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<SEC-DOCUMENT>0000891618-07-000326.txt : 20070516
<SEC-HEADER>0000891618-07-000326.hdr.sgml : 20070516
<ACCEPTANCE-DATETIME>20070515215641
ACCESSION NUMBER:		0000891618-07-000326
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070331
FILED AS OF DATE:		20070516
DATE AS OF CHANGE:		20070515
EFFECTIVENESS DATE:		20070516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IRIDEX CORP
		CENTRAL INDEX KEY:			0001006045
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				770210467
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0102

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27598
		FILM NUMBER:		07855734

	BUSINESS ADDRESS:	
		STREET 1:		1212 TERRA BELLA AVE
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94043
		BUSINESS PHONE:		6509404700

	MAIL ADDRESS:	
		STREET 1:		1212 TERRA BELLA AVENUE
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94043
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>f30415ntnt10vq.htm
<DESCRIPTION>NT 10-Q
<TEXT>
<HTML>
<HEAD>
<TITLE>nt10vq</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="right">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="20%">

<!-- Begin Table Head -->
<TR valign="bottom">
<TD width="1%">&nbsp;</TD>
<TD width="98%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
</TR>

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<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD align="center" valign="top" style="border-top: 1px solid #000000">OMB APPROVAL</TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">OMB Number:&nbsp;3235-0058
</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Expires:&nbsp;April&nbsp;30, 2009</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Estimated average burden
hours per response ... 2.50</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
<TD nowrap align="left" colspan="3" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>


<DIV align="right">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="20%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 2pt">
<TD width="1%">&nbsp;</TD>
<TD width="98%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD align="center" valign="top" style="border-top: 1px solid #000000">SEC FILE NUMBER</TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">000-27598
</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom" style="font-size: 2pt">
<TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD align="center" valign="top" style="border-top: 1px solid #000000">CUSIP NUMBER</TD>
<TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">462684101
</DIV></TD>
<TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<TR style="font-size: 1px" valign="bottom">
<TD nowrap align="left" colspan="3" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 1pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>FORM 12b-25</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>NOTIFICATION OF LATE FILING</B>
</DIV>




<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
<TD width="10%">&nbsp;</TD>
<TD width="2%">&nbsp;</TD>
<TD width="10%">&nbsp;</TD>
<TD width="8%">&nbsp;</TD>
<TD width="2%">&nbsp;</TD>
<TD width="69%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
<TD nowrap valign="top"><I>(Check One):</I></TD>
<TD>&nbsp;</TD>
<TD colspan="4" valign="top" align="left">
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;10-K
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;20-F
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;11-K
<FONT face="wingdings">&#254;</FONT>&nbsp; Form&nbsp;10-Q
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;10-D
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;N-SAR
<FONT face="wingdings">&#111;</FONT>&nbsp; Form&nbsp;N-CSR
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt"><!-- Blank Space -->
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
<TD>&nbsp;</TD>
<TD nowrap align="left" valign="top">For Period Ended:</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top" colspan="2">March 31, 2007</TD>
</TR>
<TR style="font-size: 1px">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD colspan="3" align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left">
<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-K</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left">
<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;20-F</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left">
<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;11-K</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="3" valign="top" align="left">
<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-Q</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD nowrap colspan="3" valign="top" align="left">
<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;N-SAR</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt"><!-- Blank Space -->
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
<TD>&nbsp;</TD>
<TD colspan="2" align="left" valign="top" nowrap>For the Transition Period Ended:
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top"></TD>
<TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD colspan="2" align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
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</TABLE>
</DIV>
<P>
<DIV style="width: 100%; border: 1px solid black; padding: 12px;">



<DIV align="center" style="font-size: 10pt"><B>Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.
</B></DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the notification relates to a portion of the filing checked above, identify the Item(s) to which
the notification relates:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>PART I &#151; REGISTRANT INFORMATION</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Iridex Corporation
<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">Full Name of Registrant
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">
<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">Former Name if Applicable
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">1212 Terra Bella Avenue
<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">Address of Principal Executive Office <I>(Street and Number)</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Mountain View, CA 94043
<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 2pt">City, State and Zip Code
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>PART II &#151; RULES 12b-25(b) and (c)</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the
subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule&nbsp;12b-25(b), the following should be completed. (Check box if appropriate.)
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
<TD width="5%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD><!-- VRule -->
<TD width="1%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="2%">&nbsp;</TD>
<TD width="88%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->

<TR valign="bottom">
<TD valign="middle" rowspan="5"><DIV style="margin-left:15px; text-indent:-0px"><FONT face="wingdings">&#111;</FONT></DIV></TD>
</TR>

<TR valign="bottom">
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">(a)
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">The reasons described in reasonable detail in Part III of this form could not be
eliminated without unreasonable effort or expense;</TD>
</TR>


<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">(b)
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">
The subject annual report, semi-annual report, transition report on Form&nbsp;10-K, Form&nbsp;20-F, Form&nbsp;11-K, Form&nbsp;N-SAR or Form&nbsp;N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form&nbsp;10-Q, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
</TD>
</TR>
<TR valign="bottom" style="line-height: 3pt"><!-- Blank Space -->
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD>&nbsp;</TD>
<TD style="border-right: 1px solid #000000">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">(c)
</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">The accountant&#146;s statement or other exhibit required by Rule&nbsp;12b-25(c) has been attached if applicable.
</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>PART III &#151; NARRATIVE</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2007 (the &#147;1st Quarter Form 10-Q&#148;) by the prescribed due date of May 15, 2007 without unreasonable effort and expense because it is still obtaining the necessary financial information related to the Registrant&#146;s acquisition of the aesthetics business of Laserscope, a California corporation, a wholly owned subsidiary of American
Medical Systems, Inc., a Delaware corporation, which was completed on January 16, 2007. The information is necessary to allow the Company to properly account for the acquisition and to make the appropriate financial statement disclosures, including providing pro forma financial information. Management continues to work diligently to obtain the necessary financial information, and the Registrant will file the 1st Quarter Form 10-Q as soon as possible, but
does not expect to file it on or before the fifth calendar day following the prescribed due date.</DIV>





<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-size: 10pt; font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>PART IV &#151; OTHER INFORMATION</B>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="3%" nowrap align="left">(1)</TD>
<TD width="1%">&nbsp;</TD>
<TD>Name and telephone number of person to contact in regard to this notification:</TD>
</TR>
</TABLE>
</DIV>
<DIV align="right">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="96%">
<!-- Begin Table Head -->
<TR valign="bottom">
<TD width="47%">&nbsp;</TD>
<TD width="5%">&nbsp;</TD>
<TD width="8%">&nbsp;</TD>
<TD width="5%">&nbsp;</TD>
<TD width="35%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 10pt">
<TD align="center" valign="top" style="border-bottom: 1px solid #000000">Meryl Rains&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="center" valign="top" style="border-bottom: 1px solid #000000">(650)&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="center" valign="top" style="border-bottom: 1px solid #000000">962-8848&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px">(Name)</DIV></TD>
<TD>&nbsp;</TD>
<TD nowrap align="center" valign="bottom">(Area Code)
</TD>
<TD>&nbsp;</TD>
<TD align="center" valign="bottom">(Telephone Number)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="3%" nowrap align="left">(2)</TD>
<TD width="1%">&nbsp;</TD>
<TD>Have all other periodic reports required under Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934 or Section&nbsp;30 of the Investment Company Act of 1940 during the preceding 12&nbsp;months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).
</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent; margin-top: 1pt">
<TD width="3%" nowrap align="left">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD align="right">Yes&nbsp;<FONT face="wingdings">&#254;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#111;</FONT>
</TD>
</TR>

<TR>
<TD style="font-size: 6pt">&nbsp;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="font-size: 10pt; margin-left: 4%"><DIV style="border-bottom: 1px solid #000000; font-size: 10pt">

</DIV>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="3%" nowrap align="left">(3)</TD>
<TD width="1%">&nbsp;</TD>
<TD>Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?
</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent; margin-top: 1pt">
<TD width="3%" nowrap align="left">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD align="right">Yes&nbsp;<FONT face="wingdings">&#254;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#111;</FONT>
</TD>
</TR>

<TR>
<TD style="font-size: 6pt">&nbsp;</TD>
</TR>
</TABLE>
</DIV>

<DIV style="font-size: 10pt; margin-left: 4%"><DIV style="border-bottom: 1px solid #000000; font-size: 10pt">

</DIV>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
<TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
<TD width="3%" nowrap align="left">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD>If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.
</TD>
</TR>
<TR>
<TD style="font-size: 6pt">&nbsp;</TD>
</TR>
</TABLE>
</DIV>

<DIV style="font-size: 10pt; margin-left: 4%">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a result of the asset acquisition discussed in Part III above, the Registrant believes that there will be a significant change in its results of operations from the corresponding period of the last fiscal year. However, as the Registrant is still obtaining the necessary financial information related to the acquisition, it is not possible at this time to provide a reasonable estimate of the change in results of operations from the corresponding period of the last fiscal year.
</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 24pt"><DIV style="border-bottom: 1px solid #000000; font-size: 10pt; width: 75%">Iridex Corporation&nbsp;
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<DIV align="center" style="font-size: 10pt; margin-top: 2pt">(Name of Registrant as Specified in Charter)
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
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<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date
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<TD align="left" valign="top">May 15, 2007</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">By</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">/s/ Meryl Rains</TD>
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<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">Meryl Rains</TD>
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<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
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<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">&nbsp;</TD>
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<TD align="left" valign="top">Vice President and Chief Financial Officer</TD>
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