<SEC-DOCUMENT>0001144204-12-023785.txt : 20120425
<SEC-HEADER>0001144204-12-023785.hdr.sgml : 20120425
<ACCEPTANCE-DATETIME>20120425163923
ACCESSION NUMBER:		0001144204-12-023785
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		11
CONFORMED PERIOD OF REPORT:	20120331
FILED AS OF DATE:		20120425
DATE AS OF CHANGE:		20120425

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROCKY BRANDS, INC.
		CENTRAL INDEX KEY:			0000895456
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				311364046
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34382
		FILM NUMBER:		12780071

	BUSINESS ADDRESS:	
		STREET 1:		39 EAST CANAL STREET
		CITY:			NELSONVILLE
		STATE:			OH
		ZIP:			45764
		BUSINESS PHONE:		6147531951

	MAIL ADDRESS:	
		STREET 1:		39 EAST CANAL STREET
		CITY:			NELSONVILLE
		STATE:			OH
		ZIP:			45764

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ROCKY SHOES & BOOTS INC
		DATE OF NAME CHANGE:	19950706
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>v310465_10q.htm
<DESCRIPTION>QUARTERLY REPORT
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

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

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

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings"><B>x</B></FONT></TD><TD><B>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For the quarterly period ended March 31, 2012</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings"></FONT></TD><TD></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For the transition period from <U>&#9;</U> to <U>&#9;</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Commission file number: <B>001-34382</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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: 50%; padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold; text-align: center">Ohio</TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold; text-align: center">31-1364046</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(State or Other Jurisdiction of</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(I.R.S. Employer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Incorporation or Organization)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Identification No.)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>39 E. Canal Street, Nelsonville, Ohio
45764</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices,
Including Zip Code)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(740) 753-1951</B></P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or
for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. YES&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT> NO&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant
to Rule 405 of Regulation S-T (&sect; 232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit and post such files). Yes&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT> No&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, or a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act. (Check
one):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 120.75pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Large accelerated filer&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Accelerated filer&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT></TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Non-accelerated filer&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">Smaller reporting company&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">(Do not check if a smaller reporting company)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a shell company
(as defined in Rule 12b-2 of the Exchange Act). YES&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT> NO&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As of April 20, 2012, 7,503,568 shares of Rocky Brands, Inc.
common stock, no par value, were outstanding.</P>

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

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

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

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

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

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

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

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


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

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold; text-align: center">&nbsp;PAGE<BR> NUMBER</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 82%; padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold">PART I.&nbsp;&nbsp;FINANCIAL INFORMATION</TD>
    <TD STYLE="width: 18%; padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold; text-align: center"></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 46.6pt; text-indent: -21.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 46.6pt; text-indent: -21.05pt">Item 1.&nbsp;&nbsp;Financial Statements</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">Condensed Consolidated Balance Sheets<BR> March 31, 2012 and 2011 (Unaudited), and December 31, 2011</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">3</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">Condensed Consolidated Statements of Comprehensive Income for the Three Months Ended March 31, 2012 and 2011 (Unaudited)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">4</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">Condensed Consolidated Statements of Cash Flows<BR> for the Three Months Ended March 31, 2012 and 2011 (Unaudited)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">5</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">Notes to the Interim Unaudited Condensed Consolidated Financial Statements for the Three-Months Ended March 31, 2012 and 2011</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">6 &ndash;15</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 46.6pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 2.&nbsp;&nbsp;Management's Discussion and Analysis of Financial Condition and Results of Operations</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">16 &ndash; 21</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 3.&nbsp;&nbsp;Quantitative and Qualitative Disclosures About Market Risk</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">21</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 88.55pt; text-indent: -63pt">Item 4.&nbsp;&nbsp;Controls and Procedures</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">21</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold; text-align: justify">PART II.&nbsp;&nbsp;OTHER INFORMATION</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 46.6pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 1.&nbsp;&nbsp;Legal Proceedings</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">22</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 1A.&nbsp;&nbsp; Risk Factors</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">22</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -40.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 2.&nbsp;&nbsp;Unregistered Sales of Equity Securities and Use of Proceeds</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">22</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -40.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 3.&nbsp;&nbsp;Defaults Upon Senior Securities</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">22</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -40.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 4.&nbsp;&nbsp;Mine Safety Disclosures</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">22</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -40.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 5.&nbsp;&nbsp;Other Information</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">22</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -40.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -61.55pt">Item 6.&nbsp;&nbsp;Exhibits</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">22</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 87.1pt; text-indent: -40.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-weight: bold; text-align: justify">SIGNATURE</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">23</TD></TR>
</TABLE>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 1 - FINANCIAL STATEMENTS</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROCKY BRANDS, INC. AND SUBSIDIARIES</B></P>

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

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

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">March 31, 2012</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">December 31, 2011</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">March 31, 2011</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">(Unaudited)</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">(Unaudited)</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">ASSETS:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">CURRENT ASSETS:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 58%; font-size: 10pt; text-align: left; padding-left: 10pt">Cash and cash equivalents</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">2,424,864</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">3,650,291</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">2,230,661</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Trade receivables &ndash; net</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">38,587,112</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">45,008,793</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">37,459,868</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Other receivables</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">783,349</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">946,686</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,010,981</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-left: 10pt">Inventories</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">64,113,346</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">65,019,048</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">61,654,840</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Income tax receivable</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">947,575</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,164,664</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">260,555</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Deferred income taxes</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,154,040</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,154,040</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,218,101</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Prepaid expenses</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,842,105</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,561,941</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,033,002</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt">Total current assets</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">110,852,391</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">119,505,463</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">106,868,008</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">FIXED ASSETS &ndash; net</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">24,572,535</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">23,557,102</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">22,631,554</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">IDENTIFIED INTANGIBLES</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">30,498,545</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">30,493,107</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">30,512,025</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">OTHER ASSETS</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">468,692</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">510,293</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,548,308</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">166,392,163</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">174,065,965</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">161,559,895</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">LIABILITIES AND SHAREHOLDERS' EQUITY:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">CURRENT LIABILITIES:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Accounts payable</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">12,643,640</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">5,696,363</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">10,368,817</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Current maturities &ndash; long term debt</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">463,749</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">&nbsp;Accrued expenses:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt">&nbsp;Salaries and wages</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">765,143</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,310,906</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">961,408</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt">&nbsp;Taxes - other</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">481,847</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">609,992</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">554,680</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt">&nbsp;Accrued freight</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">463,325</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">633,254</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">729,659</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-left: 20pt">&nbsp;Commissions</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">490,331</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">709,201</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">596,293</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt">&nbsp;Current portion of pension funding</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">680,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt; padding-left: 20pt">&nbsp;Other</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,056,597</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">970,806</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,499,918</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt">Total current liabilities</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">15,900,883</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">10,930,522</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">15,854,524</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">LONG TERM DEBT &ndash; less current maturities</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">21,512,650</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">35,000,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">27,300,087</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">DEFERRED INCOME TAXES</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">10,987,395</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">10,987,395</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">9,374,685</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">DEFERRED PENSION LIABILITY</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,738,374</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">DEFERRED LIABILITIES</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">488,437</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">488,437</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">179,560</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">TOTAL LIABILITIES</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">48,889,365</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">57,406,354</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">55,447,230</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">COMMITMENTS AND CONTINGENCIES</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">SHAREHOLDERS' EQUITY:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">Common stock, no par value;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.12in">25,000,000 shares authorized; issued and outstanding March 31, 2012 - 7,503,568; December 31, 2011 - 7,489,995 and March 31, 2011 - 7,489,995</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">69,694,770</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">69,572,270</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">69,546,028</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Accumulated other comprehensive loss</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(2,755,425</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Retained earnings</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">47,808,028</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">47,087,341</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">39,322,062</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 20pt">Total shareholders' equity</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">117,502,798</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">116,659,611</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">106,112,665</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">166,392,163</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">174,065,965</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">161,559,895</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>




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

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




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



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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to the interim unaudited condensed
consolidated financial statements.&nbsp;</P>

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

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



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROCKY BRANDS, INC. AND SUBSIDIARIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONDENSED CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME</B></P>

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

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

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




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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">Three Months Ended</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">March 31,</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 72%; font-size: 10pt; text-align: left">NET SALES</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">53,325,918</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">52,306,275</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">COST OF GOODS SOLD</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">35,303,837</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">33,040,330</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">GROSS MARGIN</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">18,022,081</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">19,265,945</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">SELLING, GENERAL AND</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;ADMINISTRATIVE EXPENSES</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">16,742,058</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">18,229,351</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">INCOME FROM OPERATIONS</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,280,023</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,036,594</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">OTHER INCOME AND (EXPENSES):</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Interest expense, net</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(144,347</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(215,532</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt; padding-bottom: 1pt">Other &ndash; net</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(8,989</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">12,554</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt">Total other - net</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(153,336</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(202,978</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">INCOME BEFORE INCOME TAXES</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,126,687</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">833,616</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">INCOME TAX EXPENSE</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">406,000</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">292,000</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">NET INCOME</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">720,687</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">541,616</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">NET INCOME PER SHARE</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-left: 10pt">Basic</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">0.10</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">0.07</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-left: 10pt">Diluted</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">0.10</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">0.07</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">WEIGHTED AVERAGE NUMBER OF</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;&nbsp;&nbsp;COMMON SHARES OUTSTANDING</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-left: 10pt; padding-bottom: 2.5pt">Basic</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">7,503,270</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">7,476,448</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-left: 10pt; padding-bottom: 2.5pt">Diluted</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">7,503,270</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">7,478,611</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">COMPREHENSIVE INCOME</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Net income</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">720,687</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">541,616</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Other comprehensive income:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Amortization of unrecognized transition obligation,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt; padding-bottom: 1pt">service and net loss</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">-</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">73,564</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">TOTAL COMPREHENSIVE INCOME</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">720,687</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">615,180</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD></TR>
</TABLE>




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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to the interim unaudited condensed
consolidated financial statements.</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROCKY BRANDS, INC. AND SUBSIDIARIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONDENSED CONSOLIDATED STATEMENTS OF
CASH FLOWS</B></P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-style: italic">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">Three Months Ended</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">March 31,</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">CASH FLOWS FROM OPERATING ACTIVITIES:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 72%; font-size: 10pt; text-align: left">Net income</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">720,687</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">541,616</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Adjustments to reconcile net income to net cash</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">&nbsp;provided by operating activities:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Depreciation and amortization</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,344,368</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,454,857</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Deferred compensation and other</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">105,889</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">(Gain) loss on disposal of fixed assets</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(16,844</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">36,526</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Stock compensation expense</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">122,500</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">122,500</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Change in assets and liabilities</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-left: 10pt">Receivables</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">6,585,018</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">10,034,061</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-left: 10pt">Inventories</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">905,702</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(2,802,284</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Other current assets</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(63,075</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(1,499,705</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Other assets</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">41,601</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(325,596</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">Accounts payable</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">6,631,539</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,416,419</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt; padding-bottom: 1pt">Accrued and other liabilities</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(1,976,916</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(2,172,949</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 20pt; padding-bottom: 1pt">Net cash provided by operating activities</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">14,294,580</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">6,911,334</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">CASH FLOWS FROM INVESTING ACTIVITIES:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Purchase of fixed assets</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(2,038,016</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(2,055,667</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Investment in trademarks and patents</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(17,782</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(28,706</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Proceeds from sale of fixed assets</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">23,141</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">1,724</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt; padding-bottom: 1pt">Net cash used in investing activities</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(2,032,657</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(2,082,649</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">CASH FLOWS FROM FINANCING ACTIVITIES:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Proceeds from revolving credit facility</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">9,977,125</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">16,246,162</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Repayments of revolving credit facility</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(23,464,475</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(23,445,000</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Repayments of long-term debt</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(133,144</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Proceeds from exercise of stock options</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">-</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">371,427</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt; padding-bottom: 1pt">Net cash used in financing activities</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(13,487,350</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(6,960,555</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">DECREASE IN CASH AND CASH EQUIVALENTS</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(1,225,427</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(2,131,870</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">CASH AND CASH EQUIVALENTS,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">BEGINNING OF PERIOD</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">3,650,291</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">4,362,531</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">CASH AND CASH EQUIVALENTS,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">END OF PERIOD</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">2,424,864</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 2.5pt double">2,230,661</TD><TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD></TR>
</TABLE>




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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to the interim unaudited condensed
consolidated financial statements.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">NOTES TO THE INTERIM UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">FOR THE THREE-MONTHS ENDED MARCH 31, 2012 AND 2011</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>1.</B></TD><TD STYLE="text-align: justify"><B>INTERIM FINANCIAL REPORTING</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in">In the opinion of management, the accompanying interim
unaudited condensed consolidated financial statements reflect all adjustments that are necessary for a fair presentation of the
financial results. All such adjustments reflected in the unaudited interim condensed consolidated financial statements are considered
to be of a normal and recurring nature. The results of the operations for the three months ended March 31, 2012 and 2011 are not
necessarily indicative of the results to be expected for the whole year. Accordingly, these unaudited condensed consolidated financial
statements should be read in conjunction with the consolidated financial statements and notes thereto contained in our Annual Report
on Form 10-K for the year ended December 31, 2011. Certain amounts from prior year have been reclassified to conform to current
year presentation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>2.</B></TD><TD STYLE="text-align: justify"><B>TRADE RECEIVABLES</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Trade receivables are presented net of the related
allowance for uncollectible accounts of approximately $466,000, $556,000 and $847,000 at March 31, 2012, December 31, 2011 and
March 31, 2011, respectively. The allowance for uncollectible accounts is calculated based on the relative age and size of trade
receivable balances. Our credit policy generally provides that trade receivables will be deemed uncollectible and written-off once
we have pursued all reasonable efforts to collect on the account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>3.</B></TD><TD STYLE="text-align: justify"><B>INVENTORIES</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-indent: 0.5in">Inventories are comprised of the
following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.35pt 0pt 0.5in; text-align: center; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">March 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">December 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">March 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">2012</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">2011</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">2011</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">(Unaudited)</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">(Unaudited)</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 58%; font-size: 10pt; text-align: left">Raw materials</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">10,998,966</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">8,303,064</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">10,759,817</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Work-in-process</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">628,803</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">476,991</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">847,197</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Finished goods</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">52,601,357</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">56,342,273</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">50,192,066</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Reserve for obsolescence or</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;lower of cost or market</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(115,780</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(103,280</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(144,240</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">Total</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">64,113,346</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">65,019,048</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">61,654,840</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.35pt 0pt 0.5in; text-align: center; color: Red"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.35pt 0pt 0.5in; text-align: center; color: Red"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.35pt 0pt 0.5in; text-align: center; color: Red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.35pt 0pt 0.5in; text-align: center; color: Red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.35pt 0pt 0.5in; text-align: center; color: Red"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.35pt 0pt 0.5in; text-align: center; color: Red">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0"><B></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>4.</B></TD><TD STYLE="text-align: justify"><B>SUPPLEMENTAL CASH FLOW INFORMATION</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in">Supplemental cash flow information is as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">(Unaudited)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">Three Months Ended</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">March 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 72%; font-size: 10pt; padding-bottom: 2.5pt">Interest</TD><TD STYLE="width: 2%; font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">177,125</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">209,900</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Federal, state and local income taxes,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;net of refunds</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">165,910</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">974,785</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Fixed asset purchases in accounts payable</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">469,908</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">487,795</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in; color: Red"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in; color: Red">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>5.</B></TD><TD STYLE="text-align: justify"><B>PER SHARE INFORMATION</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Basic earnings per share (&ldquo;EPS&rdquo;) is computed
by dividing net income applicable to common shareholders by the weighted average number of common shares outstanding during each
period. The diluted earnings per share computation includes common share equivalents, when dilutive. There are no adjustments to
net income necessary in the calculation of basic and diluted earnings per share.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">A reconciliation of the shares
used in the basic and diluted income per common share computation for the three-months ended March 31, 2012 and 2011 is as
follows:</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">(Unaudited)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">Three Months Ended</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">March 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">Weighted average</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 72%; font-size: 10pt">&nbsp;shares outstanding</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">7,503,270</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">7,476,448</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Dilutive stock options</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,163</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">Dilutive weighted average</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;shares outstanding</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">7,503,270</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">7,478,611</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">Anti-dilutive stock options/weighted</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;average shares outstanding</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">13,626</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">146,389</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>



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

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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in; color: Red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in; color: Red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in; color: Red"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in; color: Red">&nbsp;</P>

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

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>6.</B></TD><TD STYLE="text-align: justify"><B>RECENT FINANCIAL ACCOUNTING STANDARDS</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Recently adopted accounting standards</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In April 2011, the Financial Accounting and Standards
Board (FASB) issued ASU No. 2011-02, <I>Receivables (Topic 310): A Creditor&rsquo;s Determination of Whether a Restructuring Is
a Troubled Debt Restructuring</I>. The FASB believes the guidance in this ASU will improve financial reporting by creating greater
consistency in the way GAAP is applied for various types of debt restructurings. The ASU clarifies which loan modifications constitute
troubled debt restructurings. It is intended to assist creditors in determining whether a modification of the terms of a receivable
meets the criteria to be considered a troubled debt restructuring, both for purposes of recording an impairment loss and for disclosure
of troubled debt restructurings. In evaluating whether a restructuring constitutes a troubled debt restructuring, a creditor must
separately conclude that both of the following exist: (<I>a</I>) the restructuring constitutes a concession; and (<I>b</I>) the
debtor is experiencing financial difficulties. The amendments to <I>FASB Accounting Standards Codification</I>&trade; (Codification)
Topic 310, <I>Receivables</I>, clarify the guidance on a creditor&rsquo;s evaluation of whether it has granted a concession and
whether a debtor is experiencing financial difficulties. The guidance was effective for interim and annual periods beginning on
or after June 15, 2011, and applies retrospectively to restructurings occurring on or after the beginning of the fiscal year of
adoption. The adoption of this standard did not have a material effect on our consolidated financial statements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In May 2011, the FASB issued ASU No. 2011-04, <I>Fair
Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and
IFRSs.</I> This ASU represents the converged guidance of the FASB and the IASB (the Boards) on fair value measurement. The collective
efforts of the Boards and their staffs, reflected in ASU 2011-04, have resulted in common requirements for measuring fair value
and for disclosing information about fair value measurements, including a consistent meaning of the term &ldquo;fair value.&rdquo;
The Boards have concluded the common requirements will result in greater comparability of fair value measurements presented and
disclosed in financial statements prepared in accordance with U.S. GAAP and IFRSs. The amendments in this ASU are to be applied
prospectively. For public entities, the amendments are effective during interim and annual periods beginning after December 15,
2011. The adoption of this standard did not have a material effect on our consolidated financial statements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In September 2011, the FASB issued ASU No. 2011-08,
<I>Intangibles &ndash; Goodwill and Other &ndash; (Topic 350) Testing Goodwill for Impairment. </I>The amendments in this update
will allow an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative
goodwill impairment test. Under these amendments, an entity would not be required to calculate the fair value of a reporting unit
unless the entity determines, based on a qualitative assessment, that it is more likely than not that its fair value is less than
its carrying amount. The amendments include a number of events and circumstances for an entity to consider in conducting the qualitative
assessment. The amendments are effective for annual and interim goodwill impairment tests performed for fiscal years beginning
after December 15, 2011. The adoption of this standard did not have a material effect on our consolidated financial statements.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="color: black">In June 2011, the FASB
issued ASU No. 2011-05, <I>Comprehensive Income (Topic 220): Presentation of Comprehensive Income.</I> Under the amendments to
Topic 220, an entity has the option to present the total of comprehensive income, the components of net income and the components
of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive
statements. In both choices, an entity is required to present each component of net income along with total net income, each component
of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. This
update eliminates the option to present the components of other comprehensive income as part of the statement of changes in stockholders'
equity. The amendments in this update do not change the items that must be reported in other comprehensive income or when an item
of other comprehensive income must be reclassified to net income. </FONT>The amendments in this update should be applied retrospectively.
For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December
15, 2011. Early adoption is permitted, because compliance with the amendments is already permitted. The amendments do not require
any transition disclosures. The adoption of this standard did not have a material effect on our consolidated financial statements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Accounting standards not yet adopted</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In December 2011, the FASB issued ASU No. 2011-12,
<I>Comprehensive Income (Topic 220): </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="color: black"><I>Deferral of the Effective
Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting
Standards Update No. 2011-05.</I> The amendments in this update supersede certain pending paragraphs in Accounting Standards Update
No. 2011-05,<I>Comprehensive Income (Topic 220): Presentation of Comprehensive Income</I>, to effectively defer only those changes
in Update 2011-05 that relate to the presentation of reclassification adjustments out of accumulated other comprehensive income.
The amendments will be temporary to allow the FASB time to redeliberate the presentation requirements for reclassifications out
of accumulated other comprehensive income for annual and interim financial statements for public, private, and non-profit entities.</FONT>.
We are currently assessing the potential impact of the adoption of this amendment on our consolidated financial statements and
related disclosures.</P>

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

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

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

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

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>7.</B></TD><TD STYLE="text-align: justify"><B>INCOME TAXES</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">We file income tax returns in the U.S. Federal jurisdiction
and various state and foreign jurisdictions. We are no longer subject to U.S. Federal tax examinations for years before 2008. State
jurisdictions that remain subject to examination range from 2007 to 2010. Foreign jurisdiction tax returns that remain subject
to examination range from 2005 to 2010 for Canada and from 2005 to 2010 for Puerto Rico. We do not believe there will be any material
changes in our unrecognized tax positions over the next 12 months.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Our policy is to recognize interest and
penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of March 31, 2012, accrued
interest or penalties were not material, and no such expenses were recognized during the quarter. We provided for income
taxes at an estimated effective tax rate of 36% and 35% for the three months ended March 31, 2012 and 2011, respectively. The
estimated effective tax rate for 2012 is higher than the estimated rate for 2011 as we made additional permanent capital
investment in our operations in the Dominican Republic in 2011, which reduced the amount of dividends that we needed to
provide for U.S. income taxes. We do not expect to make additional permanent capital investment in 2012.</P>

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

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

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

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

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

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>8.</B></TD><TD STYLE="text-align: justify"><B>INTANGIBLE ASSETS</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">A schedule of intangible assets is as follows:</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Gross</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Accumulated</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Carrying</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">March 31, 2012 (unaudited)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amortization</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Trademarks:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 58%; font-size: 10pt; text-align: left">&nbsp;&nbsp;&nbsp;Wholesale</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">27,243,578</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">27,243,578</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;&nbsp;&nbsp;Retail</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,900,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,900,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Patents</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,478,571</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,123,604</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">354,967</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Customer relationships</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;Total Identified Intangibles</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">33,622,149</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,123,604</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">30,498,545</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Gross</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Accumulated</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Carrying</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">December 31, 2011</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amortization</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Trademarks:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 58%; font-size: 10pt; text-align: left">&nbsp;&nbsp;&nbsp;Wholesale</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">27,243,578</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">27,243,578</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;&nbsp;&nbsp;Retail</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,900,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,900,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">Patents</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,460,790</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,111,261</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">349,529</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Customer relationships</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;Total Identified Intangibles</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">33,604,368</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,111,261</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">30,493,107</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Gross</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Accumulated</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">Carrying</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">March 31, 2011 (unaudited)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amortization</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Trademarks:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 58%; font-size: 10pt; text-align: left">&nbsp;&nbsp;&nbsp;Wholesale</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">27,243,578</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">27,243,578</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;&nbsp;&nbsp;Retail</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,900,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,900,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Patents</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,443,398</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2,074,951</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">368,447</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Customer relationships</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;Total Identified Intangibles</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">33,586,976</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,074,951</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">30,512,025</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


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

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="10" STYLE="text-align: left">Amortization expense for intangible assets was $12,343 and $12,165 for the three months ended March 31, 2012 and 2011, respectively.&nbsp; The weighted average amortization period for patents is 15 years</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9" STYLE="font-weight: bold">Estimate of Aggregate Amortization Expense for the years ending December 31,:</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="width: 25%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 20%; font-size: 10pt; text-align: right">2013</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 20%; font-size: 10pt; text-align: right">48,508</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: center; vertical-align: middle">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2014</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">47,735</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2015</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">47,160</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2016</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">44,386</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">2017</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">39,818</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>



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



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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>9.</B></TD><TD STYLE="text-align: justify"><B>CAPITAL STOCK</B></TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">On May 11, 2004, our shareholders approved the 2004
Stock Incentive Plan. The Plan includes 750,000 of our common shares that may be granted for stock options and restricted stock
awards. As of March 31, 2012, we were authorized to issue approximately 334,250 shares under our existing plans.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Plan generally provides for grants with the exercise
price equal to fair value on the date of grant, graduated vesting periods of up to five years, and lives not exceeding ten years.
The following summarizes stock option transactions from January 1, 2012 through March 31, 2012:</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Shares</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted Average Exercise&nbsp; Price</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 72%; font-size: 10pt; text-align: left">Options outstanding at January 1, 2012</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">100,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">21.31</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;Issued</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;Exercised</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;Forfeited</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(89,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">20.93</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Options outstanding at March 31, 2012</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">11,000</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">24.36</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Options exercisable at:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;January 1, 2012</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">100,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">21.31</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;March 31, 2012</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">11,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">24.36</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Unvested options at March 31, 2012</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>



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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three-month period
ended March 31, 2012, we issued 13,573 shares of common stock to members of our Board of Directors. We recorded compensation expense
of $122,500, which was the fair market value of the shares on the grant date. The shares are fully vested but cannot be sold for
one year.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In June 2009, our Board of Directors adopted a Rights
Agreement, which provides for one preferred share purchase right to be associated with each share of our outstanding common stock.
Shareholders exercising these rights would become entitled to purchase shares of Series B Junior Participating Cumulative Preferred
Stock. The rights are exercisable after the time when a person or group of persons without the approval of the Board of Directors
acquire beneficial ownership of 20 percent or more of our common stock or announce the initiation of a tender or exchange offer
which if successful would cause such person or group to beneficially own 20 percent or more of our common stock. Such exercise
would ultimately entitle the holders of the rights to purchase at the exercise price, shares of common stock of the surviving corporation
or purchaser, respectively, with an aggregate market value equal to two times the exercise price. The person or groups effecting
such 20 percent acquisition or undertaking such tender offer would not be entitled to exercise any rights. These rights expire
during June 2012.</P>

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

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

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

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

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

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>10.</B></TD><TD STYLE="text-align: justify"><B>RETIREMENT PLANS</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Prior to the fourth quarter of 2011, we
sponsored a noncontributory defined benefit pension plan covering non-union workers in our Ohio and Puerto Rico operations.
Benefits under the non-union plan are based upon years of service and highest compensation levels as defined. On December 31,
2005, we froze the noncontributory defined benefit pension plan for all non-U.S. territorial employees. In the fourth quarter
of 2011, we made a determination to fully fund and terminate the pension plan.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Net pension cost of the Company&rsquo;s plan is as
follows:</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">(Unaudited)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">Three Months Ended</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">March 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 72%; font-size: 10pt; text-align: left">Service cost</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">30,840</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">Interest</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">156,330</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Expected return on assets</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(156,591</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">Amortization of unrecognized</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">net gain or loss</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">54,763</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">Amortization of unrecognized</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 10pt">transition obligation</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">-</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">Amortization of unrecognized</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">prior service cost</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18,801</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Net pension cost</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">104,143</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>





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



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

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>11.</B></TD><TD STYLE="text-align: justify"><B>SEGMENT INFORMATION</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">We have identified three reportable segments: Wholesale,
Retail and Military. Wholesale includes sales of footwear and accessories to several classifications of retailers, including sporting
goods stores, outdoor specialty stores, mail order catalogs, independent retailers, mass merchants, retail uniform stores, and
specialty safety shoe stores. Retail includes all sales from our stores and all sales in our Lehigh division, which includes sales
via shoemobiles to individual customers. Military includes sales to the U.S. Military. The following is a summary of segment results
for the Wholesale, Retail, and Military segments.</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">(Unaudited)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">Three Months Ended</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">March 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">NET SALES:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 72%; font-size: 10pt; text-align: left">&nbsp;Wholesale</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">42,368,412</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">39,794,825</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;Retail</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">10,496,171</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">11,743,667</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;Military</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">461,335</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">767,783</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;Total Net Sales</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">53,325,918</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">52,306,275</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">GROSS MARGIN:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;Wholesale</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">12,932,839</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">13,340,154</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt">&nbsp;Retail</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">5,071,602</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">5,824,626</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;Military</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">17,640</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">101,165</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;Total Gross Margin</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">18,022,081</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">19,265,945</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>



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

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



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Segment asset information is not prepared or used
to assess segment performance.</P>

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

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>12.</B></TD><TD STYLE="text-align: justify"><B>LONG-TERM DEBT</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In October 2010, we entered into a financing agreement
with PNC Bank (&ldquo;PNC&rdquo;) to provide a $70 million credit facility. The term of the facility is five years and the current
interest rate is generally LIBOR plus 1.50%.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Our credit facility contains
a restrictive covenant which requires us to maintain a fixed charge coverage ratio. This restrictive covenant is only in effect
upon a triggering event taking place (as defined in the credit facility agreement). At March 31, 2012, no triggering event had
occurred and the covenant was not in effect.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The<FONT STYLE="color: black"> total amount available
under our revolving credit facility is subject to a borrowing base calculation based on various percentages of accounts receivable
and inventory. As of March 31, 2012, we had $21.5 million in borrowings under this facility and total capacity of $62.0 million.
</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In April 2011, we repaid the
remaining balance of approximately $1.8 million on our mortgage loans by borrowing under a sub-facility on the PNC credit facility.
The sub-facility is secured by real estate owned by us. In connection with this transaction, we incurred approximately $0.1 million
of prepayment and other fees that were reported as additional interest expense in the second quarter of 2011. The mortgage loans
were incurring interest at 8.28% and were replaced with borrowings under the credit facility for a current interest rate of LIBOR
plus 1.50%.</P>

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

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

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

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

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>13.</B></TD><TD STYLE="text-align: justify"><B>FINANCIAL INSTRUMENTS</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The fair values of cash, accounts receivable, other
receivables and accounts payable approximated their carrying values because of the short-term nature of these instruments. Accounts
receivable consists primarily of amounts due from our customers, net of allowances. Other receivables consist primarily of amounts
due from employees (sales persons&rsquo; advances in excess of commissions earned and employee travel advances); other customer
receivables, net of allowances; and expected insurance recoveries. The carrying amounts of our revolving line of credit, our mortgages
and other short-term financing obligations also approximate fair value, as they are comparable to the available financing in the
marketplace during the year.</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS</B></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table sets forth, for the periods indicated, information
derived from our Interim Unaudited Condensed Consolidated Financial Statements, expressed as a percentage of net sales. The discussion
that follows the table should be read in conjunction with our Interim Unaudited Condensed Consolidated Financial Statements.</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center">Three Months Ended</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">March 31,</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2012</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="width: 72%; font-size: 10pt; text-align: left">Net Sales</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">100.0</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">100.0</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Cost Of Goods Sold</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">66.2</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">63.2</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Gross Margin</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">33.8</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">36.8</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">Selling, General and</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;Administrative Expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">31.4</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">34.8</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,255,204)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Income From Operations</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2.4</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2.0</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">%</TD></TR>
</TABLE>



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

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



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Three Months Ended March 31, 2012 Compared to Three Months
Ended March 31, 2011</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Net sales.</I> Net sales for the three months ended
March 31, 2012 were $53.3 million compared to $52.3 million for the same period in 2011. Wholesale sales for the three months
ended March 31, 2012 were $42.4 million compared to $39.8 million for the same period in 2011. The $2.6 million increase in
wholesale sales was the result of a $1.5 million or 21.6% increase in our western footwear category, a $1.2 million or 27.9%
increase in our commercial military footwear category, a $1.2 million or 5.7% increase in our work footwear category and a
$0.1 million or 4.7% increase in our outdoor footwear category, which was partially offset by a$0.8 million or 19.6% decrease
in our duty footwear category, a $0.1 million or 7.9% decrease in apparel and accessories and a $0.5 million decline in
other. Retail sales for the three months ended March 31, 2012 were $10.5 million compared to $11.7 million for the same
period in 2011. The $1.2 million decrease in retail sales resulted from our ongoing transition to more internet
driven transactions and the decision to remove a portion of our Lehigh mobile stores from operations to help lower
operating expenses and improve margins. Military segment sales for the three months ended March 31, 2012, were $0.4 million,
compared to $0.8 million in the same period in 2011. From time to time, we bid on military contracts when they become
available. Our sales under such contracts are dependent on us winning the bids for these contracts.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Gross margin.</I> Gross margin for the three months
ended March 31, 2012 was $18.0 million, or 33.8% of net sales, compared to $19.3 million, or 36.8% of net sales, in the same
period last year. Wholesale gross margin for the three months ended March 31, 2012 was $12.9 million, or 30.5% of net sales,
compared to $13.3 million, or 33.5% of net sales, in the same period last year. The 300 basis point decrease is primarily the
result of a rollout to all stores for one of our largest national accounts. This initial roll out negatively impacted gross
margins during the quarter due to temporary price concessions and the higher concentration of sales to this large account in
the quarter. Retail gross margin for the three months ended March 31, 2012 was $5.1 million, or 48.3% of net sales, compared
to $5.8 million, or 49.6% of net sales, for the same period in 2011. The 130 basis point decrease is primarily the result of
lower average selling prices. Military gross margin for the three months ended March 31, 2012 was less than $0.1 million, or
3.8% of net sales, compared to $0.1 million, or 13.2% of net sales, for the same period in 2011.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>SG&amp;A expenses.</I> SG&amp;A expenses were $16.7
million, or 31.4% of net sales, for the three months ended March 31, 2012, compared to $18.2 million, or 34.9% of net sales
for the same period in 2011. The net change primarily reflects decreases in compensation and benefits expense of $1.0 million
and decreased operating expenses of $0.6 million for our retail operations due to the continued closing of mobile
stores,which was partially offset by increases in advertising expenses of $0.4 million.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Interest expense.</I> Interest expense was $0.1 million in
the three months ended March 31, 2012, compared to $0.2 million for the same period in the prior year. The decrease of $0.1 million
is primarily the result of lower average borrowings.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Income taxes.</I> Income tax expense for the three
months ended March 31, 2012 was $0.4 million, compared to $0.3 million for the same period a year ago. We provided for income
taxes at effective tax rates of 36% in 2011 and 35% in 2011. The estimated effective tax rate for 2012 is higher than the
estimated rate for 2011 as we were anticipating making additional permanent capital investment in our operations in the
Dominican Republic in 2011, which reduced the amount of dividends that we needed to provide for U.S. income taxes. We do not
expect to make additional permanent capital investment in 2012.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our principal sources of liquidity have been our income from
operations and borrowings under our credit facility.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Over the last several years our principal uses of cash have
been for working capital and capital expenditures to support our growth. Our working capital consists primarily of trade receivables
and inventory, offset by accounts payable and accrued expenses. Our working capital fluctuates throughout the year as a result
of our seasonal business cycle and business expansion and is generally lowest in the months of January through March of each year
and highest during the months of May through October of each year. We typically utilize our revolving credit facility to fund our
seasonal working capital requirements. As a result, balances on our revolving credit facility will fluctuate significantly throughout
the year. Our capital expenditures relate primarily to projects relating to our property, merchandising fixtures, molds and equipment
associated with our manufacturing operations, retail sales fleet and for information technology. Capital expenditures were $2.0
million for the first three months of 2012, compared to $2.1 million for the same period in 2011. Total capital expenditures for
2012 are anticipated to be approximately $6.3 million.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In October 2010, we entered into a financing agreement with
PNC Bank (&ldquo;PNC&rdquo;) to provide a $70 million credit facility. The term of the facility is five years and the current interest
rate is generally LIBOR plus 1.50%.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our credit facility contains a restrictive
covenant which requires us to maintain a fixed charge coverage ratio. This restrictive covenant is only in effect upon a triggering
event taking place (as defined in the credit facility agreement). At March 31, 2012, no triggering event had occurred and the covenant
was not in effect.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The<FONT STYLE="color: black"> total amount available under
our revolving credit facility is subject to a borrowing base calculation based on various percentages of accounts receivable and
inventory. As of March 31, 2012, we had $21.5 million in borrowings under this facility and total capacity of $62.0 million. </FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In April 2011, we repaid the remaining balance of approximately
$1.8 million on our mortgage loans by borrowing under a sub-facility on the PNC credit facility. The sub-facility is secured by
real estate owned by us. In connection with this transaction, we incurred approximately $0.1 million of prepayment and other fees
that were reported as additional interest expense in the second quarter of 2011. The mortgage loans were incurring interest at
8.28% and were replaced with borrowings under the credit facility for a current interest rate of LIBOR plus 1.50%.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We believe that our existing credit facility coupled with cash
generated from operations will provide sufficient liquidity to fund our operations for at least the next twelve months. Our continued
liquidity, however, is contingent upon future operating performance, cash flows and our ability to meet financial covenants under
our credit facility.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Operating Activities.</I> Cash provided by operating activities
totaled $14.3 million for the three months ended March 31, 2012, compared to $6.9 million in the same period of 2011. Cash provided
by operating activities for the three months ended March 31, 2012 was primarily impacted by decreases in accounts receivable, increases
in accounts payable and decreases in inventory, partially offset by decreases in accrued expenses. Cash provided by operating activities
for the three months ended March 31, 2011 was primarily impacted by reductions in accounts receivable and increases in accounts
payable, partially offset by higher inventory.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Investing Activities.</I> Cash used in investing activities
was $2.0 million for the three months ended March 31, 2012, compared to $2.1 million in the same period of 2011. Cash used in investing
activities reflects an investment in property, plant and equipment of $2.0 million in 2012 and $2.1 million in 2011. Our 2012 and
2011 expenditures primarily relate to investments in molds and equipment associated with our manufacturing operations and for information
technology.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Financing Activities.</I> Cash used in financing activities
for the three months ended March 31, 2012 was $13.5 million and reflects a net reduction under the revolving credit facility of
$13.5 million. Cash used in financing activities for the three months ended March 31, 2011 was $7.0 million and reflects a net
reduction under the revolving credit facility of $7.2 million and repayments on long-term debt of $0.1 million.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We cannot determine the precise effects of inflation; however,
inflation continues to have an influence on the cost of materials, salaries, and employee benefits. We attempt to offset the effects
of inflation through increased selling prices, productivity improvements, and reduction of costs.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&ldquo;Management&rsquo;s Discussion and Analysis of Financial
Condition and Results of Operations&rdquo; discusses our interim condensed consolidated financial statements, which have been prepared
in accordance with accounting principles generally accepted in the United States of America. The preparation of these interim condensed
consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets
and liabilities, the disclosure of contingent assets and liabilities at the date of the interim condensed consolidated financial
statements and the reported amounts of revenues and expenses during the reporting period. A summary of our significant accounting
policies is included in the Notes to Consolidated Financial Statements included in the Annual Report on Form 10-K for the year
ended December 31, 2011.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our management regularly reviews our accounting policies to
make certain they are current and also to provide readers of the interim condensed consolidated financial statements with useful
and reliable information about our operating results and financial condition. These include, but are not limited to, matters related
to accounts receivable, inventories, intangibles and income taxes. Implementation of these accounting policies includes estimates
and judgments by management based on historical experience and other factors believed to be reasonable. This may include judgments
about the carrying value of assets and liabilities based on considerations that are not readily apparent from other sources. Actual
results may differ from these estimates under different assumptions or conditions.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our management believes the following critical accounting policies
are most important to the portrayal of our financial condition and results of operations and require more significant judgments
and estimates in the preparation of our interim condensed consolidated financial statements.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue principally consists of sales to customers, and, to
a lesser extent, license fees. Revenue is recognized when the risk and title passes to the customer, while license fees are recognized
when earned. Customer sales are recorded net of allowances for estimated returns, trade promotions and other discounts, which are
recognized as a deduction from sales at the time of sale.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management maintains allowances for uncollectible accounts for
estimated losses resulting from the inability of our customers to make required payments. If the financial condition of our customers
were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The allowance
for uncollectible accounts is calculated based on the relative age and size of trade receivable balances.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Sales returns and allowances</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We record a reduction to gross sales based on estimated customer
returns and allowances. These reductions are influenced by historical experience, based on actual customer returns and allowances.
The actual amount of sales returns and allowances realized may differ from our estimates. If we determine that sales returns or
allowances should be either increased or decreased, then the adjustment would be made to net sales in the period in which such
a determination is made.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management identifies slow moving or obsolete inventories and
estimates appropriate loss provisions related to these inventories. Historically, these loss provisions have not been significant
as the vast majority of our inventories are considered saleable, and we have been able to liquidate slow moving or obsolete inventories
through our factory outlet stores or through various discounts to customers. Should management encounter difficulties liquidating
slow moving or obsolete inventories, additional provisions may be necessary. Management regularly reviews the adequacy of our inventory
reserves and makes adjustments to them as required.</P>

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intangible assets, including goodwill, trademarks and patents
are reviewed for impairment annually, and more frequently, if necessary. We perform such testing of goodwill and indefinite-lived
intangible assets in the fourth quarter of each year or as events occur or circumstances change that would more likely than not
reduce the fair value of the asset below its carrying amount.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In assessing whether indefinite-lived intangible assets are
impaired, we must make certain estimates and assumptions regarding future cash flows, long-term growth rates of our business, operating
margins, weighted average cost of capital and other factors such as discount rates, royalty rates, cost of capital, and market
multiples to determine the fair value of our assets. These estimates and assumptions require management&rsquo;s judgment, and changes
to these estimates and assumptions could materially affect the determination of fair value and/or impairment for each of our other
indefinite-lived intangible assets. Future events could cause us to conclude that indications of intangible asset impairment exist.
Impairment may result from, among other things, deterioration in the performance of our business, adverse market conditions, adverse
changes in applicable laws and regulations, competition, or the sale or disposition of a reporting segment. Any resulting impairment
loss could have a material adverse impact on our financial condition and results of operations.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management has recorded a valuation allowance to reduce its
deferred tax assets for a portion of state and local income tax net operating losses that it believes may not be realized. We have
considered future taxable income and ongoing prudent and feasible tax planning strategies in assessing the need for a valuation
allowance; however, in the event we were to determine that we would not be able to realize all or part of our net deferred tax
assets in the future, an adjustment to the deferred tax assets would be charged to income in the period such determination was
made.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-variant: small-caps"><B>SAFE HARBOR STATEMENT
UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995.</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">Except for the historical
information contained herein, the matters discussed in this Quarterly Report on Form 10-Q</FONT> include certain forward-looking
statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange
Act of 1934, as amended, which are intended to be covered by the safe harbors created thereby. Those statements include, but may
not be limited to, all statements regarding our and management&rsquo;s intent, belief, and expectations, such as statements concerning
our future profitability and our operating and growth strategy. Words such as &ldquo;believe,&rdquo; &ldquo;anticipate,&rdquo;
&ldquo;expect,&rdquo; &ldquo;will,&rdquo; &ldquo;may,&rdquo; &ldquo;should,&rdquo; &ldquo;intend,&rdquo; &ldquo;plan,&rdquo; &ldquo;estimate,&rdquo;
&ldquo;predict,&rdquo; &ldquo;potential,&rdquo; &ldquo;continue,&rdquo; &ldquo;likely&rdquo; and similar expressions are intended
to identify forward-looking statements. Investors are cautioned that all forward-looking statements contained in this Quarterly
Report on Form 10-Q and in other statements we make involve risks and uncertainties including, without limitation, the factors
set forth under the caption &ldquo;Risk Factors&rdquo; included in our Annual Report on Form 10-K for the year ended December 31,
2011, and other factors detailed from time to time in our other filings with the Securities and Exchange Commission. One or more
of these factors have affected, and in the future could affect our businesses and financial results and could cause actual results
to differ materially from plans and projections. Although we believe that the assumptions underlying the forward-looking statements
contained herein are reasonable, there can be no assurance that any of the forward-looking statements included in this Quarterly
Report on Form 10-Q will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements
included herein, the inclusion of such information should not be regarded as a representation by us or any other person that our
objectives and plans will be achieved. All forward-looking statements made in this Quarterly Report on Form 10-Q are based on information
presently available to our management. We assume no obligation to update any forward-looking statements.</P>

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

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

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 3 - QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT
MARKET RISK</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">There have been no material changes since December 31, 2011.</P>

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 4 &ndash; CONTROLS AND PROCEDURES</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Disclosure Controls and Procedures</I>. Disclosure controls
and procedures are controls and other procedures that are designed to ensure that information required to be disclosed by us in
the reports that we file or submit under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) is recorded,
processed, summarized and reported, within the time periods specified in the SEC&rsquo;s rules and forms. Disclosure controls and
procedures include, without limitation, controls and procedures designed to ensure that information we are required to disclose
in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management as appropriate to
allow timely decisions regarding required disclosure.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As of the end of the period covered by this report, our management,
with the participation of our chief executive officer and chief financial officer, carried out an evaluation of the effectiveness
of our disclosure controls and procedures pursuant to Rule 13a-15 promulgated under the Exchange Act. Based upon this evaluation,
our chief executive officer and our chief financial officer concluded that our disclosure controls and procedures were (1) designed
to ensure that material information relating to our Company is accumulated and made known to our management, including our chief
executive officer and chief financial officer, in a timely manner, particularly during the period in which this report was being
prepared, and (2) effective, in that they provide reasonable assurance that information we are required to disclose in the reports
that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified
in the SEC&rsquo;s rules and forms.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management believes, however, that a controls system, no matter
how well designed and operated, cannot provide absolute assurance that the objectives of the controls system are met, and no evaluation
of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Internal Controls</I>. There has been no change in our internal
control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act) during our fiscal
quarter ended March 31, 2012, that has materially affected, or is reasonably likely to materially affect, our internal control
over financial reporting. In April 2012, we implemented a new Enterprise Resources Planning system to replace our current system.
This implementation had no material effect on our internal control over financial reporting.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>PART II -- OTHER INFORMATION</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 1 - LEGAL PROCEEDINGS </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">None</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 1A - RISK FACTORS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">There have been no material changes to our risk factors
as disclosed in Item&nbsp;1A. &ldquo;Risk Factors&rdquo; in our Annual Report on Form 10-K for the year ended December&nbsp;31,
2011.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 2 - UNREGISTERED SALES OF EQUITY SECURITIES AND USE
OF PROCEEDS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">None</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 3 - DEFAULTS UPON SENIOR SECURITIES</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">None</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 4 &ndash;MINE SAFETY DISCLOSRES</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">None</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 9pt Arial; color: Red"><B></B></FONT><B>ITEM 5 - OTHER INFORMATION</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">None</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 6 - EXHIBITS</B></P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt">                                                                                                                                                                                                                                                                                                                                                                                 <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left"><B>EXHIBIT</B></TD><TD STYLE="text-align: justify"><B>EXHIBIT</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left"><B>NUMBER</B></TD><TD STYLE="text-align: justify"><B>DESCRIPTION</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 1in; text-align: left">31(a)*</TD><TD STYLE="text-align: justify">Certification pursuant to Exchange Act Rules 13a-14(a)
and 15d-14(a) of the Chief Executive Officer.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 153pt; text-indent: -81pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 1in; text-align: left">31(b)*</TD><TD STYLE="text-align: justify">Certification pursuant to Exchange Act Rules 13a-14(a)
and 15d-14(a) of the Chief Financial Officer.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 153pt; text-indent: -81pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 1in; text-align: left">32(a)+</TD><TD STYLE="text-align: justify">Certification pursuant to 18 U.S.C. Section 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of the Chief Executive Officer.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 153pt; text-indent: -81pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 1in; text-align: left">32(b)+</TD><TD STYLE="text-align: justify">Certification pursuant to 18 U.S.C. Section 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of the Chief Financial Officer.</TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">101+</TD><TD STYLE="text-align: justify">Attached as Exhibits 101 to this report are the following financial statements from the
                                                     Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2012 formatted in XBRL (&ldquo;eXtensible
                                                     Business Reporting Language&rdquo;): (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Comprehensive
                                                     Income, (iii) the Consolidated Statements of Cash Flows, and (vi) related notes to these financial statements tagged as
                                                     blocks of text.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 153pt; text-indent: -81pt">&nbsp;_____________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">*&#9;Filed with this report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">+&#9;Furnished with this report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: center; text-indent: -1in"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: center; text-indent: -1in"><B>SIGNATURE</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-indent: 2.5in">Rocky Brands, Inc.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date:&nbsp;&nbsp;April&nbsp;25, 2012&#9;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.5in"><U>/s/ James E. McDonald</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.5in">James E. McDonald, Executive
Vice President and Chief Financial Officer*</P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">*</TD><TD>In his capacity as Executive Vice President and Chief Financial Officer, Mr. McDonald is duly authorized to sign this report
on behalf of the Registrant.</TD></TR></TABLE>

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

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

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



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

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.(A)
<SEQUENCE>2
<FILENAME>v310465_ex31a.htm
<DESCRIPTION>CERTIFICATION OF CEO PURSUANT TO SECTION 302
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 31(a)</P>



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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO EXCHANGE ACT
RULES 13a-14(a) AND 15d-14(a) OF THE CHIEF EXECUTIVE OFFICER</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, David N. Sharp, certify that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this Quarterly Report on Form 10-Q of
Rocky Brands, Inc.;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any
untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and
other financial information included in this report, fairly present in all material respects the financial condition, results
of operations and cash flows of the registrant as of, and for, the periods presented in this report;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The registrant's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">a.</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or
caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating
to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">b.</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">c.</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant's disclosure
controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">d.</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The registrant's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and
the audit committee of registrant's board of directors (or persons performing the equivalent function):</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">a.</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses
in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">b.</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant's internal controls over financial reporting.</TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 25, 2012</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>/s/ David N. Sharp</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">President and Chief Executive Officer</P>

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

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

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

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

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

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<DOCUMENT>
<TYPE>EX-31.(B)
<SEQUENCE>3
<FILENAME>v310465_ex31b.htm
<DESCRIPTION>CERTIFICATION OF CFO PURSUANT TO SECTION 302
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 31(b)</P>



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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO EXCHANGE ACT
RULES 13a-14(a) AND 15d-14(a) OF THE CHIEF FINANCIAL OFFICER</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, James E. McDonald, certify that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this Quarterly Report on Form 10-Q of
Rocky Brands, Inc.;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any
untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and
other financial information included in this report, fairly present in all material respects the financial condition, results
of operations and cash flows of the registrant as of, and for, the periods presented in this report;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The registrant's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">a.</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or
caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating
to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">b.</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">c.</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant's disclosure
controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">d.</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The registrant's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and
the audit committee of registrant's board of directors (or persons performing the equivalent function):</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">a.</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses
in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">b.</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant's internal controls over financial reporting.</TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 25, 2012</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>/s/ James E. McDonald</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Executive Vice President and Chief Financial Officer</P>

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

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

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

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



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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.(A)
<SEQUENCE>4
<FILENAME>v310465_ex32a.htm
<DESCRIPTION>CERTIFICATION OF CEO PURSUANT TO SECTION 906
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 32(a)</P>



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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO 18 U.S.C. SECTION
1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002, OF THE CHIEF EXECUTIVE OFFICER</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with the Quarterly Report of Rocky Brands, Inc.
(the &quot;Company&quot;) on Form 10-Q for the fiscal quarter ended March 31, 2012, as filed with the Securities and Exchange Commission
on the date hereof (the &quot;Report&quot;), I, David N. Sharp, President and Chief Executive Officer of the Company, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The Report fully complies with the requirements of Section
13(a) or 15(d) of the Securities Exchange Act of 1934; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents,
in all material respects, the financial condition and results of operations of the Company.</TD>
</TR></TABLE>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>/s/ David N. Sharp</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">David N. Sharp, President and Chief Executive Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 25, 2012</P>

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

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

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

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.(B)
<SEQUENCE>5
<FILENAME>v310465_ex32b.htm
<DESCRIPTION>CERTIFICATION OF CFO PURSUANT TO SECTION 906
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 32(b)</P>



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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO 18 U.S.C. SECTION
1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002, OF THE CHIEF FINANCIAL OFFICER</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with the Quarterly Report of Rocky Brands, Inc.
(the &quot;Company&quot;) on Form 10-Q for the fiscal quarter ended March 31, 2012, as filed with the Securities and Exchange Commission
on the date hereof (the &quot;Report&quot;), I, James E. McDonald, Executive Vice President and Chief Financial Officer of the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The Report fully complies with the requirements of Section
13(a) or 15(d) of the Securities Exchange Act of 1934; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
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in all material respects, the financial condition and results of operations of the Company.</TD>
</TR></TABLE>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>/s/ James E. McDonald</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">James E. McDonald, Executive Vice President and Chief Financial
Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 25, 2012</P>

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

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

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

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<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>7
<FILENAME>rcky-20120331.xml
<DESCRIPTION>XBRL INSTANCE DOCUMENT
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  <dei:EntityRegistrantName contextRef="c3_From1Jan2012To31Mar2012">Rocky Brands, Inc.</dei:EntityRegistrantName>
  <dei:DocumentType contextRef="c3_From1Jan2012To31Mar2012">10-Q</dei:DocumentType>
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  <dei:DocumentFiscalPeriodFocus contextRef="c3_From1Jan2012To31Mar2012">Q1</dei:DocumentFiscalPeriodFocus>
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      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
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          &lt;b&gt;TRADE RECEIVABLES&lt;/b&gt;&#xd;
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      Trade receivables are presented net of the related allowance&#xd;
      for uncollectible accounts of approximately $466,000,&#xd;
      $556,000 and $847,000 at March 31, 2012, December 31, 2011&#xd;
      and March 31, 2011, respectively. The allowance for&#xd;
      uncollectible accounts is calculated based on the relative&#xd;
      age and size of trade receivable balances. Our credit policy&#xd;
      generally provides that trade receivables will be deemed&#xd;
      uncollectible and written-off once we have pursued all&#xd;
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          &lt;b&gt;INVENTORIES&lt;/b&gt;&#xd;
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      Inventories are comprised of the following:&#xd;
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          Raw materials&#xd;
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        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
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          $&#xd;
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        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          10,998,966&#xd;
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          &amp;#160;&#xd;
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          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
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          $&#xd;
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          8,303,064&#xd;
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          &amp;#160;&#xd;
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          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
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          &amp;#160;&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Work-in-process&#xd;
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          &amp;#160;&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          628,803&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
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        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          476,991&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
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          &amp;#160;&#xd;
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          &amp;#160;&#xd;
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          847,197&#xd;
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          &amp;#160;&#xd;
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      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Finished goods&#xd;
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          &amp;#160;&#xd;
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          &amp;#160;&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          52,601,357&#xd;
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          &amp;#160;&#xd;
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          &amp;#160;&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          56,342,273&#xd;
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          &amp;#160;&#xd;
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          &amp;#160;&#xd;
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          50,192,066&#xd;
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        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Reserve for obsolescence or&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;&amp;#160;lower of cost or market&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          (115,780&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          )&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          (103,280&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          )&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          (144,240&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          )&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          Total&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          64,113,346&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          65,019,048&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          61,654,840&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:InventoryDisclosureTextBlock>
  <us-gaap:SupplementalCashFlowInformationRelatedText contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;4.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;SUPPLEMENTAL CASH FLOW INFORMATION&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0.5in&quot;&gt;&#xd;
      Supplemental cash flow information is as follows:&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          (Unaudited)&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Three Months Ended&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          March 31,&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2011&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 72%; font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          Interest&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          177,125&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          209,900&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Federal, state and local income taxes,&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;net of refunds&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          165,910&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          974,785&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          Fixed asset purchases in accounts payable&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          469,908&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          487,795&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:SupplementalCashFlowInformationRelatedText>
  <us-gaap:EarningsPerShareReconciliationDisclosure contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;5.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;PER SHARE INFORMATION&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      Basic earnings per share (&amp;#8220;EPS&amp;#8221;) is computed by&#xd;
      dividing net income applicable to common shareholders by the&#xd;
      weighted average number of common shares outstanding during&#xd;
      each period. The diluted earnings per share computation&#xd;
      includes common share equivalents, when dilutive. There are&#xd;
      no adjustments to net income necessary in the calculation of&#xd;
      basic and diluted earnings per share.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left&quot;&gt;&#xd;
      A reconciliation of the shares used in the basic and diluted&#xd;
      income per common share computation for the three-months&#xd;
      ended March 31, 2012 and 2011 is as follows:&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          (Unaudited)&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Three Months Ended&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          March 31,&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2011&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Weighted average&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 72%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;shares outstanding&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          7,503,270&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          7,476,448&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt&quot;&gt;&#xd;
          Dilutive stock options&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,163&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Dilutive weighted average&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;shares outstanding&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          7,503,270&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          7,478,611&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Anti-dilutive stock options/weighted&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;average shares outstanding&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          13,626&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          146,389&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:EarningsPerShareReconciliationDisclosure>
  <us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleName contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;6.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;RECENT FINANCIAL ACCOUNTING STANDARDS&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      &lt;b&gt;Recently adopted accounting standards&lt;/b&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      In April 2011, the Financial Accounting and Standards Board&#xd;
      (FASB) issued ASU No. 2011-02, &lt;i&gt;Receivables (Topic 310): A&#xd;
      Creditor&amp;#8217;s Determination of Whether a Restructuring Is&#xd;
      a Troubled Debt Restructuring&lt;/i&gt;. The FASB believes the&#xd;
      guidance in this ASU will improve financial reporting by&#xd;
      creating greater consistency in the way GAAP is applied for&#xd;
      various types of debt restructurings. The ASU clarifies which&#xd;
      loan modifications constitute troubled debt restructurings.&#xd;
      It is intended to assist creditors in determining whether a&#xd;
      modification of the terms of a receivable meets the criteria&#xd;
      to be considered a troubled debt restructuring, both for&#xd;
      purposes of recording an impairment loss and for disclosure&#xd;
      of troubled debt restructurings. In evaluating whether a&#xd;
      restructuring constitutes a troubled debt restructuring, a&#xd;
      creditor must separately conclude that both of the following&#xd;
      exist: (&lt;i&gt;a&lt;/i&gt;) the restructuring constitutes a concession;&#xd;
      and (&lt;i&gt;b&lt;/i&gt;) the debtor is experiencing financial&#xd;
      difficulties. The amendments to &lt;i&gt;FASB Accounting Standards&#xd;
      Codification&lt;/i&gt;&amp;#8482; (Codification) Topic 310,&#xd;
      &lt;i&gt;Receivables&lt;/i&gt;, clarify the guidance on a&#xd;
      creditor&amp;#8217;s evaluation of whether it has granted a&#xd;
      concession and whether a debtor is experiencing financial&#xd;
      difficulties. The guidance was effective for interim and&#xd;
      annual periods beginning on or after June 15, 2011, and&#xd;
      applies retrospectively to restructurings occurring on or&#xd;
      after the beginning of the fiscal year of adoption. The&#xd;
      adoption of this standard did not have a material effect on&#xd;
      our consolidated financial statements.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      In May 2011, the FASB issued ASU No. 2011-04, &lt;i&gt;Fair Value&#xd;
      Measurement (Topic 820): Amendments to Achieve Common Fair&#xd;
      Value Measurement and Disclosure Requirements in U.S. GAAP&#xd;
      and IFRSs.&lt;/i&gt; This ASU represents the converged guidance of&#xd;
      the FASB and the IASB (the Boards) on fair value measurement.&#xd;
      The collective efforts of the Boards and their staffs,&#xd;
      reflected in ASU 2011-04, have resulted in common&#xd;
      requirements for measuring fair value and for disclosing&#xd;
      information about fair value measurements, including a&#xd;
      consistent meaning of the term &amp;#8220;fair value.&amp;#8221; The&#xd;
      Boards have concluded the common requirements will result in&#xd;
      greater comparability of fair value measurements presented&#xd;
      and disclosed in financial statements prepared in accordance&#xd;
      with U.S. GAAP and IFRSs. The amendments in this ASU are to&#xd;
      be applied prospectively. For public entities, the amendments&#xd;
      are effective during interim and annual periods beginning&#xd;
      after December 15, 2011. The adoption of this standard did&#xd;
      not have a material effect on our consolidated financial&#xd;
      statements.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      In September 2011, the FASB issued ASU No. 2011-08,&#xd;
      &lt;i&gt;Intangibles &amp;#8211; Goodwill and Other &amp;#8211; (Topic 350)&#xd;
      Testing Goodwill for Impairment.&lt;/i&gt; The amendments in this&#xd;
      update will allow an entity to first assess qualitative&#xd;
      factors to determine whether it is necessary to perform the&#xd;
      two-step quantitative goodwill impairment test. Under these&#xd;
      amendments, an entity would not be required to calculate the&#xd;
      fair value of a reporting unit unless the entity determines,&#xd;
      based on a qualitative assessment, that it is more likely&#xd;
      than not that its fair value is less than its carrying&#xd;
      amount. The amendments include a number of events and&#xd;
      circumstances for an entity to consider in conducting the&#xd;
      qualitative assessment. The amendments are effective for&#xd;
      annual and interim goodwill impairment tests performed for&#xd;
      fiscal years beginning after December 15, 2011. The adoption&#xd;
      of this standard did not have a material effect on our&#xd;
      consolidated financial statements.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 100%; font-size: 10pt&quot;&gt;&#xd;
        &lt;tr&gt;&#xd;
          &lt;td style=&quot;text-align: center; width: 100%&quot;&gt;&#xd;
            -&lt;!-- Field: Sequence; Type: Arabic; Name: PageNo --&gt;8&#xd;
            &lt;!-- Field: /Sequence --&gt;-&#xd;
          &lt;/td&gt;&#xd;
        &lt;/tr&gt;&#xd;
      &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      &lt;font style=&quot;color: black&quot;&gt;In June 2011, the FASB issued ASU&#xd;
      No. 2011-05, &lt;i&gt;Comprehensive Income (Topic 220):&#xd;
      Presentation of Comprehensive Income.&lt;/i&gt; Under the&#xd;
      amendments to Topic 220, an entity has the option to present&#xd;
      the total of comprehensive income, the components of net&#xd;
      income and the components of other comprehensive income&#xd;
      either in a single continuous statement of comprehensive&#xd;
      income or in two separate but consecutive statements. In both&#xd;
      choices, an entity is required to present each component of&#xd;
      net income along with total net income, each component of&#xd;
      other comprehensive income along with a total for other&#xd;
      comprehensive income, and a total amount for comprehensive&#xd;
      income. This update eliminates the option to present the&#xd;
      components of other comprehensive income as part of the&#xd;
      statement of changes in stockholders&apos; equity. The amendments&#xd;
      in this update do not change the items that must be reported&#xd;
      in other comprehensive income or when an item of other&#xd;
      comprehensive income must be reclassified to net&#xd;
      income.&lt;/font&gt; The amendments in this update should be&#xd;
      applied retrospectively. For public entities, the amendments&#xd;
      are effective for fiscal years, and interim periods within&#xd;
      those years, beginning after December 15, 2011. Early&#xd;
      adoption is permitted, because compliance with the amendments&#xd;
      is already permitted. The amendments do not require any&#xd;
      transition disclosures. The adoption of this standard did not&#xd;
      have a material effect on our consolidated financial&#xd;
      statements.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in&quot;&gt;&#xd;
      &lt;b&gt;Accounting standards not yet adopted&lt;/b&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      In December 2011, the FASB issued ASU No. 2011-12,&#xd;
      &lt;i&gt;Comprehensive Income (Topic 220):&lt;/i&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      &lt;font style=&quot;color: black&quot;&gt;&lt;i&gt;Deferral of the Effective Date&#xd;
      for Amendments to the Presentation of Reclassifications of&#xd;
      Items Out of Accumulated Other Comprehensive Income in&#xd;
      Accounting Standards Update No. 2011-05.&lt;/i&gt; The amendments&#xd;
      in this update supersede certain pending paragraphs in&#xd;
      Accounting Standards Update No. 2011-05,&lt;i&gt;Comprehensive&#xd;
      Income (Topic 220): Presentation of Comprehensive Income&lt;/i&gt;,&#xd;
      to effectively defer only those changes in Update 2011-05&#xd;
      that relate to the presentation of reclassification&#xd;
      adjustments out of accumulated other comprehensive income.&#xd;
      The amendments will be temporary to allow the FASB time to&#xd;
      redeliberate the presentation requirements for&#xd;
      reclassifications out of accumulated other comprehensive&#xd;
      income for annual and interim financial statements for&#xd;
      public, private, and non-profit entities.&lt;/font&gt;. We are&#xd;
      currently assessing the potential impact of the adoption of&#xd;
      this amendment on our consolidated financial statements and&#xd;
      related disclosures.&#xd;
    &lt;/p&gt;&lt;br/&gt;</us-gaap:NewAccountingPronouncementOrChangeInAccountingPrincipleName>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;7.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;INCOME TAXES&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      We file income tax returns in the U.S. Federal jurisdiction&#xd;
      and various state and foreign jurisdictions. We are no longer&#xd;
      subject to U.S. Federal tax examinations for years before&#xd;
      2008. State jurisdictions that remain subject to examination&#xd;
      range from 2007 to 2010. Foreign jurisdiction tax returns&#xd;
      that remain subject to examination range from 2005 to 2010&#xd;
      for Canada and from 2005 to 2010 for Puerto Rico. We do not&#xd;
      believe there will be any material changes in our&#xd;
      unrecognized tax positions over the next 12 months.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      Our policy is to recognize interest and penalties accrued on&#xd;
      any unrecognized tax benefits as a component of income tax&#xd;
      expense. As of March 31, 2012, accrued interest or penalties&#xd;
      were not material, and no such expenses were recognized&#xd;
      during the quarter. We provided for income taxes at an&#xd;
      estimated effective tax rate of 36% and 35% for the three&#xd;
      months ended March 31, 2012 and 2011, respectively. The&#xd;
      estimated effective tax rate for 2012 is higher than the&#xd;
      estimated rate for 2011 as we made additional permanent&#xd;
      capital investment in our operations in the Dominican&#xd;
      Republic in 2011, which reduced the amount of dividends that&#xd;
      we needed to provide for U.S. income taxes. We do not expect&#xd;
      to make additional permanent capital investment in 2012.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0&quot;&gt;&#xd;
      &lt;i&gt;Income taxes.&lt;/i&gt; Income tax expense for the three months&#xd;
      ended March 31, 2012 was $0.4 million, compared to $0.3&#xd;
      million for the same period a year ago. We provided for&#xd;
      income taxes at effective tax rates of 36% in 2011 and 35% in&#xd;
      2011. The estimated effective tax rate for 2012 is higher&#xd;
      than the estimated rate for 2011 as we were anticipating&#xd;
      making additional permanent capital investment in our&#xd;
      operations in the Dominican Republic in 2011, which reduced&#xd;
      the amount of dividends that we needed to provide for U.S.&#xd;
      income taxes. We do not expect to make additional permanent&#xd;
      capital investment in 2012.&#xd;
    &lt;/p&gt;&lt;br/&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
<!-- [WMV3][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt+hPNDhQJuw9uzqiJFtNqu6HD2mg78z06duDUzeZNyoS7Gye3e4UuMemBSxNheR1pmhzlQeIOq+5yDiaQVh1B/wBW70Vkv0KvFLy2Fj+Z+rDTC6AkPuBGDbNxL1/dS2eGV/H5WIa13onJCiWnrEWSvcpTwj2w7x3SIb/46zwkCaA/ZVtiaRtlxQ] CSR-->
  <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;8.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;INTANGIBLE ASSETS&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      A schedule of intangible assets is as follows:&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Gross&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Accumulated&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Carrying&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          March 31, 2012 (unaudited)&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amount&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amortization&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amount&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Trademarks:&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 58%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Wholesale&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          27,243,578&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          27,243,578&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Retail&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,900,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,900,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Patents&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,478,571&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,123,604&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          354,967&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt&quot;&gt;&#xd;
          Customer relationships&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          1,000,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          1,000,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Total Identified Intangibles&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          33,622,149&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          3,123,604&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          30,498,545&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Gross&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Accumulated&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Carrying&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          December 31, 2011&#xd;
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        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amount&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amortization&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amount&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Trademarks:&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 58%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Wholesale&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          27,243,578&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          27,243,578&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Retail&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,900,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,900,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Patents&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,460,790&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,111,261&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          349,529&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt&quot;&gt;&#xd;
          Customer relationships&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          1,000,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          1,000,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Total Identified Intangibles&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          33,604,368&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          3,111,261&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          30,493,107&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Gross&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Accumulated&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Carrying&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          March 31, 2011 (unaudited)&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amount&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amortization&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Amount&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Trademarks:&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 58%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Wholesale&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          27,243,578&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          27,243,578&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Retail&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,900,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,900,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Patents&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,443,398&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2,074,951&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          368,447&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt&quot;&gt;&#xd;
          Customer relationships&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          1,000,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          1,000,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Total Identified Intangibles&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          33,586,976&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          3,074,951&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          30,512,025&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td colspan=&quot;10&quot; style=&quot;text-align: left&quot;&gt;&#xd;
          Amortization expense for intangible assets was $12,343&#xd;
          and $12,165 for the three months ended March 31, 2012 and&#xd;
          2011, respectively.&amp;#160; The weighted average&#xd;
          amortization period for patents is 15 years&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td colspan=&quot;9&quot; style=&quot;font-weight: bold&quot;&gt;&#xd;
          Estimate of Aggregate Amortization Expense for the years&#xd;
          ending December 31,:&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-weight: bold&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; align=&quot;center&quot; style=&quot;width: 25%; font: 10pt Times New Roman, Times, Serif&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 20%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2013&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 20%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          48,508&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: center; vertical-align: middle&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2014&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          47,735&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2015&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          47,160&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2016&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          44,386&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          2017&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          39,818&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:IntangibleAssetsDisclosureTextBlock>
  <us-gaap:DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;9.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;CAPITAL STOCK&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      On May 11, 2004, our shareholders approved the 2004 Stock&#xd;
      Incentive Plan. The Plan includes 750,000 of our common&#xd;
      shares that may be granted for stock options and restricted&#xd;
      stock awards. As of March 31, 2012, we were authorized to&#xd;
      issue approximately 334,250 shares under our existing plans.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      The Plan generally provides for grants with the exercise&#xd;
      price equal to fair value on the date of grant, graduated&#xd;
      vesting periods of up to five years, and lives not exceeding&#xd;
      ten years. The following summarizes stock option transactions&#xd;
      from January 1, 2012 through March 31, 2012:&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; font-weight: bold; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Shares&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; font-weight: bold&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; font-weight: bold; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          Weighted Average Exercise&amp;#160; Price&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; font-weight: bold&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 72%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Options outstanding at January 1, 2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          100,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          21.31&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;Issued&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;Exercised&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;Forfeited&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          (89,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          )&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          20.93&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          Options outstanding at March 31, 2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          11,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          24.36&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Options exercisable at:&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;January 1, 2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          100,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          21.31&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;March 31, 2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          11,000&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          24.36&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          Unvested options at March 31, 2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify&quot;&gt;&#xd;
      During the three-month period ended March 31, 2012, we issued&#xd;
      13,573 shares of common stock to members of our Board of&#xd;
      Directors. We recorded compensation expense of $122,500,&#xd;
      which was the fair market value of the shares on the grant&#xd;
      date. The shares are fully vested but cannot be sold for one&#xd;
      year.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      In June 2009, our Board of Directors adopted a Rights&#xd;
      Agreement, which provides for one preferred share purchase&#xd;
      right to be associated with each share of our outstanding&#xd;
      common stock. Shareholders exercising these rights would&#xd;
      become entitled to purchase shares of Series B Junior&#xd;
      Participating Cumulative Preferred Stock. The rights are&#xd;
      exercisable after the time when a person or group of persons&#xd;
      without the approval of the Board of Directors acquire&#xd;
      beneficial ownership of 20 percent or more of our common&#xd;
      stock or announce the initiation of a tender or exchange&#xd;
      offer which if successful would cause such person or group to&#xd;
      beneficially own 20 percent or more of our common stock. Such&#xd;
      exercise would ultimately entitle the holders of the rights&#xd;
      to purchase at the exercise price, shares of common stock of&#xd;
      the surviving corporation or purchaser, respectively, with an&#xd;
      aggregate market value equal to two times the exercise price.&#xd;
      The person or groups effecting such 20 percent acquisition or&#xd;
      undertaking such tender offer would not be entitled to&#xd;
      exercise any rights. These rights expire during June 2012.&#xd;
    &lt;/p&gt;&lt;br/&gt;</us-gaap:DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock>
  <us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;10.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;RETIREMENT PLANS&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      Prior to the fourth quarter of 2011, we sponsored a&#xd;
      noncontributory defined benefit pension plan covering&#xd;
      non-union workers in our Ohio and Puerto Rico operations.&#xd;
      Benefits under the non-union plan are based upon years of&#xd;
      service and highest compensation levels as defined. On&#xd;
      December 31, 2005, we froze the noncontributory defined&#xd;
      benefit pension plan for all non-U.S. territorial employees.&#xd;
      In the fourth quarter of 2011, we made a determination to&#xd;
      fully fund and terminate the pension plan.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      Net pension cost of the Company&amp;#8217;s plan is as follows:&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          (Unaudited)&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Three Months Ended&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          March 31,&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2011&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;width: 72%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Service cost&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          30,840&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Interest&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          156,330&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          Expected return on assets&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          (156,591&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          )&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Amortization of unrecognized&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-left: 10pt&quot;&gt;&#xd;
          net gain or loss&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          54,763&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Amortization of unrecognized&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-left: 10pt&quot;&gt;&#xd;
          transition obligation&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          Amortization of unrecognized&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt&quot;&gt;&#xd;
          prior service cost&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          18,801&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          Net pension cost&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          -&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          104,143&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock>
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="c3_From1Jan2012To31Mar2012">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;&#xd;
        &lt;td style=&quot;width: 0in&quot;&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 0.5in; text-align: left&quot;&gt;&#xd;
          &lt;b&gt;11.&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;text-align: justify&quot;&gt;&#xd;
          &lt;b&gt;SEGMENT INFORMATION&lt;/b&gt;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      We have identified three reportable segments: Wholesale,&#xd;
      Retail and Military. Wholesale includes sales of footwear and&#xd;
      accessories to several classifications of retailers,&#xd;
      including sporting goods stores, outdoor specialty stores,&#xd;
      mail order catalogs, independent retailers, mass merchants,&#xd;
      retail uniform stores, and specialty safety shoe stores.&#xd;
      Retail includes all sales from our stores and all sales in&#xd;
      our Lehigh division, which includes sales via shoemobiles to&#xd;
      individual customers. Military includes sales to the U.S.&#xd;
      Military. The following is a summary of segment results for&#xd;
      the Wholesale, Retail, and Military segments.&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in&quot;&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          (Unaudited)&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center&quot;&gt;&#xd;
          Three Months Ended&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;6&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          March 31,&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2012&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td colspan=&quot;2&quot; style=&quot;font-size: 10pt; text-align: center; border-bottom: Black 1pt solid&quot;&gt;&#xd;
          2011&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          NET SALES:&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;width: 72%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;Wholesale&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          42,368,412&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 2%; font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 10%; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          39,794,825&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;width: 1%; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;Retail&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          10,496,171&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          11,743,667&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;Military&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          461,335&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          767,783&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Total Net Sales&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          53,325,918&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          52,306,275&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          GROSS MARGIN:&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;Wholesale&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          12,932,839&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          13,340,154&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;Retail&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          5,071,602&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: right&quot;&gt;&#xd;
          5,824,626&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: White&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;Military&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          17,640&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 1pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 1pt solid; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          101,165&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 1pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
      &lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,255,204)&quot;&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; text-align: left; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&amp;#160;&amp;#160;Total Gross Margin&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          18,022,081&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;font-size: 10pt; padding-bottom: 2.5pt&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          $&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right&quot;&gt;&#xd;
          19,265,945&#xd;
        &lt;/td&gt;&#xd;
        &lt;td style=&quot;padding-bottom: 2.5pt; font-size: 10pt; text-align: left&quot;&gt;&#xd;
          &amp;#160;&#xd;
        &lt;/td&gt;&#xd;
      &lt;/tr&gt;&#xd;
    &lt;/table&gt;&lt;br/&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
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          &lt;b&gt;LONG-TERM DEBT&lt;/b&gt;&#xd;
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      In October 2010, we entered into a financing agreement with&#xd;
      PNC Bank (&amp;#8220;PNC&amp;#8221;) to provide a $70 million credit&#xd;
      facility. The term of the facility is five years and the&#xd;
      current interest rate is generally LIBOR plus 1.50%.&#xd;
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      Our credit facility contains a restrictive covenant which&#xd;
      requires us to maintain a fixed charge coverage ratio. This&#xd;
      restrictive covenant is only in effect upon a triggering&#xd;
      event taking place (as defined in the credit facility&#xd;
      agreement). At March 31, 2012, no triggering event had&#xd;
      occurred and the covenant was not in effect.&#xd;
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      The &lt;font style=&quot;color: black&quot;&gt;total amount available under&#xd;
      our revolving credit facility is subject to a borrowing base&#xd;
      calculation based on various percentages of accounts&#xd;
      receivable and inventory. As of March 31, 2012, we had $21.5&#xd;
      million in borrowings under this facility and total capacity&#xd;
      of $62.0 million.&lt;/font&gt;&#xd;
    &lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify&quot;&gt;&#xd;
      In April 2011, we repaid the remaining balance of&#xd;
      approximately $1.8 million on our mortgage loans by borrowing&#xd;
      under a sub-facility on the PNC credit facility. The&#xd;
      sub-facility is secured by real estate owned by us. In&#xd;
      connection with this transaction, we incurred approximately&#xd;
      $0.1 million of prepayment and other fees that were reported&#xd;
      as additional interest expense in the second quarter of 2011.&#xd;
      The mortgage loans were incurring interest at 8.28% and were&#xd;
      replaced with borrowings under the credit facility for a&#xd;
      current interest rate of LIBOR plus 1.50%.&#xd;
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          &lt;b&gt;13.&lt;/b&gt;&#xd;
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          &lt;b&gt;FINANCIAL INSTRUMENTS&lt;/b&gt;&#xd;
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    &lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in&quot;&gt;&#xd;
      The fair values of cash, accounts receivable, other&#xd;
      receivables and accounts payable approximated their carrying&#xd;
      values because of the short-term nature of these instruments.&#xd;
      Accounts receivable consists primarily of amounts due from&#xd;
      our customers, net of allowances. Other receivables consist&#xd;
      primarily of amounts due from employees (sales persons&amp;#8217;&#xd;
      advances in excess of commissions earned and employee travel&#xd;
      advances); other customer receivables, net of allowances; and&#xd;
      expected insurance recoveries. The carrying amounts of our&#xd;
      revolving line of credit, our mortgages and other short-term&#xd;
      financing obligations also approximate fair value, as they&#xd;
      are comparable to the available financing in the marketplace&#xd;
      during the year.&#xd;
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  <xs:element name="FairValueDisclosuresTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_FairValueDisclosuresTextBlockAbstract"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>rcky-20120331_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Apr 25 20:26:19 UTC 2012 -->
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  <roleRef xlink:type="simple" xlink:href="rcky-20120331.xsd#rcky_ConsolidatedIncomeStatement" roleURI="http://www.rockybrands.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20120331.xsd#rcky_ConsolidatedCashFlow" roleURI="http://www.rockybrands.com/role/ConsolidatedCashFlow"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
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  <calculationLink xlink:type="extended" xlink:role="http://www.rockybrands.com/role/ConsolidatedIncomeStatement">
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>10
<FILENAME>rcky-20120331_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Apr 25 20:26:19 UTC 2012 -->
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>rcky-20120331_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
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<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Apr 25 20:26:19 UTC 2012 -->
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_PartIFinancialInformationItem1FinancialStatementsRockyBrandsIncAndSubsidiariesCondensedConsolidatedBalanceSheetsAbstract_lbl0" xml:lang="en-US">PART I - FINANCIAL INFORMATION ITEM 1 - FINANCIAL STATEMENTS ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS [Abstract]</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US">ASSETS: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="rcky_CurrentAssetsAbstract" xlink:href="rcky-20120331.xsd#rcky_CurrentAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_CurrentAssetsAbstract_lbl" xml:lang="en-US">CURRENT ASSETS:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CurrentAssetsAbstract" xlink:to="rcky_CurrentAssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CurrentAssetsAbstract_lbl0" xml:lang="en-US">CURRENT ASSETS: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CurrentAssetsAbstract" xlink:to="rcky_CurrentAssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Trade receivables &#8211; net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivables_lbl" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InventoryNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesReceivable" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxesReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesReceivable_lbl" xml:lang="en-US">Income tax receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesReceivable" xlink:to="us-gaap_IncomeTaxesReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent_lbl" xml:lang="en-US">Deferred income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetCurrent" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">FIXED ASSETS &#8211; net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">IDENTIFIED INTANGIBLES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">OTHER ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_LiabilitiesAndShareholdersEquityAbstract" xlink:href="rcky-20120331.xsd#rcky_LiabilitiesAndShareholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_LiabilitiesAndShareholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND SHAREHOLDERS&apos; EQUITY:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_LiabilitiesAndShareholdersEquityAbstract" xlink:to="rcky_LiabilitiesAndShareholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_LiabilitiesAndShareholdersEquityAbstract_lbl0" xml:lang="en-US">LIABILITIES AND SHAREHOLDERS&apos; EQUITY: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_LiabilitiesAndShareholdersEquityAbstract" xlink:to="rcky_LiabilitiesAndShareholdersEquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="rcky_CurrentLiabilitiesAbstract" xlink:href="rcky-20120331.xsd#rcky_CurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CurrentLiabilitiesAbstract" xlink:to="rcky_CurrentLiabilitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">CURRENT LIABILITIES: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CurrentLiabilitiesAbstract" xlink:to="rcky_CurrentLiabilitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtCurrent_lbl" xml:lang="en-US">Current maturities &#8211; long term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_AccruedExpensesAbstract" xlink:href="rcky-20120331.xsd#rcky_AccruedExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_AccruedExpensesAbstract_lbl" xml:lang="en-US">Accrued expenses:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_AccruedExpensesAbstract" xlink:to="rcky_AccruedExpensesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_AccruedExpensesAbstract_lbl0" xml:lang="en-US">Accrued expenses: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_AccruedExpensesAbstract" xlink:to="rcky_AccruedExpensesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Salaries and wages</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TaxesPayableCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TaxesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxesPayableCurrent_lbl" xml:lang="en-US">Taxes - other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued freight</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes_lbl" xml:lang="en-US">Commissions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes" xlink:to="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities_lbl" xml:lang="en-US">Current portion of pension funding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xlink:to="us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtNoncurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">LONG TERM DEBT &#8211; less current maturities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent_lbl" xml:lang="en-US">DEFERRED INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:to="us-gaap_DeferredTaxLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_lbl" xml:lang="en-US">DEFERRED PENSION LIABILITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:to="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent_lbl" xml:lang="en-US">DEFERRED LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent" xlink:to="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies2009" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommitmentsAndContingencies2009"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies2009_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies2009" xlink:to="us-gaap_CommitmentsAndContingencies2009_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_ShareholdersEquityAbstract" xlink:href="rcky-20120331.xsd#rcky_ShareholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_ShareholdersEquityAbstract_lbl" xml:lang="en-US">SHAREHOLDERS&apos; EQUITY:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ShareholdersEquityAbstract" xlink:to="rcky_ShareholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ShareholdersEquityAbstract_lbl0" xml:lang="en-US">SHAREHOLDERS&apos; EQUITY: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ShareholdersEquityAbstract" xlink:to="rcky_ShareholdersEquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="rcky_CommonStockNoParValueAbstract" xlink:href="rcky-20120331.xsd#rcky_CommonStockNoParValueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_CommonStockNoParValueAbstract_lbl" xml:lang="en-US">Common stock, no par value;</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CommonStockNoParValueAbstract" xlink:to="rcky_CommonStockNoParValueAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CommonStockNoParValueAbstract_lbl0" xml:lang="en-US">Common stock, no par value; [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CommonStockNoParValueAbstract" xlink:to="rcky_CommonStockNoParValueAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">25,000,000 shares authorized; issued and outstanding March 31, 2012 - 7,503,568; December 31, 2011 - 7,489,995 and March 31, 2011 - 7,489,995</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total shareholders&apos; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND SHAREHOLDERS&apos; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract" xlink:href="rcky-20120331.xsd#rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract_lbl" xml:lang="en-US">ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract" xlink:to="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract_lbl0" xml:lang="en-US">ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract" xlink:to="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfOperationsUnauditedAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueNet_lbl" xml:lang="en-US">NET SALES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNet" xlink:to="us-gaap_SalesRevenueNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsSold" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CostOfGoodsSold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfGoodsSold_lbl" xml:lang="en-US">COST OF GOODS SOLD</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsSold" xlink:to="us-gaap_CostOfGoodsSold_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">GROSS MARGIN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SellingGeneralAndAbstract" xlink:href="rcky-20120331.xsd#rcky_SellingGeneralAndAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_SellingGeneralAndAbstract_lbl" xml:lang="en-US">SELLING, GENERAL AND</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SellingGeneralAndAbstract" xlink:to="rcky_SellingGeneralAndAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SellingGeneralAndAbstract_lbl0" xml:lang="en-US">SELLING, GENERAL AND [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SellingGeneralAndAbstract" xlink:to="rcky_SellingGeneralAndAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">ADMINISTRATIVE EXPENSES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">INCOME FROM OPERATIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_OtherIncomeAndExpensesAbstract" xlink:href="rcky-20120331.xsd#rcky_OtherIncomeAndExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_OtherIncomeAndExpensesAbstract_lbl" xml:lang="en-US">OTHER INCOME AND (EXPENSES):</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OtherIncomeAndExpensesAbstract" xlink:to="rcky_OtherIncomeAndExpensesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_OtherIncomeAndExpensesAbstract_lbl0" xml:lang="en-US">OTHER INCOME AND (EXPENSES): [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OtherIncomeAndExpensesAbstract" xlink:to="rcky_OtherIncomeAndExpensesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other &#8211; net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other - net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">INCOME BEFORE INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">INCOME TAX EXPENSE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">NET INCOME</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_NetIncomePerShareAbstract" xlink:href="rcky-20120331.xsd#rcky_NetIncomePerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_NetIncomePerShareAbstract_lbl" xml:lang="en-US">NET INCOME PER SHARE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NetIncomePerShareAbstract" xlink:to="rcky_NetIncomePerShareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_NetIncomePerShareAbstract_lbl0" xml:lang="en-US">NET INCOME PER SHARE [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NetIncomePerShareAbstract" xlink:to="rcky_NetIncomePerShareAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_WeightedAverageNumberOfAbstract" xlink:href="rcky-20120331.xsd#rcky_WeightedAverageNumberOfAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_WeightedAverageNumberOfAbstract_lbl" xml:lang="en-US">WEIGHTED AVERAGE NUMBER OF</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_WeightedAverageNumberOfAbstract" xlink:to="rcky_WeightedAverageNumberOfAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ComprehensiveIncomeAbstract_lbl0" xml:lang="en-US">COMPREHENSIVE INCOME [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_OtherComprehensiveIncomeAbstract_lbl0" xml:lang="en-US">Other comprehensive income: [Abstract]</label>
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    <loc xlink:type="locator" xlink:label="rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract" xlink:href="rcky-20120331.xsd#rcky_RockyBrandsIncAndSubsidiariesCondensedConsolidatedStatementsOfCashFlowsUnauditedAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_CashFlowsFromInvestingActivitiesAbstract" xlink:href="rcky-20120331.xsd#rcky_CashFlowsFromInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_CashFlowsFromInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashFlowsFromInvestingActivitiesAbstract" xlink:to="rcky_CashFlowsFromInvestingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CashFlowsFromInvestingActivitiesAbstract_lbl0" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashFlowsFromInvestingActivitiesAbstract" xlink:to="rcky_CashFlowsFromInvestingActivitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Investment in trademarks and patents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Proceeds from sale of fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_CashFlowsFromFinancingActivitiesAbstract" xlink:href="rcky-20120331.xsd#rcky_CashFlowsFromFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_CashFlowsFromFinancingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashFlowsFromFinancingActivitiesAbstract" xlink:to="rcky_CashFlowsFromFinancingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CashFlowsFromFinancingActivitiesAbstract_lbl0" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES: [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashFlowsFromFinancingActivitiesAbstract" xlink:to="rcky_CashFlowsFromFinancingActivitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl" xml:lang="en-US">Proceeds from revolving credit facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl" xml:lang="en-US">Repayments of revolving credit facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLongTermDebt" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl" xml:lang="en-US">Repayments of long-term debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongTermDebt" xlink:to="us-gaap_RepaymentsOfLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from exercise of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">DECREASE IN CASH AND CASH EQUIVALENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_CashAndCashEquivalentsAbstract" xlink:href="rcky-20120331.xsd#rcky_CashAndCashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">CASH AND CASH EQUIVALENTS,</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashAndCashEquivalentsAbstract" xlink:to="rcky_CashAndCashEquivalentsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CashAndCashEquivalentsAbstract_lbl0" xml:lang="en-US">CASH AND CASH EQUIVALENTS, [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashAndCashEquivalentsAbstract" xlink:to="rcky_CashAndCashEquivalentsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">BEGINNING OF PERIOD</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="rcky_CashAndCashEquivalentsAbstract0" xlink:href="rcky-20120331.xsd#rcky_CashAndCashEquivalentsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_CashAndCashEquivalentsAbstract0_lbl" xml:lang="en-US">CASH AND CASH EQUIVALENTS,</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashAndCashEquivalentsAbstract0" xlink:to="rcky_CashAndCashEquivalentsAbstract0_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CashAndCashEquivalentsAbstract0_lbl0" xml:lang="en-US">CASH AND CASH EQUIVALENTS, [Abstract]0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CashAndCashEquivalentsAbstract0" xlink:to="rcky_CashAndCashEquivalentsAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1" xml:lang="en-US">END OF PERIOD</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1"/>
    <loc xlink:type="locator" xlink:label="rcky_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockAbstract_lbl" xml:lang="en-US">2.TRADE RECEIVABLES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockAbstract" xlink:to="rcky_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_lbl" xml:lang="en-US">Loans, Notes, Trade and Other Receivables Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:to="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_InventoryDisclosureTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_InventoryDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_InventoryDisclosureTextBlockAbstract_lbl" xml:lang="en-US">3.INVENTORIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_InventoryDisclosureTextBlockAbstract" xlink:to="rcky_InventoryDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl" xml:lang="en-US">Inventory Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SupplementalCashFlowInformationRelatedTextAbstract" xlink:href="rcky-20120331.xsd#rcky_SupplementalCashFlowInformationRelatedTextAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SupplementalCashFlowInformationRelatedTextAbstract_lbl" xml:lang="en-US">4.SUPPLEMENTAL CASH FLOW INFORMATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SupplementalCashFlowInformationRelatedTextAbstract" xlink:to="rcky_SupplementalCashFlowInformationRelatedTextAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationRelatedText" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SupplementalCashFlowInformationRelatedText"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationRelatedText_lbl" xml:lang="en-US">Supplemental Cash Flow Information Related Text</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationRelatedText" xlink:to="us-gaap_SupplementalCashFlowInformationRelatedText_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_EarningsPerShareReconciliationDisclosureAbstract" xlink:href="rcky-20120331.xsd#rcky_EarningsPerShareReconciliationDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_EarningsPerShareReconciliationDisclosureAbstract_lbl" xml:lang="en-US">5.PER SHARE INFORMATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_EarningsPerShareReconciliationDisclosureAbstract" xlink:to="rcky_EarningsPerShareReconciliationDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareReconciliationDisclosure" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EarningsPerShareReconciliationDisclosure"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareReconciliationDisclosure_lbl" xml:lang="en-US">Earnings Per Share Reconciliation Disclosure</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareReconciliationDisclosure" xlink:to="us-gaap_EarningsPerShareReconciliationDisclosure_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_NewAccountingPronouncementOrChangeInAccountingPrincipleNameAbstract" xlink:href="rcky-20120331.xsd#rcky_NewAccountingPronouncementOrChangeInAccountingPrincipleNameAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_NewAccountingPronouncementOrChangeInAccountingPrincipleNameAbstract_lbl" xml:lang="en-US">6. RECENT FINANCIAL ACCOUNTING STANDARDS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NewAccountingPronouncementOrChangeInAccountingPrincipleNameAbstract" xlink:to="rcky_NewAccountingPronouncementOrChangeInAccountingPrincipleNameAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleName" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleName_lbl" xml:lang="en-US">New Accounting Pronouncement or Change in Accounting Principle, Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleName" xlink:to="us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleName_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_IncomeTaxDisclosureTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_IncomeTaxDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_IncomeTaxDisclosureTextBlockAbstract_lbl" xml:lang="en-US">7. INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_IncomeTaxDisclosureTextBlockAbstract" xlink:to="rcky_IncomeTaxDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_IntangibleAssetsDisclosureTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_IntangibleAssetsDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_IntangibleAssetsDisclosureTextBlockAbstract_lbl" xml:lang="en-US">8. INTANGIBLE ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_IntangibleAssetsDisclosureTextBlockAbstract" xlink:to="rcky_IntangibleAssetsDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US">Intangible Assets Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlockAbstract_lbl" xml:lang="en-US">9.CAPITAL STOCK</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlockAbstract" xlink:to="rcky_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock_lbl" xml:lang="en-US">Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock" xlink:to="us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_PensionAndOtherPostretirementBenefitsDisclosureTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_PensionAndOtherPostretirementBenefitsDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_PensionAndOtherPostretirementBenefitsDisclosureTextBlockAbstract_lbl" xml:lang="en-US">10. RETIREMENT PLANS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_PensionAndOtherPostretirementBenefitsDisclosureTextBlockAbstract" xlink:to="rcky_PensionAndOtherPostretirementBenefitsDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xml:lang="en-US">Pension and Other Postretirement Benefits Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:to="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SegmentReportingDisclosureTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_SegmentReportingDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SegmentReportingDisclosureTextBlockAbstract_lbl" xml:lang="en-US">11. SEGMENT INFORMATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SegmentReportingDisclosureTextBlockAbstract" xlink:to="rcky_SegmentReportingDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_DebtDisclosureTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_DebtDisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_DebtDisclosureTextBlockAbstract_lbl" xml:lang="en-US">12. LONG-TERM DEBT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_DebtDisclosureTextBlockAbstract" xlink:to="rcky_DebtDisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FairValueDisclosuresTextBlockAbstract" xlink:href="rcky-20120331.xsd#rcky_FairValueDisclosuresTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_FairValueDisclosuresTextBlockAbstract_lbl" xml:lang="en-US">13.FINANCIAL INSTRUMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FairValueDisclosuresTextBlockAbstract" xlink:to="rcky_FairValueDisclosuresTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueDisclosuresTextBlock" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresTextBlock_lbl" xml:lang="en-US">Fair Value Disclosures [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresTextBlock" xlink:to="us-gaap_FairValueDisclosuresTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScenarioUnspecifiedDomain" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US">Scenario, Unspecified [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScenarioUnspecifiedDomain" xlink:to="us-gaap_ScenarioUnspecifiedDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementScenarioAxis" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementScenarioAxis_lbl" xml:lang="en-US">Statement, Scenario [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementScenarioAxis" xlink:to="us-gaap_StatementScenarioAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_DocumentAndEntityInformationAbstract" xlink:href="rcky-20120331.xsd#rcky_DocumentAndEntityInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document and Entity Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_DocumentAndEntityInformationAbstract" xlink:to="rcky_DocumentAndEntityInformationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Cumulative Effects of Changes in Accounting Principles, Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US">Earnings Per Share, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl0" xml:lang="en-US">Gross Profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl0" xml:lang="en-US">Increase (Decrease) in Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl0" xml:lang="en-US">Repayments of Lines of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl0" xml:lang="en-US">Nonoperating Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl1" xml:lang="en-US">Net Income (Loss) Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Stockholders&apos; Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl0" xml:lang="en-US">Repayments of Long-term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongTermDebt" xlink:to="us-gaap_RepaymentsOfLongTermDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl0" xml:lang="en-US">Comprehensive Income, Net of Tax, Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDeferredCompensation_lbl0" xml:lang="en-US">Increase (Decrease) in Deferred Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredCompensation" xlink:to="us-gaap_IncreaseDecreaseInDeferredCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">Earnings Per Share, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Period Increase (Decrease)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease_lbl0" xml:lang="en-US">Other Comprehensive Income (Loss), Net of Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0" xml:lang="en-US">Payments to Acquire Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>rcky-20120331_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Apr 25 20:26:19 UTC 2012 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="rcky-20120331.xsd#rcky_ConsolidatedBalanceSheet" roleURI="http://www.rockybrands.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20120331.xsd#rcky_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://www.rockybrands.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20120331.xsd#rcky_ConsolidatedIncomeStatement" roleURI="http://www.rockybrands.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20120331.xsd#rcky_ConsolidatedCashFlow" roleURI="http://www.rockybrands.com/role/ConsolidatedCashFlow"/>
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          146,389

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          &#160;

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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareReconciliationDisclosure">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of the methodology and assumptions used in the reconciliation of earnings per share, which may include  the individual income and share amount effects of all securities that affect earnings per share, the effect that has been given to preferred dividends in arriving at income available to common stockholders in computing basic earnings per share, securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic EPS in the future that were not included in the computation of diluted EPS because to do so would have been antidilutive for the period(s) presented and a description of any transaction that occurs after the end of the most recent period but before issuance of the financial statements that would have changed materially the number of common shares or potential common shares outstanding at the end of the period if the transaction had occurred before the end of the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareReconciliationDisclosure</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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end

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</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>16
<FILENAME>0001144204-12-023785-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>4.SUPPLEMENTAL CASH FLOW INFORMATION<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationRelatedText', window );">Supplemental Cash Flow Information Related Text</a></td>
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          <b>SUPPLEMENTAL CASH FLOW INFORMATION</b>

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      Supplemental cash flow information is as follows:

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          &#160;

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          &#160;

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          (Unaudited)

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

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          &#160;

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          Three Months Ended

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          &#160;

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          &#160;

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          &#160;

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          March 31,

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

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        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

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          2012

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          &#160;

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        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

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          2011

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

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        <td style="font-size: 10pt">

          &#160;

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        <td colspan="2" style="font-size: 10pt; text-align: center">

          &#160;

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        <td style="font-size: 10pt">

          &#160;

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        <td style="font-size: 10pt">

          &#160;

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

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          Interest

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          &#160;

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          $

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          177,125

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        <td style="width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="width: 1%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          209,900

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        <td style="width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

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      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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        <td style="font-size: 10pt; text-align: left">

          Federal, state and local income taxes,

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">

          &#160;net of refunds

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

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        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          165,910

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          974,785

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">

          Fixed asset purchases in accounts payable

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          469,908

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          487,795

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

    </table><br/><span></span></td>
      </tr>
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    <div style="display: none;">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Additional textual information about cash receipts or disbursements in the period required to be supplementally disclosed.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 29<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SupplementalCashFlowInformationRelatedText</nobr></td>
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                  <tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EBKBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>PART I - FINANCIAL INFORMATION ITEM 1 - FINANCIAL STATEMENTS ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2011</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CurrentAssetsAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 2,424,864<span></span></td>
        <td class="nump">$ 2,230,661<span></span></td>
        <td class="nump">$ 3,650,291<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Trade receivables &#x2013; net</a></td>
        <td class="nump">38,587,112<span></span></td>
        <td class="nump">37,459,868<span></span></td>
        <td class="nump">45,008,793<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
        <td class="nump">783,349<span></span></td>
        <td class="nump">1,010,981<span></span></td>
        <td class="nump">946,686<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories</a></td>
        <td class="nump">64,113,346<span></span></td>
        <td class="nump">61,654,840<span></span></td>
        <td class="nump">65,019,048<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesReceivable', window );">Income tax receivable</a></td>
        <td class="nump">947,575<span></span></td>
        <td class="nump">260,555<span></span></td>
        <td class="nump">1,164,664<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetCurrent', window );">Deferred income taxes</a></td>
        <td class="nump">1,154,040<span></span></td>
        <td class="nump">1,218,101<span></span></td>
        <td class="nump">1,154,040<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid expenses</a></td>
        <td class="nump">2,842,105<span></span></td>
        <td class="nump">3,033,002<span></span></td>
        <td class="nump">2,561,941<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">110,852,391<span></span></td>
        <td class="nump">106,868,008<span></span></td>
        <td class="nump">119,505,463<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">FIXED ASSETS &#x2013; net</a></td>
        <td class="nump">24,572,535<span></span></td>
        <td class="nump">22,631,554<span></span></td>
        <td class="nump">23,557,102<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">IDENTIFIED INTANGIBLES</a></td>
        <td class="nump">30,498,545<span></span></td>
        <td class="nump">30,512,025<span></span></td>
        <td class="nump">30,493,107<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">OTHER ASSETS</a></td>
        <td class="nump">468,692<span></span></td>
        <td class="nump">1,548,308<span></span></td>
        <td class="nump">510,293<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
        <td class="nump">166,392,163<span></span></td>
        <td class="nump">161,559,895<span></span></td>
        <td class="nump">174,065,965<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CurrentLiabilitiesAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
        <td class="nump">12,643,640<span></span></td>
        <td class="nump">10,368,817<span></span></td>
        <td class="nump">5,696,363<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Current maturities &#x2013; long term debt</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">463,749<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_AccruedExpensesAbstract', window );"><strong>Accrued expenses:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Salaries and wages</a></td>
        <td class="nump">765,143<span></span></td>
        <td class="nump">961,408<span></span></td>
        <td class="nump">2,310,906<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Taxes - other</a></td>
        <td class="nump">481,847<span></span></td>
        <td class="nump">554,680<span></span></td>
        <td class="nump">609,992<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Accrued freight</a></td>
        <td class="nump">463,325<span></span></td>
        <td class="nump">729,659<span></span></td>
        <td class="nump">633,254<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes', window );">Commissions</a></td>
        <td class="nump">490,331<span></span></td>
        <td class="nump">596,293<span></span></td>
        <td class="nump">709,201<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities', window );">Current portion of pension funding</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">680,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Other</a></td>
        <td class="nump">1,056,597<span></span></td>
        <td class="nump">1,499,918<span></span></td>
        <td class="nump">970,806<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">15,900,883<span></span></td>
        <td class="nump">15,854,524<span></span></td>
        <td class="nump">10,930,522<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">LONG TERM DEBT &#x2013; less current maturities</a></td>
        <td class="nump">21,512,650<span></span></td>
        <td class="nump">27,300,087<span></span></td>
        <td class="nump">35,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesNoncurrent', window );">DEFERRED INCOME TAXES</a></td>
        <td class="nump">10,987,395<span></span></td>
        <td class="nump">9,374,685<span></span></td>
        <td class="nump">10,987,395<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent', window );">DEFERRED PENSION LIABILITY</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,738,374<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent', window );">DEFERRED LIABILITIES</a></td>
        <td class="nump">488,437<span></span></td>
        <td class="nump">179,560<span></span></td>
        <td class="nump">488,437<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
        <td class="nump">48,889,365<span></span></td>
        <td class="nump">55,447,230<span></span></td>
        <td class="nump">57,406,354<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies2009', window );">COMMITMENTS AND CONTINGENCIES</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CommonStockNoParValueAbstract', window );"><strong>Common stock, no par value;</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">25,000,000 shares authorized; issued and outstanding March 31, 2012 - 7,503,568; December 31, 2011 - 7,489,995 and March 31, 2011 - 7,489,995</a></td>
        <td class="nump">69,694,770<span></span></td>
        <td class="nump">69,546,028<span></span></td>
        <td class="nump">69,572,270<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(2,755,425)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained earnings</a></td>
        <td class="nump">47,808,028<span></span></td>
        <td class="nump">39,322,062<span></span></td>
        <td class="nump">47,087,341<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total shareholders' equity</a></td>
        <td class="nump">117,502,798<span></span></td>
        <td class="nump">106,112,665<span></span></td>
        <td class="nump">116,659,611<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</a></td>
        <td class="nump">$ 166,392,163<span></span></td>
        <td class="nump">$ 161,559,895<span></span></td>
        <td class="nump">$ 174,065,965<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_AccruedExpensesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_AccruedExpensesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>rcky_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_CommonStockNoParValueAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_CommonStockNoParValueAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>rcky_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_CurrentAssetsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_CurrentAssetsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>rcky_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_CurrentLiabilitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_CurrentLiabilitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>rcky_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph a(1)<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 4<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying amount for commissions, taxes and other expenses that were incurred but unpaid as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 15<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at fiscal year-end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, and unrealized gains and losses on certain investments in debt and equity securities as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Principles Board Opinion (APB)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 10<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 130<br><br><br><br> -Paragraph 14, 17, 26<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Concepts (CON)<br><br><br><br> -Number 6<br><br><br><br> -Paragraph 25<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 18<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 12<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 9<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits should not be reported as cash and cash equivalents.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 7, 26<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 8, 9<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 95<br><br><br><br> -Paragraph 7<br><br><br><br> -Footnote 1<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies2009">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. This caption alerts the reader that one or more notes to the financial statements disclose pertinent information about the entity's commitments and contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 5<br><br><br><br> -Paragraph 8, 9<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 9<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingencies2009</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Dollar value of issued common stock whether issued at par value, no par or stated value. This item includes treasury stock repurchased by the entity. Note: elements for number of common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 30<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable beyond one year (or the operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; after deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. An unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward should be presented as a reduction of the related deferred tax asset.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 109<br><br><br><br> -Paragraph 41, 42, 43<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Represents the noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent taxable temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 109<br><br><br><br> -Paragraph 41, 42<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans. (The current liability will be separate, but it will normally be small, if there is even any at all.)</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 132R<br><br><br><br> -Paragraph 5<br><br><br><br> -Subparagraph c<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 132R<br><br><br><br> -Paragraph 6<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeRelatedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 5<br><br><br><br> -Subparagraph c<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 109<br><br><br><br> -Section Appendix E<br><br><br><br> -Paragraph 289<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 10<br><br><br><br> -Article 9<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxesReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 142<br><br><br><br> -Paragraph 42, 45<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsNetExcludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Liabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all Liabilities and Stockholders' Equity items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 32<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 21<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of the portions of the carrying amounts as of the balance sheet date of long-term debt, which may include notes payable, bonds payable, debentures, mortgage loans, and commercial paper, which are scheduled to be repaid within one year or the normal operating cycle, if longer, and after deducting unamortized discount or premiums, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermDebtCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year (current maturities) or the normal operating cycle, if longer, and after deducting unamortized discount or premiums, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 22<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermDebtNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 43<br><br><br><br> -Chapter 3<br><br><br><br> -Section A<br><br><br><br> -Paragraph 7<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
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                <p>Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet due to materiality considerations. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amounts due as of the balance sheet date from parties or arising from transactions not otherwise specified in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For a classified balance sheet, the amount recognized in balance sheet as a current liability associated with an underfunded defined benefit plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 132R<br><br><br><br> -Paragraph 5<br><br><br><br> -Subparagraph c<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 132R<br><br><br><br> -Paragraph 3<br><br><br><br><br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 43<br><br><br><br> -Chapter 3<br><br><br><br> -Section A<br><br><br><br> -Paragraph 4<br><br><br><br><br><br><br><br></p>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, and production equipment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 5<br><br><br><br> -Subparagraph b, c<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Principles Board Opinion (APB)<br><br><br><br> -Number 12<br><br><br><br> -Paragraph 10<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher AICPA<br><br><br><br> -Name Accounting Research Bulletin (ARB)<br><br><br><br> -Number 51<br><br><br><br> -Paragraph A3<br><br><br><br> -Appendix A<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 4<br><br><br><br> -Section E<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29, 30, 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19, 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>2.TRADE RECEIVABLES<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock', window );">Loans, Notes, Trade and Other Receivables Disclosure [Text Block]</a></td>
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          <b>2.</b>

        </td>

        <td style="text-align: justify">

          <b>TRADE RECEIVABLES</b>

        </td>

      </tr>

    </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      Trade receivables are presented net of the related allowance

      for uncollectible accounts of approximately $466,000,

      $556,000 and $847,000 at March 31, 2012, December 31, 2011

      and March 31, 2011, respectively. The allowance for

      uncollectible accounts is calculated based on the relative

      age and size of trade receivable balances. Our credit policy

      generally provides that trade receivables will be deemed

      uncollectible and written-off once we have pursued all

      reasonable efforts to collect on the account.

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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes disclosure of claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Article 4<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3, 4<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 7<br><br> -Article 9<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Statement of Position (SOP)<br><br> -Number 01-6<br><br> -Paragraph 13<br><br> -Subparagraph d<br><br><br><br></p>
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          <div style="width: 200px;"><strong>3.INVENTORIES<br></strong></div>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the complete disclosure related to inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Chapter 3<br><br> -Section A<br><br> -Paragraph 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Subparagraph a, b, c<br><br> -Article 5<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0E6DAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>PART I - FINANCIAL INFORMATION ITEM 1 - FINANCIAL STATEMENTS ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals)<br></strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Shares authorized</a></td>
        <td class="nump">25,000,000<span></span></td>
        <td class="nump">25,000,000<span></span></td>
        <td class="nump">25,000,000<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Shares Outstanding</a></td>
        <td class="nump">7,489,995<span></span></td>
        <td class="nump">7,426,787<span></span></td>
        <td class="nump">7,406,787<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Shares Issued</a></td>
        <td class="nump">7,489,995<span></span></td>
        <td class="nump">7,426,787<span></span></td>
        <td class="nump">7,406,787<span></span></td>
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                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Excludes common shares repurchased by the entity and held as Treasury shares. Shares outstanding equals shares issued minus shares held in treasury. Does not include common shares that have been repurchased.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>13.FINANCIAL INSTRUMENTS<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresTextBlock', window );">Fair Value Disclosures [Text Block]</a></td>
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      <tr style="vertical-align: top; text-align: justify">

        <td style="width: 0in">

        </td>

        <td style="width: 0.5in; text-align: left">

          <b>13.</b>

        </td>

        <td style="text-align: justify">

          <b>FINANCIAL INSTRUMENTS</b>

        </td>

      </tr>

    </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      The fair values of cash, accounts receivable, other

      receivables and accounts payable approximated their carrying

      values because of the short-term nature of these instruments.

      Accounts receivable consists primarily of amounts due from

      our customers, net of allowances. Other receivables consist

      primarily of amounts due from employees (sales persons&#8217;

      advances in excess of commissions earned and employee travel

      advances); other customer receivables, net of allowances; and

      expected insurance recoveries. The carrying amounts of our

      revolving line of credit, our mortgages and other short-term

      financing obligations also approximate fair value, as they

      are comparable to the available financing in the marketplace

      during the year.

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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the complete disclosure regarding the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the Company is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risk is are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 107<br><br> -Paragraph 15B<br><br> -Subparagraph a, b<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 107<br><br> -Paragraph 3, 10, 14, 15<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 133<br><br> -Paragraph 44A, 44B<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 157<br><br> -Paragraph 32, 33, 34<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 107<br><br> -Paragraph 15C, 15D<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 107<br><br> -Paragraph 15A<br><br> -Subparagraph a-d<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 159<br><br> -Paragraph 17-22, 27, 28<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EWIAE">
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          <div style="width: 200px;"><strong>Document And Entity Information (USD $)<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Apr. 20, 2012</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_DocumentAndEntityInformationAbstract', window );"><strong>Document and Entity Information [Abstract]</strong></a></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
        <td class="text">10-Q<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
        <td class="text">--12-31<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">7,503,568<span></span></td>
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        <td class="nump">$ 6,789,932<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
        <td class="text">false<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
        <td class="text">0000895456<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
        <td class="text">Yes<span></span></td>
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        <td class="text">No<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">Accelerated Filer<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
        <td class="text">2012<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
        <td class="text">Q1<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>If the value is true, then the document as an amendment to previously-filed/accepted document.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_AmendmentFlag</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:booleanItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>End date of current fiscal year in the format --MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_CurrentFiscalYearEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gMonthDayItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalPeriodFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:fiscalPeriodItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalYearFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The end date of the period reflected on the cover page if a periodic report.  For all other reports and registration statements this will be the filing date. The format of the date is CCYY-MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentPeriodEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The type of document being provided (such as 10-K, 10-Q, N-1A, etc). The document type should be limited to the same value as the supporting SEC submission type. The acceptable values are as follows: S-1, S-3, S-4, S-11, F-1, F-3, F-4, F-9, F-10, 6-K, 8-K, 10, 10-K, 10-Q, 20-F, 40-F, N-1A, 485BPOS, NCSR, N-Q, and Other.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentType</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:SECReportItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:centralIndexKeyItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate number of shares outstanding of each of registrant's classes of common stock, as of latest practicable date. Where multiple classes exist define each class by adding class of stock items such as Common Class A [Member], Common Class B [Member] onto the Instrument [Domain] of the Entity Listings, Instrument</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCurrentReportingStatus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:yesNoItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, or (4) Smaller Reporting Company. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:filerCategoryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPublicFloat">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityPublicFloat</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityRegistrantName</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityVoluntaryFilers</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:yesNoItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_DocumentAndEntityInformationAbstract</nobr></td>
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<DOCUMENT>
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<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0ET3AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">NET SALES</a></td>
        <td class="nump">$ 53,325,918<span></span></td>
        <td class="nump">$ 52,306,275<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsSold', window );">COST OF GOODS SOLD</a></td>
        <td class="nump">35,303,837<span></span></td>
        <td class="nump">33,040,330<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">GROSS MARGIN</a></td>
        <td class="nump">18,022,081<span></span></td>
        <td class="nump">19,265,945<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SellingGeneralAndAbstract', window );"><strong>SELLING, GENERAL AND</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">ADMINISTRATIVE EXPENSES</a></td>
        <td class="nump">16,742,058<span></span></td>
        <td class="nump">18,229,351<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
        <td class="nump">1,280,023<span></span></td>
        <td class="nump">1,036,594<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_OtherIncomeAndExpensesAbstract', window );"><strong>OTHER INCOME AND (EXPENSES):</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense, net</a></td>
        <td class="num">(144,347)<span></span></td>
        <td class="num">(215,532)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other &#x2013; net</a></td>
        <td class="num">(8,989)<span></span></td>
        <td class="nump">12,554<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other - net</a></td>
        <td class="num">(153,336)<span></span></td>
        <td class="num">(202,978)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">INCOME BEFORE INCOME TAXES</a></td>
        <td class="nump">1,126,687<span></span></td>
        <td class="nump">833,616<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">INCOME TAX EXPENSE</a></td>
        <td class="nump">406,000<span></span></td>
        <td class="nump">292,000<span></span></td>
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      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
        <td class="nump">720,687<span></span></td>
        <td class="nump">541,616<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetIncomePerShareAbstract', window );"><strong>NET INCOME PER SHARE</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
        <td class="nump">$ 0.10<span></span></td>
        <td class="nump">$ 0.07<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted (in Dollars per share)</a></td>
        <td class="nump">$ 0.10<span></span></td>
        <td class="nump">$ 0.07<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CommonSharesOutstandingAbstract', window );"><strong>COMMON SHARES OUTSTANDING</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
        <td class="nump">7,503,270<span></span></td>
        <td class="nump">7,476,448<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted (in Shares)</a></td>
        <td class="nump">7,503,270<span></span></td>
        <td class="nump">7,478,611<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_ComprehensiveIncomeAbstract', window );"><strong>COMPREHENSIVE INCOME</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Net income</a></td>
        <td class="nump">720,687<span></span></td>
        <td class="nump">541,616<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_OtherComprehensiveIncomeAbstract', window );"><strong>Other comprehensive income:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease', window );">service and net loss</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">73,564<span></span></td>
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      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease', window );">TOTAL COMPREHENSIVE INCOME</a></td>
        <td class="nump">$ 720,687<span></span></td>
        <td class="nump">$ 615,180<span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_OtherIncomeAndExpensesAbstract</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_SellingGeneralAndAbstract</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A5<br><br> -Appendix A<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 30<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(3)<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 8, 9, 10, 11, 12, 13, 14<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
                    <td><strong> Name:</strong></td>
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            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsSold">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total costs related to goods produced and sold during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 2<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfGoodsSold</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income or loss for the period per each share of common stock outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 36, 37, 38<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income or loss for the period per each share of common stock and dilutive common stock equivalents outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 11, 12, 36<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 21<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>us-types:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GrossProfit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income (expense) before income (loss) from equity method investments, income taxes, extraordinary items, cumulative effects of changes in accounting principles, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Subparagraph 1(i)<br><br> -Article 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of the current income tax expense (benefit) and the deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 109<br><br> -Paragraph 45<br><br> -Subparagraph a, b<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cost of borrowed funds accounted for as interest that was charged against earnings during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 34<br><br> -Paragraph 21<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher OTS<br><br> -Name Federal Regulation (FR)<br><br> -Number Title 12<br><br> -Chapter V<br><br> -Section 563c.102<br><br> -Paragraph 9<br><br> -Subsection II<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 9<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph d<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A7<br><br> -Appendix A<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 10, 15<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 87-21<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28, 29, 30<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of income (expense) from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 7<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net changes to accumulated comprehensive income during the period related to benefit plans, after tax.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 158<br><br> -Paragraph 7<br><br> -Subparagraph c<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(3)<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 14, 17, 22, 26<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents Other Comprehensive Income (Loss), Net of Tax, for the period.  Includes deferred gains (losses) on qualifying hedges, unrealized holding gains (losses) on available-for-sale securities, minimum pension liability, and cumulative translation adjustment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph c(3)<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 22, 23, 24, 25<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 12<br><br> -Paragraph 10<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 31<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of other nonoperating income and expense, which does not qualify for separate disclosure on the income statement under materiality guidelines.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 9<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 43<br><br> -Chapter 4<br><br> -Paragraph 5A<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SellingGeneralAndAdministrativeExpense</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average number of shares issued and outstanding that are used in calculating diluted EPS, determined based on the timing of issuance of shares in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 8<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of [basic] shares, after adjustment for contingently issuable shares and other shares not deemed outstanding, determined by relating the portion of time within a reporting period that common shares have been outstanding to the total time in that period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 171<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 40<br><br> -Subparagraph a<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 128<br><br> -Paragraph 8<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</nobr></td>
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                    <td>us-gaap_</td>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
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          <div style="width: 200px;"><strong>8. INTANGIBLE ASSETS<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Mar. 31, 2012</div>
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          <b>8.</b>

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          <b>INTANGIBLE ASSETS</b>

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      A schedule of intangible assets is as follows:

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          Carrying

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          March 31, 2012 (unaudited)

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          Trademarks:

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          &#160;

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

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        <td style="font-size: 10pt; text-align: left">

          &#160;

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          &#160;

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        <td style="font-size: 10pt; text-align: left">

          &#160;

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        <td style="font-size: 10pt">

          &#160;

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          &#160;

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          &#160;

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          &#160;

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          &#160;&#160;&#160;Wholesale

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          &#160;

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          $

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          27,243,578

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          $

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          -

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          $

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          27,243,578

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          &#160;

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          &#160;&#160;&#160;Retail

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          &#160;

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          2,900,000

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          -

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          &#160;

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          2,900,000

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          2,478,571

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          &#160;

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          2,123,604

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          &#160;

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          &#160;

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          354,967

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          Customer relationships

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          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          1,000,000

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          1,000,000

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          -

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">

          &#160;&#160;&#160;Total Identified Intangibles

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          33,622,149

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          3,123,604

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          30,498,545

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

    </table><br/><table cellpadding="0" cellspacing="0" style="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">

      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          Gross

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          Accumulated

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          Carrying

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">

          December 31, 2011

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">

          Amount

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">

          Amortization

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">

          Amount

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt; text-align: left">

          Trademarks:

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="width: 58%; font-size: 10pt; text-align: left">

          &#160;&#160;&#160;Wholesale

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          27,243,578

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          -

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          27,243,578

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; text-align: left">

          &#160;&#160;&#160;Retail

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,900,000

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,900,000

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt">

          Patents

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,460,790

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,111,261

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          349,529

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">

          Customer relationships

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          1,000,000

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          1,000,000

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          -

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">

          &#160;&#160;&#160;Total Identified Intangibles

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          33,604,368

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          3,111,261

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          30,493,107

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

    </table><br/><table cellpadding="0" cellspacing="0" style="width: 95%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">

      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          Gross

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          Accumulated

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          Carrying

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1pt solid">

          March 31, 2011 (unaudited)

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">

          Amount

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">

          Amortization

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">

          Amount

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt; text-align: left">

          Trademarks:

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="width: 58%; font-size: 10pt; text-align: left">

          &#160;&#160;&#160;Wholesale

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          27,243,578

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          -

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          27,243,578

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; text-align: left">

          &#160;&#160;&#160;Retail

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,900,000

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,900,000

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left">

          Patents

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,443,398

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2,074,951

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          368,447

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">

          Customer relationships

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          1,000,000

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

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          1,000,000

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          -

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">

          &#160;&#160;&#160;Total Identified Intangibles

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          33,586,976

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          3,074,951

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          30,512,025

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

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          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

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        <td colspan="10" style="text-align: left">

          Amortization expense for intangible assets was $12,343

          and $12,165 for the three months ended March 31, 2012 and

          2011, respectively.&#160; The weighted average

          amortization period for patents is 15 years

        </td>

      </tr>

      <tr style="vertical-align: bottom">

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

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          Estimate of Aggregate Amortization Expense for the years

          ending December 31,:

        </td>

        <td>

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom">

        <td style="font-weight: bold">

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

        <td>

          &#160;

        </td>

      </tr>

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        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 20%; font-size: 10pt; text-align: right">

          2013

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 20%; font-size: 10pt; text-align: right">

          48,508

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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        <td style="font-size: 10pt; text-align: center; vertical-align: middle">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2014

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          47,735

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2015

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          47,160

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2016

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          44,386

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          2017

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          39,818

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This block of text may be used to disclose all or part of the information related to intangible assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 142<br><br> -Paragraph  44, 45, 46<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>7. INCOME TAXES<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
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      <tr>
        <th class="th">
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          <b>7.</b>

        </td>

        <td style="text-align: justify">

          <b>INCOME TAXES</b>

        </td>

      </tr>

    </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      We file income tax returns in the U.S. Federal jurisdiction

      and various state and foreign jurisdictions. We are no longer

      subject to U.S. Federal tax examinations for years before

      2008. State jurisdictions that remain subject to examination

      range from 2007 to 2010. Foreign jurisdiction tax returns

      that remain subject to examination range from 2005 to 2010

      for Canada and from 2005 to 2010 for Puerto Rico. We do not

      believe there will be any material changes in our

      unrecognized tax positions over the next 12 months.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      Our policy is to recognize interest and penalties accrued on

      any unrecognized tax benefits as a component of income tax

      expense. As of March 31, 2012, accrued interest or penalties

      were not material, and no such expenses were recognized

      during the quarter. We provided for income taxes at an

      estimated effective tax rate of 36% and 35% for the three

      months ended March 31, 2012 and 2011, respectively. The

      estimated effective tax rate for 2012 is higher than the

      estimated rate for 2011 as we made additional permanent

      capital investment in our operations in the Dominican

      Republic in 2011, which reduced the amount of dividends that

      we needed to provide for U.S. income taxes. We do not expect

      to make additional permanent capital investment in 2012.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">

      <i>Income taxes.</i> Income tax expense for the three months

      ended March 31, 2012 was $0.4 million, compared to $0.3

      million for the same period a year ago. We provided for

      income taxes at effective tax rates of 36% in 2011 and 35% in

      2011. The estimated effective tax rate for 2012 is higher

      than the estimated rate for 2011 as we were anticipating

      making additional permanent capital investment in our

      operations in the Dominican Republic in 2011, which reduced

      the amount of dividends that we needed to provide for U.S.

      income taxes. We do not expect to make additional permanent

      capital investment in 2012.

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                <p>Description containing the entire income tax disclosure. Examples include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables.</p>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>11. SEGMENT INFORMATION<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
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          <b>SEGMENT INFORMATION</b>

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      We have identified three reportable segments: Wholesale,

      Retail and Military. Wholesale includes sales of footwear and

      accessories to several classifications of retailers,

      including sporting goods stores, outdoor specialty stores,

      mail order catalogs, independent retailers, mass merchants,

      retail uniform stores, and specialty safety shoe stores.

      Retail includes all sales from our stores and all sales in

      our Lehigh division, which includes sales via shoemobiles to

      individual customers. Military includes sales to the U.S.

      Military. The following is a summary of segment results for

      the Wholesale, Retail, and Military segments.

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          &#160;

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          &#160;

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          Three Months Ended

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

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          March 31,

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          &#160;

        </td>

      </tr>

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        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

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          2012

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

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          2011

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

      </tr>

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          NET SALES:

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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          &#160;Wholesale

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          42,368,412

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          39,794,825

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

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          &#160;Retail

        </td>

        <td style="font-size: 10pt">

          &#160;

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        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          10,496,171

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          11,743,667

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;Military

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          461,335

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          767,783

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">

          &#160;&#160;&#160;Total Net Sales

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          53,325,918

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          52,306,275

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left">

          GROSS MARGIN:

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

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      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; text-align: left">

          &#160;Wholesale

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          $

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        <td style="font-size: 10pt; text-align: right">

          12,932,839

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          $

        </td>

        <td style="font-size: 10pt; text-align: right">

          13,340,154

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt">

          &#160;Retail

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          5,071,602

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          5,824,626

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;Military

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          17,640

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          101,165

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">

          &#160;&#160;&#160;Total Gross Margin

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          18,022,081

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          19,265,945

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

    </table><br/><span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element may be used to capture the complete disclosure of reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10% or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 131<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>9.CAPITAL STOCK<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock', window );">Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Text Block]</a></td>
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          <b>9.</b>

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          <b>CAPITAL STOCK</b>

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      </tr>

    </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      On May 11, 2004, our shareholders approved the 2004 Stock

      Incentive Plan. The Plan includes 750,000 of our common

      shares that may be granted for stock options and restricted

      stock awards. As of March 31, 2012, we were authorized to

      issue approximately 334,250 shares under our existing plans.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      The Plan generally provides for grants with the exercise

      price equal to fair value on the date of grant, graduated

      vesting periods of up to five years, and lives not exceeding

      ten years. The following summarizes stock option transactions

      from January 1, 2012 through March 31, 2012:

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        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">

          &#160;

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        <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">

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        <td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">

          &#160;

        </td>

        <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">

          &#160;

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        <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">

          Weighted Average Exercise&#160; Price

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

        <td style="width: 72%; font-size: 10pt; text-align: left">

          Options outstanding at January 1, 2012

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          100,000

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          21.31

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;Issued

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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        <td style="font-size: 10pt">

          &#160;Exercised

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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        <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">

          &#160;Forfeited

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          &#160;

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        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

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          (89,000

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          )

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        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          $

        </td>

        <td style="font-size: 10pt; text-align: right">

          20.93

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

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      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

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          Options outstanding at March 31, 2012

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          11,000

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          $

        </td>

        <td style="font-size: 10pt; text-align: right">

          24.36

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

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          Options exercisable at:

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

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          &#160;January 1, 2012

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          &#160;

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        <td style="font-size: 10pt; text-align: left">

          &#160;

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        <td style="font-size: 10pt; text-align: right">

          100,000

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          $

        </td>

        <td style="font-size: 10pt; text-align: right">

          21.31

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

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        <td style="font-size: 10pt; text-align: left">

          &#160;March 31, 2012

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          11,000

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          $

        </td>

        <td style="font-size: 10pt; text-align: right">

          24.36

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom; background-color: White">

        <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

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      During the three-month period ended March 31, 2012, we issued

      13,573 shares of common stock to members of our Board of

      Directors. We recorded compensation expense of $122,500,

      which was the fair market value of the shares on the grant

      date. The shares are fully vested but cannot be sold for one

      year.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      In June 2009, our Board of Directors adopted a Rights

      Agreement, which provides for one preferred share purchase

      right to be associated with each share of our outstanding

      common stock. Shareholders exercising these rights would

      become entitled to purchase shares of Series B Junior

      Participating Cumulative Preferred Stock. The rights are

      exercisable after the time when a person or group of persons

      without the approval of the Board of Directors acquire

      beneficial ownership of 20 percent or more of our common

      stock or announce the initiation of a tender or exchange

      offer which if successful would cause such person or group to

      beneficially own 20 percent or more of our common stock. Such

      exercise would ultimately entitle the holders of the rights

      to purchase at the exercise price, shares of common stock of

      the surviving corporation or purchaser, respectively, with an

      aggregate market value equal to two times the exercise price.

      The person or groups effecting such 20 percent acquisition or

      undertaking such tender offer would not be entitled to

      exercise any rights. These rights expire during June 2012.

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                <p>Disclosure of components of a stock option or other award plan under which share-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares granted, exercised, forfeited, and issued and outstanding pertaining to that plan.  Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from share-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from share-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
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          <div style="width: 200px;"><strong>10. RETIREMENT PLANS<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
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          <div>Mar. 31, 2012</div>
        </th>
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          <b>10.</b>

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          <b>RETIREMENT PLANS</b>

        </td>

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    </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      Prior to the fourth quarter of 2011, we sponsored a

      noncontributory defined benefit pension plan covering

      non-union workers in our Ohio and Puerto Rico operations.

      Benefits under the non-union plan are based upon years of

      service and highest compensation levels as defined. On

      December 31, 2005, we froze the noncontributory defined

      benefit pension plan for all non-U.S. territorial employees.

      In the fourth quarter of 2011, we made a determination to

      fully fund and terminate the pension plan.

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      Net pension cost of the Company&#8217;s plan is as follows:

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          (Unaudited)

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          &#160;

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          &#160;

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          &#160;

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          Three Months Ended

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

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          March 31,

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

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        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

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          2012

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        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

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          2011

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt">

          &#160;

        </td>

      </tr>

      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td colspan="2" style="font-size: 10pt; text-align: center">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

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          Service cost

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          &#160;

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        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

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          -

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        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="width: 2%; font-size: 10pt">

          &#160;

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="width: 10%; font-size: 10pt; text-align: right">

          30,840

        </td>

        <td style="width: 1%; font-size: 10pt; text-align: left">

          &#160;

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          Interest

        </td>

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          &#160;

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          &#160;

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          -

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        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          156,330

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

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          Expected return on assets

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          &#160;

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          &#160;

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          -

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          &#160;

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        <td style="font-size: 10pt">

          &#160;

        </td>

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          &#160;

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          (156,591

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          )

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        <td style="font-size: 10pt">

          Amortization of unrecognized

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          &#160;

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        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

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          net gain or loss

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          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

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        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          54,763

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

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      </tr>

      <tr style="vertical-align: bottom; background-color: rgb(204,255,204)">

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          Amortization of unrecognized

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        <td style="font-size: 10pt">

          &#160;

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        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

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        <td style="font-size: 10pt; text-align: left; padding-left: 10pt">

          transition obligation

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        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

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        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          -

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

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      <tr style="vertical-align: bottom">

        <td style="font-size: 10pt">

          Amortization of unrecognized

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: right">

          &#160;

        </td>

        <td style="font-size: 10pt; text-align: left">

          &#160;

        </td>

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          prior service cost

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          &#160;

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        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

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        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          -

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        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 1pt">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">

          18,801

        </td>

        <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

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          Net pension cost

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        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          -

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

        <td style="font-size: 10pt; padding-bottom: 2.5pt">

          &#160;

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">

          $

        </td>

        <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">

          104,143

        </td>

        <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">

          &#160;

        </td>

      </tr>

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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description containing the entire pension and other postretirement benefits disclosure as a single block of text.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name FASB Staff Position (FSP)<br><br> -Number FAS106-2<br><br> -Paragraph 20, 21, 22<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 132R<br><br> -Paragraph 5, 6, 7, 8<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 87<br><br> -Paragraph 264<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Implementation Guide (Q and A)<br><br> -Number FAS88<br><br> -Paragraph 63<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 158<br><br> -Paragraph 7, 21, 22<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 132R<br><br> -Paragraph 5<br><br> -Subparagraph b<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Principles Board Opinion (APB)<br><br> -Number 30<br><br> -Paragraph 26<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 106<br><br> -Paragraph 518<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 03-2<br><br> -Paragraph 8<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 132R<br><br> -Paragraph 8<br><br> -Subparagraph m<br><br><br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 132R<br><br> -Paragraph 5<br><br> -Subparagraph h<br><br><br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 132R<br><br> -Paragraph 5<br><br> -Subparagraph a<br><br><br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 132R<br><br> -Paragraph 5<br><br> -Subparagraph q<br><br><br><br></p>
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                    <td>duration</td>
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          </td>
        </tr>
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  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>12. LONG-TERM DEBT<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">Debt Disclosure [Text Block]</a></td>
        <td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt">

      <tr style="vertical-align: top; text-align: justify">

        <td style="width: 0in">

        </td>

        <td style="width: 0.5in; text-align: left">

          <b>12.</b>

        </td>

        <td style="text-align: justify">

          <b>LONG-TERM DEBT</b>

        </td>

      </tr>

    </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      In October 2010, we entered into a financing agreement with

      PNC Bank (&#8220;PNC&#8221;) to provide a $70 million credit

      facility. The term of the facility is five years and the

      current interest rate is generally LIBOR plus 1.50%.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">

      Our credit facility contains a restrictive covenant which

      requires us to maintain a fixed charge coverage ratio. This

      restrictive covenant is only in effect upon a triggering

      event taking place (as defined in the credit facility

      agreement). At March 31, 2012, no triggering event had

      occurred and the covenant was not in effect.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      The <font style="color: black">total amount available under

      our revolving credit facility is subject to a borrowing base

      calculation based on various percentages of accounts

      receivable and inventory. As of March 31, 2012, we had $21.5

      million in borrowings under this facility and total capacity

      of $62.0 million.</font>

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">

      In April 2011, we repaid the remaining balance of

      approximately $1.8 million on our mortgage loans by borrowing

      under a sub-facility on the PNC credit facility. The

      sub-facility is secured by real estate owned by us. In

      connection with this transaction, we incurred approximately

      $0.1 million of prepayment and other fees that were reported

      as additional interest expense in the second quarter of 2011.

      The mortgage loans were incurring interest at 8.28% and were

      replaced with borrowings under the credit facility for a

      current interest rate of LIBOR plus 1.50%.

    </p><br/><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 20, 22<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 129<br><br> -Paragraph 2, 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtDisclosureTextBlock</nobr></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.6</span><table class="report" border="0" cellspacing="2" id="ID0ECFAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2012</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CashFlowsFromOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
        <td class="nump">$ 720,687<span></span></td>
        <td class="nump">$ 541,616<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_AdjustmentsToReconcileNetIncomeToNetCashAbstract', window );"><strong>Adjustments to reconcile net income to net cash</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAmortizationAndAccretionNet', window );">Depreciation and amortization</a></td>
        <td class="nump">1,344,368<span></span></td>
        <td class="nump">1,454,857<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredCompensation', window );">Deferred compensation and other</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">105,889<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">(Gain) loss on disposal of fixed assets</a></td>
        <td class="num">(16,844)<span></span></td>
        <td class="nump">36,526<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock compensation expense</a></td>
        <td class="nump">122,500<span></span></td>
        <td class="nump">122,500<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_ChangeInAssetsAndLiabilitiesAbstract', window );"><strong>Change in assets and liabilities</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInReceivables', window );">Receivables</a></td>
        <td class="nump">6,585,018<span></span></td>
        <td class="nump">10,034,061<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
        <td class="nump">905,702<span></span></td>
        <td class="num">(2,802,284)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Other current assets</a></td>
        <td class="num">(63,075)<span></span></td>
        <td class="num">(1,499,705)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherOperatingAssets', window );">Other assets</a></td>
        <td class="nump">41,601<span></span></td>
        <td class="num">(325,596)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
        <td class="nump">6,631,539<span></span></td>
        <td class="nump">1,416,419<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilities', window );">Accrued and other liabilities</a></td>
        <td class="num">(1,976,916)<span></span></td>
        <td class="num">(2,172,949)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by operating activities</a></td>
        <td class="nump">14,294,580<span></span></td>
        <td class="nump">6,911,334<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of fixed assets</a></td>
        <td class="num">(2,038,016)<span></span></td>
        <td class="num">(2,055,667)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Investment in trademarks and patents</a></td>
        <td class="num">(17,782)<span></span></td>
        <td class="num">(28,706)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment', window );">Proceeds from sale of fixed assets</a></td>
        <td class="nump">23,141<span></span></td>
        <td class="nump">1,724<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(2,032,657)<span></span></td>
        <td class="num">(2,082,649)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CashFlowsFromFinancingActivitiesAbstract', window );"><strong>CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Proceeds from revolving credit facility</a></td>
        <td class="nump">9,977,125<span></span></td>
        <td class="nump">16,246,162<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLinesOfCredit', window );">Repayments of revolving credit facility</a></td>
        <td class="num">(23,464,475)<span></span></td>
        <td class="num">(23,445,000)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLongTermDebt', window );">Repayments of long-term debt</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(133,144)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">371,427<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="num">(13,487,350)<span></span></td>
        <td class="num">(6,960,555)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">DECREASE IN CASH AND CASH EQUIVALENTS</a></td>
        <td class="num">(1,225,427)<span></span></td>
        <td class="num">(2,131,870)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">BEGINNING OF PERIOD</a></td>
        <td class="nump">3,650,291<span></span></td>
        <td class="nump">4,362,531<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">END OF PERIOD</a></td>
        <td class="nump">$ 2,424,864<span></span></td>
        <td class="nump">$ 2,230,661<span></span></td>
      </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_AdjustmentsToReconcileNetIncomeToNetCashAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>rcky_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_ChangeInAssetsAndLiabilitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>rcky_ChangeInAssetsAndLiabilitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>rcky_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits should not be reported as cash and cash equivalents.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 7, 26<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 8, 9<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 7<br><br> -Footnote 1<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change between the beginning and ending balance of cash and cash equivalents.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAmortizationAndAccretionNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount is added back to net income when calculating cash provided by (used in) operations using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAmortizationAndAccretionNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The difference between the sale price or salvage price and the book value of a property, plant, and equipment asset that was sold or retired during the reporting period. This element refers to the gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GainLossOnSaleOfPropertyPlantEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in the aggregate amount of obligations due within one year (or one business cycle). This may include trade payables, amounts due to related parties, royalties payable, and other obligations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in the aggregate amount of expenses incurred but not yet paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccruedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in the obligation created by employee agreements whereby earned compensation will be paid in the future.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInDeferredCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInInventories</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherOperatingAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in other operating assets not otherwise defined in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOtherOperatingAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in the value of this group of assets within the working capital section.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInReceivables">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInReceivables</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow (outflow) from financing activity for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow (outflow) from investing activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 26<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph d<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph A7<br><br> -Appendix A<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher AICPA<br><br> -Name Accounting Research Bulletin (ARB)<br><br> -Number 51<br><br> -Paragraph 38<br><br> -Subparagraph a<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 130<br><br> -Paragraph 10, 15<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Emerging Issues Task Force (EITF)<br><br> -Number 87-21<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 28, 29, 30<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 15<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 17<br><br> -Subparagraph c<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 15<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 17<br><br> -Subparagraph c<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLinesOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 19<br><br> -Subparagraph b<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromLinesOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 15<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 16<br><br> -Subparagraph c<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the amount received from holders exercising their stock options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 123R<br><br> -Paragraph A240<br><br> -Subparagraph i<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLinesOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to pay off an obligation from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 20<br><br> -Subparagraph b<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfLinesOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 18<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Statement of Financial Accounting Standard (FAS)<br><br> -Number 95<br><br> -Paragraph 20<br><br> -Subparagraph b<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock options, amortization of restricted stock, and adjustment for officers compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
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          <div style="width: 200px;"><strong>6. RECENT FINANCIAL ACCOUNTING STANDARDS<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Mar. 31, 2012</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleName', window );">New Accounting Pronouncement or Change in Accounting Principle, Name</a></td>
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          <b>6.</b>

        </td>

        <td style="text-align: justify">

          <b>RECENT FINANCIAL ACCOUNTING STANDARDS</b>

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    </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      <b>Recently adopted accounting standards</b>

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      In April 2011, the Financial Accounting and Standards Board

      (FASB) issued ASU No. 2011-02, <i>Receivables (Topic 310): A

      Creditor&#8217;s Determination of Whether a Restructuring Is

      a Troubled Debt Restructuring</i>. The FASB believes the

      guidance in this ASU will improve financial reporting by

      creating greater consistency in the way GAAP is applied for

      various types of debt restructurings. The ASU clarifies which

      loan modifications constitute troubled debt restructurings.

      It is intended to assist creditors in determining whether a

      modification of the terms of a receivable meets the criteria

      to be considered a troubled debt restructuring, both for

      purposes of recording an impairment loss and for disclosure

      of troubled debt restructurings. In evaluating whether a

      restructuring constitutes a troubled debt restructuring, a

      creditor must separately conclude that both of the following

      exist: (<i>a</i>) the restructuring constitutes a concession;

      and (<i>b</i>) the debtor is experiencing financial

      difficulties. The amendments to <i>FASB Accounting Standards

      Codification</i>&#8482; (Codification) Topic 310,

      <i>Receivables</i>, clarify the guidance on a

      creditor&#8217;s evaluation of whether it has granted a

      concession and whether a debtor is experiencing financial

      difficulties. The guidance was effective for interim and

      annual periods beginning on or after June 15, 2011, and

      applies retrospectively to restructurings occurring on or

      after the beginning of the fiscal year of adoption. The

      adoption of this standard did not have a material effect on

      our consolidated financial statements.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      In May 2011, the FASB issued ASU No. 2011-04, <i>Fair Value

      Measurement (Topic 820): Amendments to Achieve Common Fair

      Value Measurement and Disclosure Requirements in U.S. GAAP

      and IFRSs.</i> This ASU represents the converged guidance of

      the FASB and the IASB (the Boards) on fair value measurement.

      The collective efforts of the Boards and their staffs,

      reflected in ASU 2011-04, have resulted in common

      requirements for measuring fair value and for disclosing

      information about fair value measurements, including a

      consistent meaning of the term &#8220;fair value.&#8221; The

      Boards have concluded the common requirements will result in

      greater comparability of fair value measurements presented

      and disclosed in financial statements prepared in accordance

      with U.S. GAAP and IFRSs. The amendments in this ASU are to

      be applied prospectively. For public entities, the amendments

      are effective during interim and annual periods beginning

      after December 15, 2011. The adoption of this standard did

      not have a material effect on our consolidated financial

      statements.

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      In September 2011, the FASB issued ASU No. 2011-08,

      <i>Intangibles &#8211; Goodwill and Other &#8211; (Topic 350)

      Testing Goodwill for Impairment.</i> The amendments in this

      update will allow an entity to first assess qualitative

      factors to determine whether it is necessary to perform the

      two-step quantitative goodwill impairment test. Under these

      amendments, an entity would not be required to calculate the

      fair value of a reporting unit unless the entity determines,

      based on a qualitative assessment, that it is more likely

      than not that its fair value is less than its carrying

      amount. The amendments include a number of events and

      circumstances for an entity to consider in conducting the

      qualitative assessment. The amendments are effective for

      annual and interim goodwill impairment tests performed for

      fiscal years beginning after December 15, 2011. The adoption

      of this standard did not have a material effect on our

      consolidated financial statements.

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      <font style="color: black">In June 2011, the FASB issued ASU

      No. 2011-05, <i>Comprehensive Income (Topic 220):

      Presentation of Comprehensive Income.</i> Under the

      amendments to Topic 220, an entity has the option to present

      the total of comprehensive income, the components of net

      income and the components of other comprehensive income

      either in a single continuous statement of comprehensive

      income or in two separate but consecutive statements. In both

      choices, an entity is required to present each component of

      net income along with total net income, each component of

      other comprehensive income along with a total for other

      comprehensive income, and a total amount for comprehensive

      income. This update eliminates the option to present the

      components of other comprehensive income as part of the

      statement of changes in stockholders' equity. The amendments

      in this update do not change the items that must be reported

      in other comprehensive income or when an item of other

      comprehensive income must be reclassified to net

      income.</font> The amendments in this update should be

      applied retrospectively. For public entities, the amendments

      are effective for fiscal years, and interim periods within

      those years, beginning after December 15, 2011. Early

      adoption is permitted, because compliance with the amendments

      is already permitted. The amendments do not require any

      transition disclosures. The adoption of this standard did not

      have a material effect on our consolidated financial

      statements.

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      <b>Accounting standards not yet adopted</b>

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      In December 2011, the FASB issued ASU No. 2011-12,

      <i>Comprehensive Income (Topic 220):</i>

    </p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">

      <font style="color: black"><i>Deferral of the Effective Date

      for Amendments to the Presentation of Reclassifications of

      Items Out of Accumulated Other Comprehensive Income in

      Accounting Standards Update No. 2011-05.</i> The amendments

      in this update supersede certain pending paragraphs in

      Accounting Standards Update No. 2011-05,<i>Comprehensive

      Income (Topic 220): Presentation of Comprehensive Income</i>,

      to effectively defer only those changes in Update 2011-05

      that relate to the presentation of reclassification

      adjustments out of accumulated other comprehensive income.

      The amendments will be temporary to allow the FASB time to

      redeliberate the presentation requirements for

      reclassifications out of accumulated other comprehensive

      income for annual and interim financial statements for

      public, private, and non-profit entities.</font>. We are

      currently assessing the potential impact of the adoption of

      this amendment on our consolidated financial statements and

      related disclosures.

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                <p>Describe the name or caption for the new accounting pronouncement or change in accounting principle.</p>
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