and distributed dedicated personnel servicing a growing number of strategic partners and providers.
In May, we&rsquo;ll be traveling to China as our largest strategic partner, Aier Eye Hospital Group, features STAAR Surgical and their
positive experience with EVO Visian ICLs at their second international annual refractive surgery meeting.</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">We also recently expressed confidence to you that our challenges
in Korea were being addressed. And during the first quarter, ICL units in that market grew 54%. Key factors behind the Korean turnaround
are new strategic partnerships, renewed and solidified commitments from our distributor partner and the digital marketing and social
media campaigns that STAAR is introducing to the market.</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">Japan at 56% ICL unit growth is another market with 50%-plus unit
growth as compared with last year. In Japan, we are benefiting from strong and significant strategic partnerships and solid digital
marketing and media support. We plan to expand our team in Japan in the near term to meet increasing demand also fueled by recent
Facebook, Instagram and Twitter postings of very happy EVO patients, some with celebrity status.</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">Other key international markets contributed to our strong first
quarter unit growth, including the Middle East with 25% growth and Germany with 22% growth.</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">Our North American results are benefiting from the building interest
in EVO in Canada, with unit growth of 14% in the first quarter as well as our disciplined approach to surgeon certification, practice
development and consumer outreach. We are committed to ensuring that these relationships provide the outstanding premium and primary
positioning we enjoy in our largest international markets. We are demonstrating that we can change the way the ICL is marketed
and perceived in North America as we have in Europe and Asia with the right partners. We continue to prepare 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. 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.</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">Our patient registry has now grown to nearly 1,600 patients, surveyed
post-ICL implementation, with 99.4% reporting they would have the surgery again.</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">Turning now to our quality system audit updates. During Q1 2018,
STAAR completed an extensive series of audits of our facilities, products and processes, most notably, the ISO 1345:2016 and Medical
Device Single Audit Program known as MDSAP certification audits. ISO 13485:2016 is the latest upgrade to the global ISO quality
system standard used in many markets, including the European Union. The Medical Device Single Audit Program is an assessment of
the quality system for conformance to quality system requirements of 5 countries, which are Australia, Brazil, Canada, Japan and
the U.S. And the audit results are recognized by the regulatory bodies of these countries. The results of 19-person days of auditing
by the certifying body resulted in a positive outcome, and we anticipate certification in the near future.</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">In addition to these audits, on April 30, the FDA commenced a reinspection
of our Monrovia facility in relation to the 2014 warning letter. We will provide an update when appropriate and permitted after
the inspection is completed.</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">I have 2 quick updates I&rsquo;d like to share before turning the call
over to Deborah. First, STAAR has purchased lab and manufacturing equipment and tools, office finishing equipment and hired operations
leadership from ReVision Optics, which recently closed its stores. In addition, we secured their office and manufacturing space
south of us in Lake Forest and Orange County on a 5-year lease. We are intent upon designing and building our Foundations 2020
operations improvements, including precision manufacturing and engineering at the site.</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">Our EVO ICL manufacturing for myopia and our IOL manufacturing for
cataract care will remain in the Monrovia facility and should benefit from the precision and automation improvements developed
in Lake Forest. We are considering manufacturing our EVO ICL lenses for presbyopia in the Lake Forest facility as well. Our goal
of achieving effective global manufacturing, packaging and shipping operations with backup facilities designed to mitigate risk,
while achieving significant specialization in selected locations is well underway.</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">Second, I&rsquo;m pleased to have been selected as the new Chair of the
ophthalmic sector for AdvaMed. AdvaMed is the trade association representing the medical device industry headquartered in Washington,
D.C. with over 300 members. AdvaMed promotes competitive policies that foster the highest ethical standards, rapid product approvals,
appropriate reimbursement and access to international markets. The opportunity as chair to bring together the leading ophthalmic
industry members and to create a strong and guiding platform for areas of special interest, including significant regulatory agency
engagement, global outreach on trade and intellectual property, reimbursement for vision care products and industry collaboration
on vision for life initiatives is very exciting.</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">And finally, at the recent ASCRS conference in mid-April, I met
with the leaders of STAAR&rsquo;s key ICL global markets and several prominent surgeons from around the globe. The uniform feedback from
STAAR&rsquo;s business leaders was that our key markets were responding to our business model and recognizing the EVO ICL&rsquo;s capability
to be a significant contributor for surgeon practice profitability and patient satisfaction. The surgeons from our international
markets with the EVO family of lenses validated our team&rsquo;s view.</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">Many of the U.S. surgeons I met with and the team met with expressed
a very strong interest in bringing the EVO family of lenses to the U.S. as soon as possible. We share their enthusiasm and anticipation
and are committed to adhering to regulatory protocol to assure a strong submission and the best timeline possible.</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">And with that, I will now turn the call over to Deborah.</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>

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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"><B>Deborah Andrews <I>STAAR Surgical Company - Interim CFO</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Thank you, Caren, and good afternoon, everyone. I will 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 $27.1 million in the first quarter of 2018, an increase of 33% over the $20.4 million reported for the first quarter of 2017.
The sequential growth rate in net sales was 9%, and Q1 was the fourth consecutive quarter of sequential sales growth.</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">As Caren mentioned, the strong top line increase was driven by ICL
revenue growth of 39% with unit growth of 41%. In addition, beginning with today&rsquo;s reporting, we are combining the presentation
of IOL sales, injector parts and other product sales into an other products category that better reflects STAAR&rsquo;s strategic ICL
focus.</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">The other product sales category grew 17% during first quarter of
2018 and accounted for approximately 22% of our $27.1 million in net sales.</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">Focusing on ICLs, the 39% ICL revenue growth during the first quarter
was driven by strong unit growth on the company&rsquo;s key markets. For instance, we generated 91% unit growth in China, 54% in Korea,
56% in Japan, 25% in both the Middle East and Latin America and 22% in Germany.</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">Moving down the income statement, our gross profit margin for the
first quarter was 71.7%, up 10 basis points compared to the prior year period gross profit margin of 71.6%. The slight increase
in gross margin for the quarter resulted from the strong ICL, TICL revenue growth and improved IOL mix, which more than offset
the negative impact of &mdash; to margins of increased injector part sales and higher unit costs.</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">While we had originally forecasted slight decline in gross margins
for 2018 due to a higher mix of lower-margin injector part sales, we now believe that if we maintain the ICL growth rate achieved
during the first quarter throughout 2018, gross margins will increase as compared to 2017. For the first quarter of 2018, gross
margin dollars increased 33% over the prior year quarter to $19.4 million.</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">Total operating expenses for the first quarter were $18.6 million,
an increase of 12% compared to the prior year quarter of $16.7 million.</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">Taking a closer look at the components of operating expenses. G&amp;A
expense was $6.2 million as compared to $5.4 million due to increased headcount and compensation. Sales and marketing expenses
were $7.4 million as compared with $6.5 million due to the increased investment in digital, consumer marketing and commercial infrastructure
and our R&amp;D expenses was $5 million during the first quarter as compared to $4.8 million last year with increased clinical
expenses associated with our clinical trial for the next-generation ICL with EDOF optic and increased development project spending,
partially offset by decreased quality remediation expenses.</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">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We generated operating income of approximately $800,000 during the
first quarter. Net income during the first quarter was approximately $600,000 or $0.01 per diluted share, a meaningful improvement
as compared with a net loss of $2.2 million or $0.05 per diluted share in the prior year period.</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">On a non-GAAP basis, we reported adjusted net income for the first
quarter of $1.8 million or $0.04 a share as compared with an adjusted net loss for the same period of 2017 of $1.6 million or $0.04
a share.</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">Turning now to our balance sheet. Our cash, cash equivalents and
restricted cash at March 30, 2018, totaled $20.9 million compared with $18.6 million as of December 31, 2017. The company generated
$2.5 million in cash from operating activities in the first quarter of 2018.</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">That concludes our prepared remarks. At this time, operator, please
open the line for questions.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(Operator Instructions) And our first question is from Brian Weinstein
from William Blair.</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"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Great. This is Andrew on for Brian today. I wanted to start with
the cash in the quarter. Obviously, it was up $2.3 million sequentially. Having this growing cash balance urge you to bring forward
any of your planned investments into this year? And does this kind of help bring forward some investments in the United States
a little bit quicker than anticipated?</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Well, I think we&rsquo;re definitely being opportunistic as we were with
the ReVision Optics opportunity. When &mdash; we do definitely have plans with Foundations 2020 to invest in equipment and systems
and resources that will really support us getting further into precision manufacturing, engineering and automation. Also, there
is always opportunity as well for us to increase our spending in those markets where we see the greatest opportunity. So yes, we
will definitely be opportunistic and also continue to try to accelerate the top line, manage expenses appropriately, make great
investments and hopefully get to that breakeven or better by year-end.</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"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Great. And then, on the presbyopia clinical trial, could you remind
us when you think that you&rsquo;re going to be done enrolling patients on that? And when you expect approval in the larger markets?</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Okay. But we really haven&rsquo;t given the details of the protocol for
the study. We are pleased with the progress we&rsquo;re making enrolling patients. We expect our first plans as really as tomorrow. And
our hope is that we will be able to wind up this study by year-end at the latest.</P>

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


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    <TD STYLE="width: 100%; padding: 2pt"><FONT STYLE="color: White">MAY 02, 2018 / 4:30PM EDT, Q1 2018 STAAR Surgical Co Earnings
    Call</FONT></TD></TR>
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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">&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"></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"><B>Operator</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Our next question is from James Sidoti from Sidoti &amp; Co.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;&nbsp;</B></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>James Philip Sidoti <I>Sidoti &amp; Company, LLC - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Well, quite a bit in the quarter. Can you talk a little bit more
about your comments regarding the FDA and the inspection?</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">No, I cannot. The comments that I made during the script reading
as well as in the press release are all we can really say.</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"></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>James Philip Sidoti <I>Sidoti &amp; Company, LLC - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay. Can you just repeat what you said then?</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"></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>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">Sure, be happy to. The reinspection of our Monrovia facility in
relation to the 2014 warning letter commenced on April 30. We&rsquo;ll provide an update when appropriate and permitted after the inspection
is completed.</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"></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>James Philip Sidoti <I>Sidoti &amp; Company, LLC - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay. I think everybody has been waiting a while to hear that. Congratulations.</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"></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>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">We&rsquo;re very happy that it started. Yes.</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"></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>James Philip Sidoti <I>Sidoti &amp; Company, LLC - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay. Can we talk about the facilities you said you the leased a
third facility. So when you maintain the R&amp;D in the facility where you have the Investor Day?</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"></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"><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">Yes. So the testing facility will remain the technology center.
The Lake Forest facility is really a center of excellence for precision, engineering and automation development. Most of the processes
and systems development there will be transferred to Monrovia as appropriate and Aliso Viejo as appropriate. And then right now,
we are strongly weighing the benefits of having our presbyopia lenses manufacturing in Lake Forest. This gives us an opportunity
to maximize our production capacity here in Monrovia, specializing in myopia and Cataract Care, specializing in presbyopia in Lake
Forest. And also making sure that we have the ability as necessary to have duplicity for the risk management so necessary, especially
on the strong growth trajectory that&rsquo;s now underway.</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"></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>James Philip Sidoti <I>Sidoti &amp; Company, LLC - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay. And I assume the $2 million increase in PP&amp;E and the balance
sheet that&rsquo;s related to the leasing in this facility?</P>

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


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    <TD STYLE="width: 100%; padding: 2pt"><FONT STYLE="color: White">MAY 02, 2018 / 4:30PM EDT, Q1 2018 STAAR Surgical Co Earnings
    Call</FONT></TD></TR>
</TABLE>

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

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Yes, in part as well as other investments in the U.S. primarily.</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"></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>James Philip Sidoti <I>Sidoti &amp; Company, LLC - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Can you repeat what you said about China in the quarter?</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"></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>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">Sure. So China in the quarter was up 91% in units. We had very strong
momentum in China. We have now 60 individuals between our STAAR employees and our dedicated distributor employees that are supporting
the business model we established in the first quarter of 2016. So we are very excited about the continuing momentum there. A,
we have multiple strategic agreements for both public and private entities within China. And a team is going over to China to partake
in Aier Hospital Group&rsquo;s second annual international refractive symposium where we will be a headline company. There will be other
companies in attendance as well, but we are very enthusiastic about the positioning that Aier places us as a premium and primary
refractive procedure at high to mid-diopter ranges.</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"></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>James Philip Sidoti <I>Sidoti &amp; Company, LLC - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay. And it&rsquo;s fair to say you have direct-to-consumer marketing
programs &mdash; electronic marketing programs in China, Korea and Japan right now?</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"></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>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">That is correct.</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"></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>Operator</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(Operator Instructions) And our next question is from Jason Mills
from Canaccord Genuity.</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"></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>C. Furlong <I>Canaccord Genuity Limited, Research Division -
Associate</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">This is actually Cecilia Furlong on for Jason. Can you hear me okay?</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"></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>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">Yes, Cecilia.</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"></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>C. Furlong <I>Canaccord Genuity Limited, Research Division -
Associate</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">And congrats on a really great quarter and meaningful progress on
the warning letter front. That&rsquo;s great to hear.</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"></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>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">Thank you.</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>C. Furlong <I>Canaccord Genuity Limited, Research Division -
Associate</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I was wondering could you just provide some additional color just
around your pricing strategy in lower-diopter ICLs and how it played out in the quarter. Does unit volume trends share capture
you&rsquo;ve seen today and where this can take STAAR in terms of continuing to grab LASIK?</P>

<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>


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    <TD STYLE="width: 100%; padding: 2pt"><FONT STYLE="color: White">MAY 02, 2018 / 4:30PM EDT, Q1 2018 STAAR Surgical Co Earnings
    Call</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</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"></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>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">Okay. So with regard to the pricing strategy, as we go down the
diopter range to mid to lower diopter, we find that LASIK pricing does weigh more for the patient because the procedure requirement
in terms of reshaping, et cetera, for LASIK does give a patient of choice. And we know all the right reasons why we believe that
the ICL is always the best choice. But it also ends up being important in our consumer pricing and consumer outreach that we have
less of a difference than in the higher diopter ranges, especially from patients with astigmatism where there really is no other
selection networks. So bottom line is, yes, we do lower pricing in a range of 15% to 25% usually, not always, but usually. That
does make a huge impact in supporting the patient&rsquo;s decision to go to ICL. And if you could repeat your second question, please?</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"></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>C. Furlong <I>Canaccord Genuity Limited, Research Division -
Associate</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I guess just in terms of what you&rsquo;re seeing in terms of grabbing
LASIK here just as a result of your pricing changes?</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Well, at this time, we do know that we are gaining share, especially
in the markets that we talked about today that have very high growth. And between midyear to third quarter, we will start talking,
and so it will have been about a year since the &mdash; it was actually last fall that we really started this initiative of lower
diopter. So at that point, we will really start to solidify what the market share growth is. It is significant, obviously, from
the volume increase that we&rsquo;ve reported.</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>C. Furlong <I>Canaccord Genuity Limited, Research Division -
Associate</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay, great. Thanks for the color. And then just could talk a little
bit more about the positive trends out of the Korean markets so far in 2018? I know you had expected growth, but is this kind of
in line? How are the expectations and just what you&rsquo;re thinking on a go-forward basis?</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Yes. So I think the first quarter in Korea benefited from a really
strong restart. The inclusion of strategic partnerships, the beginning of a number of major outreach programs, consumer marketing,
et cetera. I believe that, especially with Toric lenses, we&rsquo;re seeing a really nice increase. So we expect Korea will be a very
strong component for us for the year. And as Korea is gearing back up, we&rsquo;ll probably see some higher quarters and then a few quarters
that are always double digit, but maybe not as significant as Q1. But for the year, we expect significant growth in Korea based
on these initiatives.</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"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Our next question is from Raymond Myers from Benchmark.</P>

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

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    <TD STYLE="width: 100%; padding: 2pt"><FONT STYLE="color: White">MAY 02, 2018 / 4:30PM EDT, Q1 2018 STAAR Surgical Co Earnings
    Call</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</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"><B>Raymond Alexander Myers <I>The Benchmark Company, LLC, Research
Division - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Question is describe the ICL market potential in Japan and perhaps
some of the other markets where STAAR has executed marketing partnerships over the years?</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Okay, so in Japan, we&rsquo;re really building the ICL market. We are
the major and perhaps sole major company in terms of building the ICL story. We think Japan where we have had strong IOL business
for many years. We have enough confidence in what we&rsquo;re doing there that we are adding to our team in Japan. And we are in May
Japan a target market for us to invest significant consumer outreach in digital marketing dollars. We have not sized Japan in terms
of exactly what the total target would be. But it also is in 40%, 50% growth range for sure going for the year.</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Raymond Alexander Myers <I>The Benchmark Company, LLC, Research
Division - Research Analyst</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay. Sounds good. And my second question is about which products
or world regions are you most excited about over a 2- or 3-year planning horizon?</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Okay, so from the big picture, I would say that, in terms of markets,
we&rsquo;re most excited about bringing our business model too in a very big way, I would say The United States. In the U.S. market,
we are, obviously, hoping for positive outcomes associated with the bringing Toric to the U.S. and then hopefully as quickly as
possible, the EVO family of lenses where I had indicated on the script. There is such glamor from the U.S. refractory surgeons
that we have spoken with who have contacted us. And then after that, of course, I&rsquo;m excited about presbyopia globally starting
with the EU. And in terms of building the myopia market, really, we have just got to the very surface of the opportunity. We are
talking about 3.5 million myopic eyes of opportunity annually where refractive procedures are performed. We got 1.5 million presbyopic
eyes, and we believe that surgeons take on more and more ICL as the way, their business models are driven as well as their patient
satisfaction levels are so very high, we think that 5.5 million possible lenses where we&rsquo;re really building a 30% increase in the
market we think by introducing presbyopia and bringing more ICL, we see a tremendous opportunity going forward in terms of what
we can do with this great visual freedom technology.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Okay, right thank you very much. We really appreciate your support
and coverage of the company.</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"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">At this time, I&rsquo;m showing no further questions. I would like to
turn the call back over to Caren Mason, President and CEO, for closing remarks.</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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><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">Thank you very much, and thanks, everyone, for your participation
on our call today. We&rsquo;ll be on the road again as we have recently in the Washington, D.C. and Delaware and Philadelphia area. We&rsquo;ll
be visiting with the financial community in the coming weeks at the Bank of America Merrill Lynch Healthcare Conference on May
16 in Las Vegas. We appreciate your interest and investment in our company. All the best to all of you.</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></B></P>

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<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>Operator</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and gentlemen, thank you for your participation in today&rsquo;s
conference. This concludes the program. You may now disconnect.</P>

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