<SEC-DOCUMENT>0001206774-11-002873.txt : 20111215
<SEC-HEADER>0001206774-11-002873.hdr.sgml : 20111215
<ACCEPTANCE-DATETIME>20111215170006
ACCESSION NUMBER:		0001206774-11-002873
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		6
CONFORMED PERIOD OF REPORT:	20111215
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20111215
DATE AS OF CHANGE:		20111215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RESEARCH FRONTIERS INC
		CENTRAL INDEX KEY:			0000793524
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				112103466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09399
		FILM NUMBER:		111263914

	BUSINESS ADDRESS:	
		STREET 1:		240 CROSSWAYS PARK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797-2033
		BUSINESS PHONE:		5163641902

	MAIL ADDRESS:	
		STREET 1:		240 CROSSWAYS PARK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797-2033
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<TYPE>8-K
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<FILENAME>research_8k.htm
<DESCRIPTION>CURRENT REPORT
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<P align=center><FONT face="Times New Roman" size=2>SECURITIES AND EXCHANGE
COMMISSION<BR>WASHINGTON, D.C. 20549<BR></FONT><FONT face="Times New Roman" size=2>_____________<BR><BR>FORM 8-K <BR>_____________</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>CURRENT REPORT</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>PURSUANT TO SECTION 13 OR 15(d)<BR>OF
THE SECURITIES EXCHANGE ACT OF 1934</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>DATE OF REPORT (DATE OF EARLIEST EVENT
REPORTED): December 15, 2011<BR></FONT><FONT face="Times New Roman" size=2>_____________</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>RESEARCH FRONTIERS
INCORPORATED<BR></FONT><FONT face="Times New Roman" size=2>(EXACT NAME OF REGISTRANT AS
SPECIFIED IN ITS CHARTER)</FONT></P>
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    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>DELAWARE</FONT></TD>
    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>1-9399</FONT></TD>
    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>11-2103466</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>(STATE OR OTHER
      JURISDICTION</FONT></TD>
    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>(COMMISSION FILE
    NUMBER)</FONT></TD>
    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>(IRS EMPLOYER</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>OF INCORPORATION)</FONT></TD>
    <TD noWrap style="text-align: center" width="33%"></TD>
    <TD noWrap style="text-align: center" width="33%"><FONT face="Times New Roman" size=2>IDENTIFICATION
  NO.)</FONT></TD></TR></TABLE><BR>
<P align=center><FONT face="Times New Roman" size=2>240 CROSSWAYS PARK DRIVE<BR>WOODBURY,
NEW YORK 11797-2033<BR></FONT><FONT face="Times New Roman" size=2>(ADDRESS OF PRINCIPAL
EXECUTIVE OFFICES AND ZIP CODE)</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>REGISTRANT'S TELEPHONE NUMBER, INCLUDING
AREA CODE: (516) 364-1902</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions (see General Instruction
A.2. below):</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>[ &nbsp;&nbsp;] Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>[ &nbsp;&nbsp;] Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>[ &nbsp;&nbsp;] Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>[ &nbsp;&nbsp;] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</FONT></P>
<P align=left>
<P align=left><FONT face="Times New Roman" size=2></FONT></P>
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<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR><FONT face="Times New Roman" size=2>
<P align=left><FONT face="Times New Roman" size=2>Item 7.01 Regulation FD Disclosure
</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>On December 15, 2011, Daimler AG announced
that their new Mercedes-Benz SL luxury roadster will offer the MAGIC SKY CONTROL
panoramic glass roof as an option. Research Frontiers also issued a press
release on December 15, 2011 about this and announced that it would be
conducting a conference call to discuss this positive development further on
December 21, 2011.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>As noted in the press release, the MAGIC
SKY CONTROL feature uses patented </FONT><FONT face="Times New Roman" size=2>SPD-SmartGlass
technology developed by Research Frontiers Inc. to give drivers and passengers
the ability to change the tint of their car&#146;s roof from dark to clear instantly
with the press of a button.</FONT></P></FONT>
<P align=left><FONT face="Times New Roman" size=2>The Mercedes-Benz SL roadster is the
second large-scale series production vehicle to offer MAGIC SKY CONTROL with
SPD-Smart technology. In January 2011, Daimler introduced the new Mercedes-Benz
SLK as the first car to offer this innovative feature.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>In today&#146;s press release, Daimler
describes the MAGIC SKY CONTROL feature and its comfort-enhancing and
heat-rejecting characteristics: &#147;The sixth generation of the SL also offers a
vario-roof that can be retracted into the boot using an electrohydraulic
mechanism to save space, which converts the SL in a few seconds into a roadster
or a coup&#233;, depending on the driver's wishes and the weather. Unlike its
predecessor, three versions are available for the new SL: painted, with glass
roof or with the unique panoramic vario-roof with MAGIC SKY CONTROL. The
transparent roof switches to light or dark at the push of a button. When light
it is virtually transparent, offering an open-air experience even in cold
weather. In its dark state the roof provides welcome shade and prevents the
interior from heating up in bright sunlight. The frame of the three roof
versions is made of magnesium, making the roofs around six kilograms lighter
than the roof on the predecessor, thus providing a lower centre of gravity for
the vehicle and, in turn, better agility. The engineers have refined the
operating mechanism for the roof and boot lid. It now takes less than 20 seconds
to open or close the roof completely.&#148;</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>More details about the new Mercedes-Benz
SL and the MAGIC SKY CONTROL feature with SPD-Smart technology are available
from Daimler&#146;s press release. Photos of the Mercedes-Benz SL are available from
Daimler&#146;s website. Mercedes has indicated that the new SL can be ordered
starting today.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Research Frontiers will host a conference
call at 4:30 pm EST on Wednesday, December 21, 2011 to discuss the beneficial
impact to the Company of this development and to answer shareholders&#146; questions.
Shareholders and other interested parties may participate in the conference call
by dialing 1-412-858-4600 and request to be connected to the &#147;Research Frontiers
Conference Call.&#148; For those unable to participate in the live conference call, a
replay will be available for 60 days beginning December 23, 2011 in the
Investors section of Research Frontiers&#146; website at
www.SmartGlass.com.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Mercedes-Benz put the MAGIC SKY CONTROL
SPD-SmartGlass roof through rigorous durability and performance testing in some
of the most extreme conditions on Earth. This included testing in the arctic
cold of Scandinavia (with temperatures below -22&#186;F/-30&#186;C) and the blistering
desert heat of Death Valley, California (with temperatures exceeding
122&#186;F/50&#186;C). </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The MAGIC SKY CONTROL feature using
SPD-Smart light-control technology allows drivers many benefits including the
ability to create the open-air feeling of a roadster even when the weather does
not permit one to open the roof. It also blocks over 99% of harmful UV radiation
and substantially reduces heat inside the vehicle. Test data published by
Mercedes-Benz shows the ability of the roof to reduce sun exposure to 1/20th of
direct exposure levels (from over 1,000 watts/square meter to less than 50
watts/square meter). When compared to conventional automotive glass,
Mercedes-Benz reported that the use of SPD-SmartGlass significantly reduces the
temperature inside the vehicle by up to 18&#186;F/10&#186;C. This increases passenger
comfort and reduces air conditioning loads, thereby saving fuel and reducing CO2
emissions.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Research Frontiers holds approximately 500
patents and patent applications worldwide on its SPD-Smart light-control
technology, and licenses it to 39 companies, including most of the world&#146;s
leading automotive glass manufacturers.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Joseph M. Harary, President and CEO of
Research Frontiers noted: &#147;We are extremely pleased that Daimler has chosen to
extend the use of our SPD-SmartGlass technology to another vehicle in their
product line. Almost all of the automotive press has responded with glowing
accolades for the MAGIC SKY CONTROL feature, <FONT face="Times New Roman" size=2>and we look
forward to further adoption of SPD-SmartGlass within the automotive
industry.&#148;</FONT></FONT></P>
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<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><FONT face="Times New Roman" size=2>Details are noted in the press releases
attached as exhibits to this report. These press releases are also available on
the Company's website at www.SmartGlass.com and at various other places on the
internet.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>This report and the press releases
referred to herein may include statements that may constitute "forward-looking"
statements as referenced in the Private Securities Litigation Reform Act of
1995. Those statements usually contain words such as "believe", "estimate",
"project", "intend", "expect", or similar expressions. Any forward-looking
statements are made by the Company in good faith, pursuant to the safe-harbor
provisions of the Act. These forward-looking statements reflect management's
current views and projections regarding economic conditions, industry
environments and Company performance. Factors, which could significantly change
results, include but are not limited to: sales performance, expense levels,
competitive activity, interest rates, changes in the Company's financial
condition and several business factors. Additional information regarding these
and other factors may be included in the Company's quarterly 10-Q and 10K
filings and other public documents, copies of which are available from the
Company on request. By making these forward-looking statements, the Company
undertakes no obligation to update these statements for revisions or changes
after the date of this report.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The information in this Form 8-K or the
press releases reproduced herein shall not be deemed "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934, nor shall they be deemed
incorporated by reference in any filing under the Securities Act of 1933, except
as shall be expressly set forth by specific reference in such filing.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Item 9.01. Financial Statements and
Exhibits. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>(c) Exhibits.</FONT></P>
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    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>99.1</FONT></TD>
    <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Daimler AG Press Release dated
      December 15, 2011.</FONT></TD></TR>
  <TR>
    <TD width="100%" colSpan=3><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD></TR>
  <TR>
    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>99.2</FONT></TD>
    <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Research Frontiers Press Release
      dated December 15, 2011.</FONT></TD></TR></TABLE>&nbsp;&nbsp;
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<P align=center><FONT face="Times New Roman" size=2>SIGNATURES</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="Times New Roman" size=2>Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.</FONT></P>
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    <TD noWrap align=left width="100%" colSpan=2><FONT face="Times New Roman" size=2>RESEARCH FRONTIERS
      INCORPORATED</FONT></TD></TR>
  <TR>
    <TD width="100%" colSpan=2>&nbsp;</TD></TR>
  <TR>
    <TD width="100%" colSpan=2>&nbsp;</TD></TR>
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    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="50%"><FONT face="Times New Roman" size=2>/s/ Joseph M. Harary</FONT></TD>
    <TD noWrap align=left width="50%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%" colSpan=2><FONT face="Times New Roman" size=2>By: Joseph M.
      Harary</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="100%" colSpan=2><FONT face="Times New Roman" size=2>Title: President and
      CEO</FONT></TD></TR></TABLE></DIV><br>
<P align=left><FONT face="Times New Roman" size=2>Dated: December 15, 2011</FONT></P>
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<DESCRIPTION>DAIMLER AG PRESS RELEASE DATED DECEMBER 15, 2011.
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<P align=center><IMG src="exhibit99-1x1x1.jpg" border=0> </P>
<P align=left><B><FONT face="Times New Roman">Press Information </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>15 December 2011 </FONT></P>
<P align=left><U><FONT face="Times New Roman" size=2>The new Mercedes-Benz
SL</FONT></U><FONT face="Times New Roman" size=2> </FONT></P>
<P align=left><B><FONT face="Times New Roman" size=5>Lightweight, athletic, luxurious
</FONT></B></P>
<P align=left><B><FONT face="Times New Roman" size=2>Stuttgart &#150; With the completely
redeveloped SL, Mercedes-Benz continues a tradition that began 60 years ago. The
letters "SL" have ever since been synonymous with a symbiosis of sportiness,
style and comfort &#150; and with groundbreaking innovations. The new SL has been
produced for the first time almost entirely from aluminium and weighs up to 140
kilograms less than its predecessor. Its highly rigid all-aluminium bodyshell
provides the basis for agile, sporty handling that has been taken to an entirely
new level, coupled with exemplary roll characteristics and ride comfort. Even
better driving dynamics come courtesy of the new BlueDIRECT engines; they are
more powerful yet at the same time up to 29 percent more economical than the
engines in the outgoing generation. Other new features include the unique
Frontbass system, which turns the luxury sports car into a concert hall
regardless of whether the top is open or closed, and the highly efficient
adaptive windscreen wipe/wash system MAGIC VISION CONTROL; it supplies water
from the wiper blade as required and depending on the direction of wipe.
</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>Compared with its successful predecessor,
the new Mercedes-Benz SL offers considerably more comfort and sportiness,
setting new standards in the luxury roadster class. Added to which is
uncompromising day-to-day suitability, which turns the SL into an incomparable
all-rounder among sports cars. In short, anyone that talks about the new SL is
bound to be talking about the ultimate in passionate, refined motoring.
</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Dr Dieter Zetsche, Chairman of the Board
of Management of Daimler AG and Head of Mercedes-Benz Cars: "There are around
900 million cars in the world and thousands of models. But there are only a
handful of automotive icons. Our SL is one of them: it has class, it has style,
it is the ultimate in comfort and luxury. But it combines all that with
incredible sportiness and dynamism. You would struggle to find a car that
embodies Gottlieb Daimler's aspiration more perfectly than our new SL: the best
or nothing." </FONT></P><IMG src="exhibit99-1x1x2.jpg" border=0><BR><FONT face="Times New Roman" size=1>Daimler Communications, 70546<BR>Stuttgart/Germany
Mercedes-Benz &#150; A Daimler Brand <BR></FONT>&nbsp;
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<P align=left><B><FONT face="Times New Roman" size=2>Lighter and more rigid: sophisticated
all-aluminium bodyshell</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>The new-generation Mercedes-Benz SL takes
the meaning of the famous letters "SL" &#150; sporty, lightweight &#150; literally.
Consistent weight reduction is one of the most outstanding design
characteristics in the new SL as was the case in its namesake, the original SL
of 1952 with its lightweight tubular frame. For the first time Mercedes-Benz has
implemented an all-aluminium bodyshell in a series-production model. Only very
few components consist of other materials. The designers use the even lighter
magnesium for the cover behind the tank. High-strength steel tubing is
integrated in the A-pillars for safety reasons. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The new aluminium bodyshell weighs around
110 kilograms less than it would using the steel technology from the
predecessor. "The effect is rather as if a heavyweight-class passenger had got
out of the car" says Dr Thomas Rudlaff, responsible for the aluminium bodyshell
at Mercedes-Benz. "The result is perceptible and measurable. Less weight means
more dynamism and less consumption. In other words: the motoring enjoyment
increases, the environmental burden sinks."</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The aluminium structure is not only
lighter but also proves superior to the predecessor's steel construction in
terms of rigidity, safety and comfort. This is achieved thanks, among other
things, to its intelligent lightweight construction with components optimised
for their specific task. Thus, diverse processes are used to make different
kinds of aluminium depending on the use the component is to be given: the parts
are made by chill casting or vacuum die-casting, worked into extruded aluminium
sections or into aluminium panels of different thicknesses. The result: high
rigidity, high safety levels and better vibration characteristics. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Although the new SL is even more
comfortable and has more assistance systems on-board than its predecessor and
therefore does actually sacrifice some of the weight saved through the aluminium
bodyshell, the scales show some astonishing figures: the new SL 500 (1.785 kg)
weighs around 125 kilograms less than its predecessor. On balance, the SL 350
(1.685 kg) is even 140 kilograms lighter &#150; all thanks to a host of other
intelligent enhanced details to reduce weight, which Mercedes-Benz has also
implemented in the new SL in addition to the aluminium bodyshell. </FONT></P>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 2</FONT></P>
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<P align=left><B><FONT face="Times New Roman" size=2>Driving pleasure: frugal, powerful
engines and agile suspension </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>Powerful while accelerating, effortlessly
superior across all speeds, nimble on winding roads &#150; the new SL provides ample
driving pleasure. Apart from the powerful engines, the sportily tuned yet
comfortable suspension, which also boasts intelligent lightweight construction,
proves outstanding. For instance, the steering knuckles and spring links on the
front axle are also made out of aluminium to reduce the unsprung masses. The
same also applies to virtually all the wheel location components on the rear
axle.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The new SL is available with two different
suspension systems: the SL features semi-active adjustable damping as standard.
The optional active suspension system ABC (Active Body Control) is available as
an alternative. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Both suspension variants are combined with
a new electromechanical Direct-Steer system featuring speed-sensitive power
steering and a ratio that can be varied across the steering wheel angle. This
ensures excellent straight-line stability and, therefore, a high degree of
assuredness when travelling at motorway speeds and makes the SL very agile. It
also reduces the amount of steering required when parking and
manoeuvring.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The new V8 in the SL 500 develops
</FONT><B><FONT face="Times New Roman" size=2>320 kW</FONT></B><FONT face="Times New Roman" size=2> (435
hp) from its displacement of 4663 cc and thus around 12 percent more than its
predecessor despite some 0.8 litres less displacement. The fuel consumption has
been reduced by up to 22 percent. At the same time, the torque has increased
from 530 Nm to 700 Nm &#150; a gain of 32 percent. Although the displacement remains
the same at 3499 cc, the new V6 engine in the new SL 350 develops
</FONT><B><FONT face="Times New Roman" size=2>225 kW</FONT></B><FONT face="Times New Roman" size=2> (306
hp) and delivers 370 Nm of torque. It uses just 6.8 litres of fuel per 100
kilometres, making it almost 30 percent more economical than its predecessor.
Both engine variants come with a standard-fit ECO start/stop function. The
7G-TRONIC PLUS automatic transmission, which has been optimised in relation to
fuel consumption and comfort, also contributes to the exemplary, low fuel
consumption. The fuel economy of the BlueDIRECT engines takes nothing away from
the roadster's raciness. Quite the contrary: the SL 350 accelerates from 0 to
100 km/h in 5.9 seconds, making it three tenths of a second faster than its
predecessor. The SL 500 takes just 4.6 seconds &#150;eight tenths less than the
previous SL 500. </FONT></P>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 3</FONT></P>
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<P align=left><B><FONT face="Times New Roman" size=2>Interior: aesthetic, stylish, sporty
</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>The new SL combines its aesthetically
honed profile, which follows the Mercedes-Benz tradition, with a luxurious feel.
Fine materials, perfectly finished with great attention to detail, distinguish
the style and character of the interior.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Compared with its predecessor, the new
generation of the SL is much longer 4612 mm (+50 mm) and wider 1877 mm (+57 mm),
providing more room for more comfort in the interior, too. Shoulder room (+37
mm) and elbow room (+28 mm) have been increased, exceeding the dimensions
normally found in this vehicle class. Clear lines create a formally coherent
internal space within this comfortable interior. Generously used wood trim
extends from the centre console across the dashboard into the doors, creating a
pleasant wrap-around effect. Three types of wood along with two different
aluminium trim finishes are available. Perfectly in tune with the roadster's
character, it combines the unpretentious atmosphere of a high-performance sports
car with a comfortable, stylish ambience one comes to expect in a luxurious
touring car.</FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>Design: classic SL proportions
</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>The designers have brought the latest
generation of the SL unmistakably to life on the basis of tradition but added
new perspectives and visions. The result is a stylishly sporty and elegant
luxury sports car with the classic hallmark SL balanced proportions: the long
bonnet gives way to a compact passenger compartment that is set well back. A
wide, powerful rear end giving the impression of raciness provides the finishing
touch. A handful of elaborately styled lines define the powerfully sculpted and
yet calm surfaces of the flanks. Finely worked details, a striking rear end as
well as ventilation grilles with chromed fins from the dynamic traditional
Mercedes-Benz design heritage visually emphasise the SL legend. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>An upright classic sports car radiator
grille clearly marks out the new SL visually as a prestigious member of the
current Mercedes-Benz sports car family. The centrally positioned star is a
contemporary reinterpretation of the famous trademark, which now extends into
the centre section with its organically flowing contours. </FONT></P>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 4 </FONT></P>
<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><FONT face="Times New Roman" size=2>Dynamically slanting headlamps set well to
the outside flank the striking front end and give the new roadster its own
unmistakable face. The headlamps come as standard with the Intelligent Light
System (ILS). With five different lighting functions that are tailored to
typical driving and weather conditions, and are activated depending on the
driving situation, they offer the driver a much better illuminated field of
vision. The striking sidelights and the horizontal strip of the daytime running
lamps in the far ends of the bumper feature LED technology. </FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>Vario-roof: MAGIC SKY CONTROL as an
option </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>The sixth generation of the SL also offers
a vario-roof that can be retracted into the boot using an electrohydraulic
mechanism to save space, which converts the SL in a few seconds into a roadster
or a coup&#233;, depending on the driver's wishes and the weather. Unlike its
predecessor, three versions are available for the new SL: painted, with glass
roof or with the unique panoramic vario-roof with MAGIC SKY CONTROL. The
transparent roof switches to light or dark at the push of a button. When light
it is virtually transparent, offering an open-air experience even in cold
weather. In its dark state the roof provides welcome shade and prevents the
interior from heating up in bright sunlight. The frame of the three roof
versions is made of magnesium, making the roofs around six kilograms lighter
than the roof on the predecessor, thus providing a lower centre of gravity for
the vehicle and, in turn, better agility.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The engineers have refined the operating
mechanism for the roof and boot lid. It now takes less than 20 seconds to open
or close the roof completely. </FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>Aerodynamics: new standards
</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>The design of the new SL not only meets
high aesthetic demands but it also boasts exemplary aerodynamic
qualities.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>As such, the roadster merits best marks in
its segment in four important disciplines:</FONT></P>
<UL style="FONT-SIZE: 10pt; margin-left: 16px">
  <LI><FONT face="Times New Roman" size=2>With the lowest drag coefficient
  (c</FONT><SUB><FONT face="Times New Roman" size=2>d </FONT></SUB><FONT face="Times New Roman" size=2>=
  0.27 in the SL 350);</FONT> <BR>&nbsp; </LI>
  <LI><FONT face="Times New Roman" size=2>With the lowest wind noise that is virtually on a
  par with a closed saloon;</FONT> <BR>&nbsp; </LI>
  <LI><FONT face="Times New Roman" size=2>With the best comfort for open-top motoring so
  that you can still have the</FONT> <FONT face="Times New Roman" size=2>roof down even at
  high speed;</FONT> <BR>&nbsp; </LI>
  <LI>With virtually no accumulation of dirt on the side windows. </LI></UL>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 5 </FONT></P>
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<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P><B><FONT face="Times New Roman" size=2>Two world premieres: Frontbass and MAGIC VISION
CONTROL </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>With two innovations, the new SL remains
true to its tradition as technological trendsetter:</FONT></P>
<UL style="FONT-SIZE: 10pt; MARGIN-LEFT: 16px">
  <LI><FONT face="Times New Roman" size=2>MAGIC VISION CONTROL is a new, intelligent and
  highly efficient</FONT> <FONT face="Times New Roman" size=2>wipe/wash system. The
  innovative wiper blade concept always applies the</FONT> <FONT face="Times New Roman" size=2>washer fluid just in front of the wiper blade lip via the channels
  integrated</FONT> <FONT face="Times New Roman" size=2>into the blade &#150; in both directions
  of wipe. As a result, no water is splashed</FONT> <FONT face="Times New Roman" size=2>onto
  the windscreen during spraying to disrupt the driver's visibility, while
  at</FONT> <FONT face="Times New Roman" size=2>the same time cleaning the windscreen
  perfectly. The water also remains</FONT> <FONT face="Times New Roman" size=2>on the
  windscreen, thus ensuring it is cleaned without troubling the</FONT> <FONT face="Times New Roman" size=2>occupants, even with the roof down. For the first time a
  fully heated wiper</FONT> <FONT face="Times New Roman" size=2>blade is available as an
  option that prevents snow or ice from forming on</FONT> <FONT face="Times New Roman" size=2>the blade in winter. This heating function also allows warm water to
  be</FONT> <FONT face="Times New Roman" size=2>applied directly onto the windscreen for the
  first time, even in cold</FONT> <FONT face="Times New Roman" size=2>temperatures.</FONT>
  <BR>&nbsp; </LI>
  <LI><FONT face="Times New Roman" size=2>The likewise unique Frontbass system intelligently
  uses the free spaces in</FONT> <FONT face="Times New Roman" size=2>the aluminium
  structures in front of the footwell as resonance spaces for</FONT> <FONT face="Times New Roman" size=2>the bass loudspeakers. As a result the new SL features
  clear, crisp bass</FONT> <FONT face="Times New Roman" size=2>sounds that make possible a
  concert hall ambience even with the top</FONT> <FONT face="Times New Roman" size=2>down,
  and frees up space in the doors.</FONT> </LI></UL>
<P align=left><FONT face="Times New Roman" size=2>Both innovations are part of the extensive
standard equipment of the new SL. </FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>HANDS-FREE ACCESS: 'kick' to open
</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>The HANDS-FREE ACCESS system is another
Mercedes-Benz innovation which provides hands-free, contactless operation of the
boot lid. The driver simply moves their foot in the vicinity of the rear bumper.
Mercedes-Benz is the only car maker to offer a system which not only
automatically opens the boot lid but closes it as well.</FONT></P>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 6 </FONT></P>
<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><B><FONT face="Times New Roman" size=2>The safest roadster </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>Thanks to the crash-optimised aluminium
structure, standard-fit PRE-SAFE<SUP>&#174;</SUP> and assistance systems on the same
high level as the S-Class, the SL is the world's safest roadster. The rigid
aluminium bodyshell forms a sturdy passenger compartment along with precisely
defined deformation zones in the front and rear ends. In the event of the
vehicle overturning, A-pillars made out of a mix of steel and aluminium and two
roll-over bars protect the passenger compartment. The restraint systems
including the two-stage driver and front passenger airbags have been further
developed. A headbag integrally covers the side head-impact area. An additional
thorax airbag in the seat backrest can protect the upper body in the event of a
side impact. Another new feature is the crash-responsive NECK-PRO head
restraints developed by Mercedes-Benz which are fitted as standard in the
SL.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>An active bonnet and a front end with a
large, yielding impact area help ensure pedestrian protection. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>A safety highlight is the unrivalled
anticipatory occupant protection system PRE-SAFE<SUP>&#174;</SUP> developed by
Mercedes-Benz which is fitted as standard. If the system detects a serious risk
of an accident, it reflexively activates precautionary protective measures for
the vehicle occupants, so that the seat belts and airbags are able to fulfil
their protective function to the full during an impact. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Additional post-crash measures supplement
the integral safety concept and facilitate rapid assistance: regardless of the
severity of the impact, the doors can be automatically unlocked after an
accident, the interior lighting activated and the side windows lowered by 50
millimetres to ventilate the interior more effectively. The steering wheel can
also be moved upwards.</FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>Standard: ATTENTION ASSIST AND ADAPTIVE
BRAKE </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>In the new SL too, a unique combination of
driver assistance systems helps prevent accidents. These include the
standard-fit drowsiness detection system ATTENTION ASSIST and the ADAPTIVE
BRAKE. The latter features ABS, <FONT face="Times New Roman" size=2>acceleration skid
control (ASR) and active yaw control, and offers comfort and convenience
functions in addition to safety functions.</FONT></FONT></P>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 7 </FONT></P>
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<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><FONT face="Times New Roman" size=2>The ADAPTIVE BRAKE works in conjunction
with the equally adaptive brake lights. In emergency braking situations, it
warns vehicles behind with flashing brake lights.</FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>PRE-SAFE</FONT></B><B><FONT face="Times New Roman" size=2><SUP>&#174;</SUP></FONT></B><B><FONT face="Times New Roman" size=2> Brake: autonomous
partial and emergency braking in response to a serious risk of a rear-end
collision </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>As an option DISTRONIC PLUS proximity
control and PRE-SAFE<SUP>&#174;</SUP> Brake, which is already well proven in other
Mercedes-Benz models, are available. Both work on the basis of the same radar
sensors. Once a serious risk of a rear-end collision is detected, the
PRE-SAFE<SUP>&#174;</SUP> Brake warns the driver initially and can initiate
autonomous braking if the driver fails to react, and so either prevent the
accident or at least mitigate its severity. PRE-SAFE<SUP>&#174;</SUP> can also
activate occupant protection measures. </FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>Active Parking Assist: automatically
manoeuvred into a parking space</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>The Active Parking Assist is new in the
SL. Using ultrasound sensors it can identify parking spaces and automatically
steer the vehicle into the space while parking.</FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>Infotainment: COMAND with internet
access </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>Even in the entry-level variant, the new
Mercedes-Benz SL comes with the "Cockpit Management and Data System" COMAND.
Functionality includes Bluetooth telephony along with simpler operation of the
car phone. COMAND Online with internet access and DVD changer is also available
as an option. It provides unlimited web browsing while the vehicle is stationary
along with high-speed access to a Mercedes-Benz online service &#150; for instance
requesting a weather report or a special destination search. There is also the
option of sending individual destinations and routes via Google Maps to the
vehicle.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>For the first time, Mercedes-Benz is also
offering new apps for the new SL: in addition to a free news app and a Facebook
app, there are optional Mercedes-Benz apps for share prices and a car park
finder. A Yelp app to look for restaurants is available for the US market.
</FONT></P>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 8 </FONT></P>
<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><FONT face="Times New Roman" size=2>Both COMAND versions feature a
high-resolution TFT colour display with 17.8 cm diagonal (800 x 480 pixels) at
the side next to the instrument cluster. This screen arrangement prevents the
driver from being distracted as far as possible.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The new SL can be ordered from 15 December
2011. The prices including 19% VAT are as follows: </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>SL 350
BlueEFFICIENCY:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 93,534.00 euros<BR>SL 500
BlueEFFICIENCY:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 117,096.00 euros</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>To coincide with the launch of the new SL,
Mercedes-Benz will also be offering a special-edition model, the "Edition 1",
for a limited period. The "Edition 1" is superbly equipped and comes as standard
with a panoramic vario-roof, AMG bodystyling, sports suspension, AMG 19-inch
light-alloy wheels, designo nappa leather with contrasting topstitching,
AIRSCARF, heated seats, electric draught-stop, ambient lighting and
Harman/Kardon<SUP>&#174;</SUP> Logic7<SUP>&#174;</SUP> surround sound system and much
more. The designo crystal silver magno special paintwork is available
exclusively for the "Edition 1", along with trim in wave or deep white
aluminium. Depending on the basic model, the extra charge is between 19,028.10
euros and 22,598.10 euros.</FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>Contacts: </FONT></B></P>
<P align=left><FONT face="Times New Roman" size=2>Michael Allner, tel.: +49 (0)711 17-75846,
</FONT><FONT face="Times New Roman" size=2>michael.allner@daimler.com<BR></FONT><FONT face="Times New Roman" size=2>Wolfgang Zanker, tel.: +49 (0)711 17-75847, </FONT><FONT face="Times New Roman" size=2>wolfgang.zanker@daimler.com</FONT><FONT face="Times New Roman" size=2>
</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Information about Mercedes-Benz is
available online:<BR></FONT><B><FONT face="Times New Roman" size=2>www.media.daimler.com</FONT></B><B><FONT face="Times New Roman" size=2>
</FONT></B><FONT face="Times New Roman" size=2>and </FONT><B><FONT face="Times New Roman" size=2>www.mercedes-benz.com</FONT></B><B><FONT face="Times New Roman" size=2>
</FONT></B></P>
<P align=left><FONT face="Times New Roman" size=1>Daimler Communications, 70546
Stuttgart/Germany<BR>Mercedes-Benz &#150; A Daimler Brand </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>Page 9 </FONT></P>
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<DESCRIPTION>RESEARCH FRONTIERS PRESS RELEASE DATED DECEMBER 15, 2011.
<TEXT>

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<P align=center><B><FONT face="Times New Roman" size=2>IT&#146;S OFFICIAL! MERCEDES-BENZ&#146; SL
ROADSTER IS THE SECOND CAR<BR>TO OFFER MAGIC SKY CONTROL WITH SPD-SMART
TECHNOLOGY<BR></FONT></B><B><FONT face="Times New Roman" size=2>IN LARGE-SCALE SERIES
PRODUCTION </FONT></B></P>
<P align=center><B><I><FONT face="Times New Roman" size=2>Research Frontiers to host
conference call to discuss this development at 4:30 pm ET<BR>
on Wednesday, December
21, 2011. </FONT></I></B></P>
<P align=justify><B><FONT face="Times New Roman" size=2>Woodbury, New York &#150; December 15,
2011. </FONT></B><FONT face="Times New Roman" size=2>Today Daimler AG announced that the new
Mercedes-Benz SL luxury roadster will offer the MAGIC SKY CONTROL panoramic
glass roof as an option. The MAGIC SKY CONTROL feature uses patented
SPD-SmartGlass technology developed by Research Frontiers Inc. (Nasdaq: REFR) to
give drivers and passengers the ability to change the tint of their car&#146;s roof
from dark to clear instantly with the press of a button.</FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>The Mercedes-Benz SL roadster is the
second large-scale series production vehicle to offer MAGIC SKY CONTROL with
SPD-Smart technology. In January 2011, Daimler introduced the new Mercedes-Benz
SLK as the first car to offer this innovative feature. </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>In today&#146;s press release, Daimler
describes the MAGIC SKY CONTROL feature and its comfort-enhancing and
heat-rejecting characteristics: &#147;The sixth generation of the SL also offers a
vario-roof that can be retracted into the boot using an electrohydraulic
mechanism to save space, which converts the SL in a few seconds into a roadster
or a coup&#233;, depending on the driver's wishes and the weather. Unlike its
predecessor, three versions are available for the new SL: painted, with glass
roof or with the unique panoramic vario-roof with MAGIC SKY CONTROL. The
transparent roof switches to light or dark at the push of a button. When light
it is virtually transparent, offering an open-air experience even in cold
weather. In its dark state the roof provides welcome shade and prevents the
interior from heating up in bright sunlight. The frame of the three roof
versions is made of magnesium, making the roofs around six kilograms lighter
than the roof on the predecessor, thus providing a lower centre of gravity for
the vehicle and, in turn, better agility. The engineers have refined the
operating mechanism for the roof and boot lid. It now takes less than 20 seconds
to open or close the roof completely.&#148; </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>More details about the new
Mercedes-Benz SL and the MAGIC SKY CONTROL feature with SPD-Smart technology are
available from </FONT><FONT face="Times New Roman" size=2>Daimler's press
release</FONT><FONT face="Times New Roman" size=2>. Photos of the new Mercedes-Benz SL are
also available from </FONT><FONT face="Times New Roman" size=2>Daimler&#146;s website</FONT><FONT face="Times New Roman" size=2>. Mercedes has indicated that the new SL can be ordered
starting today. </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>Research Frontiers will host a
conference call at 4:30 pm EST on Wednesday, December 21, 2011 to discuss the
beneficial impact to the Company of this development and to answer shareholders&#146;
questions. Shareholders and other interested parties may participate in the
conference call by dialing 1-412-858-4600 and request to be connected to the
&#147;Research Frontiers Conference Call.&#148; For those unable to participate in the
live conference call, a replay will be available for 60 days beginning December
23, 2011 in the Investors section of Research Frontiers&#146; website at </FONT><FONT face="Times New Roman" size=2>www.SmartGlass.com</FONT><FONT face="Times New Roman" size=2>. </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>Mercedes-Benz put the MAGIC SKY CONTROL
SPD-SmartGlass roof through rigorous durability and performance testing in some
of the most extreme conditions on Earth. This included testing in the arctic
cold of Scandinavia (with temperatures below -22&#186;F/-30&#186;C) and the blistering
desert heat of Death Valley, California (with temperatures exceeding
122&#186;F/50&#186;C). </FONT></P>
<HR align=center width="100%" noShade size="2">

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=justify><FONT face="Times New Roman" size=2>The MAGIC SKY CONTROL feature using
SPD-Smart light-control technology allows drivers many benefits including the
ability to create the open-air feeling of a roadster even when the weather does
not permit one to open the roof. It also blocks over 99% of harmful UV radiation
and substantially reduces heat inside the vehicle. Test data published by
Mercedes-Benz shows the ability of the roof to reduce sun exposure to
1/20<SUP>th</SUP> of direct exposure levels (from over 1,000 watts/square meter
to less than 50 watts/square meter). When compared to conventional automotive
glass, Mercedes-Benz reported that the use of SPD-SmartGlass significantly
reduces the temperature inside the vehicle by up to 18&#186;F/10&#186;C. This increases
passenger comfort and reduces air conditioning loads, thereby saving fuel and
reducing CO2 emissions. </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>Research Frontiers holds approximately
500 patents and patent applications worldwide on its SPD-Smart light-control
technology, and licenses it to 39 companies, including most of the world&#146;s
leading automotive glass manufacturers. </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>Joseph M. Harary, President and CEO of
Research Frontiers noted: &#147;We are extremely pleased that Daimler has chosen to
extend the use of our SPD-SmartGlass technology to another vehicle in their
product line. Almost all of the automotive press has responded with glowing
accolades for the MAGIC SKY CONTROL feature, and we look forward to further
adoption of SPD-SmartGlass within the automotive industry.&#148; </FONT></P>
<P align=justify><B><FONT face="Times New Roman" size=2>About Research Frontiers Inc.
</FONT></B></P>
<P align=justify><FONT face="Times New Roman" size=2>Research Frontiers Inc. (Nasdaq: REFR)
is the developer of SPD-Smart light-control technology which allows users to
instantly, precisely and uniformly control the shading of glass or plastic,
either manually or automatically. Having spent over $80 million to date to
develop its technology, Research Frontiers currently holds approximately 500
patents and patent applications and has built an infrastructure of 39 licensed
companies that collectively are capable of serving the growing global demand for
smart glass products in automobiles, homes, buildings, aircraft and boats.
Further information about SPD-Smart technology, Research Frontiers and its
licensees can be found at </FONT><FONT face="Times New Roman" size=2>www.SmartGlass.com</FONT><FONT face="Times New Roman" size=2>. </FONT></P>
<P align=justify><I><FONT face="Times New Roman" size=2>Note: From time to time Research
Frontiers may issue forward-looking statements which involve risks and
uncertainties. This press release contains forward-looking statements. Actual
results could differ and are not guaranteed. Any forward-looking statements
should be considered accordingly. &#147;SPD-Smart&#148; and &#147;SPD-SmartGlass&#148; are
trademarks of Research Frontiers Inc. &#147;MAGIC SKY CONTROL&#148; and &#147;Mercedes-Benz&#148;
are trademarks of Daimler AG. </FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2>For further information about SPD-Smart
light-control technology or to schedule a visit to the Research Frontiers Design
Center, please contact:</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Joseph M. Harary, President and
CEO<BR>Research Frontiers Inc. <BR></FONT><FONT face="Times New Roman" size=2>+1-516-364-1902<BR></FONT><FONT face="Times New Roman" size=2>info@SmartGlass.com</FONT><FONT face="Times New Roman" size=2> </FONT><FONT face="Times New Roman" size=2></FONT></P>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
