----

----

| T | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|-------------------------------------------------------------------------------------------|

| o | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|-----------------------------------------------------------------------------------------------|

| Delaware                                                       |   | 59-3434771                              |
|----------------------------------------------------------------|--------|-----------------------------------------|
| (State or other jurisdiction of incorporation or organization) |   | (I.R.S. Employer Identification Number) |

| 11025 Roselle St., Suite 100San Diego, California |   | 92121      |
|---------------------------------------------------|--------|------------|
| (Address of principal executive offices)          |   | (Zip Code) |

| Title of each class            |   | Name of each exchange on which registered |
|--------------------------------|--------|-------------------------------------------|
| COMMON STOCK, $0.001 PAR VALUE |   | The Nasdaq Stock Market LLC               |
|                           |   | (The Nasdaq Capital Market)               |

----

----

----

| Large accelerated filer o | Accelerated filer o                           | Non-accelerated filer o | Smaller reporting company T |
|---------------------------|-----------------------------------------------|-------------------------|-----------------------------|
|                      | (Do not check if a smaller reporting company) |

----

----

OCCULOGIX

|          |   |                                                                                           |   | Page |
|---------------|--------|------------------------------------------------------------------------------------------------|--------|------|
| PART III      |
| Item 10. |   | Directors, Executive Officers and Corporate Governance                                         |   | 2    |
| Item 11. |   | Executive Compensation                                                                         |   | 11   |
| Item 12. |   | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters |   | 17   |
| Item 13. |   | Certain Relationships and Related Transactions, and Director Independence                      |   | 19   |
| Item 14. |   | Principal Accounting Fees and Services                                                         |   | 20   |
| PART IV       |
| Item 15. |   | Exhibits, Financial Statement Schedules                                                        |   | 22   |

----

Table of Contents

ITEM 

| Name                      |   | Age |   | Position                                          |
|---------------------------|--------|-----|--------|---------------------------------------------------|
| Elias Vamvakas            |   | 51  |   | Chairman of the Board and Chief Executive Officer |
| Anthony E. Altig     |   | 54  |   | Director                                          |
| Thomas N. Davidson   |   | 69  |   | Director                                          |
| Adrienne L. Graves   |   | 55  |   | Director                                          |
| Paul M. Karpecki          |   | 43  |   | Director                                          |
| Richard L. Lindstrom |   | 61  |   | Director                                          |
| Donald Rindell            |   | 57  |   | Director                                          |

----

Table of Contents

----

Table of Contents

| Director                    |   | Compensation |   | Corporate Governance and Nominating |   | Audit  |
|-----------------------------|--------|--------------|--------|-------------------------------------|--------|--------|
| Anthony E. Altig (1)   |   | ü       |   | ü                              |   | ü |
| Thomas N. Davidson (2) |   | ü       |   | ü                              |   | ü |
| Adrienne L. Graves     |   | ü       |   | ü                              |   | ü |
| Paul M. Karpecki            |   | ü       |   | ü                              |   | ü |
| Richard L. Lindstrom   |   | ü       |   | ü                              |   | ü |
| Donald Rindell (3)          |   | ü       |   | ü                              |   | ü |

| (1) | Audit Committee Chair. |
|-----|------------------------|

----

Table of Contents

| (2) | Compensation Committee Chair. |
|-----|-------------------------------|

| (3) | Corporate Governance and Nominating Committee Chair. |
|-----|------------------------------------------------------|

|   | · | to provide oversight of the development and implementation of the compensation policies, strategies, plans and programs for the Company’s key employees and directors, including policies, strategies, plans and programs relating to long-term compensation for the Company’s senior management, and the disclosure relating to these matters; |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to make recommendations regarding the operation of and/or implementation of employee bonus plans and incentive compensation plans; |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to review and approve the compensation of the Chief Executive Officer and the other executive officers of the Company and the remuneration of the Company’s directors; and |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to provide oversight of the selection of officers, management, succession planning, the performance of individual executives and related matters. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to monitor the Company’s financial reporting process and internal control system; |
|--------|--------|-----------------------------------------------------------------------------------------|

|   | · | to appoint and replace the Company’s independent outside auditors from time to time, to determine their compensation and other terms of engagement and to oversee their work; |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to oversee the performance of the Company’s internal audit function; and |
|--------|--------|--------------------------------------------------------------------------------|

|   | · | to oversee the Company’s compliance with legal, ethical and regulatory matters. |
|--------|--------|---------------------------------------------------------------------------------------|

----

Table of Contents

|   | · | to establish criteria for Board and committee membership and to recommend to the Board proposed nominees for election to the Board and for membership on committees of the Board; |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to ensure that appropriate processes are established by the Board to fulfill its responsibility for (i) the oversight of strategic direction and development and the review of ongoing results of operations of the Company by the appropriate committee of the Board and (ii) the oversight of the Company’s investor relations and public relations activities and ensuring that procedures are in place for the effective monitoring of the stockholder base, receipt of stockholder feedback and responses to stockholder concerns; |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to monitor the quality of the relationship between management and the Board and to recommend improvements for ensuring an effective and appropriate relationship; and |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | to make recommendations to the Board regarding corporate governance matters and practices. |
|--------|--------|--------------------------------------------------------------------------------------------|

|   | · | experience, skills and other qualifications in view of the specific needs of the Board and the Company; |
|--------|--------|---------------------------------------------------------------------------------------------------------|

|   | · | diversity of background; and |
|--------|--------|------------------------------|

|   | · | demonstration of high ethical standards, integrity and sound business judgment. |
|--------|--------|---------------------------------------------------------------------------------|

----

Table of Contents

----

Table of Contents

----

Table of Contents

| April 30, 2010 | AUDIT COMMITTEE           |
|---------------------|---------------------------|
|                |                      |
|                | Anthony Altig             |
|                | Thomas N. Davidson   |
|                | Adrienne L. Graves   |
|                | Paul Karpecki             |
|                | Richard L. Lindstrom |
|                | Donald Rindell            |

----

Table of Contents

|   | · | On September 10, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on March 25, 2010. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------|

|   | · | On November 2, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on December 17, 2010. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------|

|   | · | On October 14, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on October 26, 2010. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------|

|   | · | On September 29, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on October 9, 2010. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------|

|   | · | On September 30, 2009, the compensation committee of the Board granted options to Robert Walder, William Dumencu, Tom Davidson, Donald Rindell, Anthony Altig, Richard Lindstrom, Adrienne Graves and Elias Vamvakas.  The Forms 4 were filed late on October 2, 2010. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | On September 24, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on September 29, 2009. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | · | On September 17, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on September 23, 2009. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | · | On September 3 and 4, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on September 9, 2009. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------|

|   | · | On July 15, 2009, convertible promissory notes were issued to an entity with beneficial ownership by Tom Davidson, an entity with beneficial ownership by Richard Lindstrom and an entity with beneficial ownership by Elias Vamvakas.  The Forms 4 were filed late on September 3, 2009. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | On August 27, 2009, Eric Donsky sold shares of Common Stock.  The Form 4 was filed late on August 31, 2009. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

ITEM 

| Name           |   | Age |   | Position                                          |
|----------------|--------|-----|--------|---------------------------------------------------|
| Elias Vamvakas |   | 51  |   | Chairman of the Board and Chief Executive Officer |
| Tracy Puckett  |   | 46  |   | Vice President, Marketing                         |
| Robert Walder  |   | 57  |   | Vice President, Operations                        |

----

Table of Contents

| Name and Principal Position                              |   | Year   |   | Salary ($) |    |   | Option Awards ($) (2) |   |      | All Other Compensation ($) |   |   | Total ($) |   |
|----------------------------------------------------------|--------|--------|--------|------------|---------|--------|-----------------------|--------|-----------|----------------------------|--------|--------|-----------|--------|
| Elias Vamvakas (1)                                       |   | 2009   |   |       | — |   |                  |   | 466,488   |                       |   |   | 25,904    |   |   |   | 492,392 |   |
| Chairman and Chief Executive Officer                     |   | 2008   |   |       | 171,374 |   |                  |   | 1,257,776 | (3)                        |   |   | 20,801    |   |   |   | 1,449,951 |   |
| Tracy Puckett                                            |   | 2009   |   |       | 150,000 |   |                  |   | 73,764    |                       |   |   | 9,147     |   |   |   | 232,911 |   |
| Vice President, Marketing                                |   |   |   |       |    |   |                  |   |      |                       |   |   |      |   |   |   |   |   |
| Robert Walder                                            |   | 2009   |   |       | 132,500 |   |                  |   | 90,498    |                       |   |   | 21,857    |   |   |   | 244,855 |   |
| Vice President, Operations                               |   |   |   |       |    |   |                  |   |      |                       |   |   |      |   |   |   |   |   |
| Eric Donsky (4)                                          |   | 2009   |   |       | 130,000 |   |                  |   | 7,426     |                       |   |   | 100,295   |   |   |   | 237,721 |   |
| Former President, Chief Executive Officer & Director |   | 2008   |   |       | 222,495 |   |                  |   | 569,500   |                       |   |   | —   |   |   |   | 791,995 |   |

| (1) | Mr. Vamvakas resigned as Chief Executive Officer on October 6, 2008 and resumed service as Chief Executive Officer in June 2009.  $11,549 of Mr. Vamvakas’ compensation in 2008 was earned pursuant to director’s fees and included in the column headed “All Other Compensation” and was paid in U.S. dollars. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | For the years ended December 31, 2009 and December 31, 2008, the values set forth in this column are based on the full grant date fair value of stock option awards, computed in accordance with the provisions of FASB ASC Topic 718, using the Black-Scholes pricing model, utilizing certain assumptions as outlined in the footnotes to the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2009.  These stock options include time-based stock options granted during the years ended December 31, 2009 and December 31, 2008. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Mr. Vamvakas was granted option awards with a fair value of $1,257,776 in 2008 pursuant to the Separation Agreement and Release entered into with the Company upon his termination of employment.  These severance benefits are further described in detail below in the section entitled “Employment Arrangements and Change of Control Arrangements.” |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Mr. Donsky received severance benefits of $81,156 pursuant to the Separation Agreement and Release entered into with the Company upon his termination of employment.  These severance benefits are further described in detail below in the section entitled “Employment Arrangements and Change of Control Arrangements.” |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                |   | Option Awards                                       |
|---------------------|--------|-----------------------------------------------------|
| Name                |   | Number of Securities Underlying Unexercised Options |   |   | Number of Securities Underlying Unexercised Options |   |   | Option Exercise Price |   | Option Expiration Date |
|                |   | (#)Exercisable                                      |   |   | (#)Unexercisable |   |   | ($) |   |   |
| Eric Donsky (1)     |   |                                                | 100,000 |   |   |   | — |   |   |   | 3.43 |   | 12/29/2011 |
| Eric Donsky (2)     |   |                                                | 7,500 |   |   |   | — |   |   |   | 2.20 |   | 12/29/2011 |
| Elias Vamvakas (3)  |   |                                                | 184 |   |   |   | — |   |   |   | 32.50 |   | 8/1/2012 |
| Elias Vamvakas (4)  |   |                                                | 20,000 |   |   |   | — |   |   |   | 24.75 |   | 7/1/2013 |
| Elias Vamvakas (5)  |   |                                                |  — |   |   |   | 4,500 |   |   |   | 51.25 |   | 3/30/2015 |
| Elias Vamvakas (6)  |   |                                                | 12,000 |   |   |   | — |   |   |   | 47.50 |   | 8/3/2016 |
| Elias Vamvakas (7)  |   |                                                | 2,666 |   |   |   | 1,334 |   |   |   | 27.75 |   | 7/3/2017 |
| Elias Vamvakas (8)  |   |                                                | 626,164 |   |   |   | — |   |   |   | 2.63 |   | 10/6/2018 |
| Elias Vamvakas (9)  |   |                                                | 7,500 |   |   |   | 7,500 |   |   |   | 2.00 |   | 6/18/2019 |
| Elias Vamvakas (10) |   |                                                | 14,899 |   |   |   |   |   |   |   | 1.22 |   | 9/30/2019 |

----

Table of Contents

|                |   | Option Awards                                       |
|---------------------|--------|-----------------------------------------------------|
| Name                |   | Number of Securities Underlying Unexercised Options |   |   | Number of Securities Underlying Unexercised Options |   |   | Option Exercise Price |   | Option Expiration Date |
| Elias Vamvakas (11) |   |                                                | — |   |   |   | 135,000 |   |   |   | 1.22 |   | 9/30/2019 |
| Elias Vamvakas (12) |   |                                                | 100,000 |   |   |   | — |   |   |   | 1.22 |   | 9/30/2019 |
| Elias Vamvakas (13) |   |                                                | — |   |   |   | 200,000 |   |   |   | 1.22 |   | 9/30/2019 |
| Tracy Puckett (14)  |   |                                                | — |   |   |   | 45,140 |   |   |   | 1.22 |   | 9/30/2019 |
| Tracy Puckett (15)  |   |                                                | — |   |   |   | 25,000 |   |   |   | 1.99 |   | 3/3/2019 |
| Tracy Puckett (16)  |   |                                                | 18,663 |   |   |   | 11,197 |   |   |   | 2.25 |   | 6/1/2017 |
| Robert Walder (17)  |   |                                                | 4,594 |   |   |   | 9,188 |   |   |   | 3.12 |   | 12/8/2018 |
| Robert Walder (18)  |   |                                                | — |   |   |   | 30,000 |   |   |   | 1.99 |   | 3/3/2019 |
| Robert Walder (19)  |   |                                                | — |   |   |   | 56,218 |   |   |   | 1.22 |   | 9/30/2019 |

----

Table of Contents

| Name                    |   | Fees earned or Paidin Cash ($) |    |   | StockAwards ($) |   |    | Option Awards ($) (1) |   |   | Non-Equity Incentive Plan Compensation ($) |   |   | Change in Pension Value and Nonqualified Deferred Compensation Earnings ($) |    |   | All Other Compensation ($) |   |    | Total ($) |   |
|-------------------------|--------|--------------------------------|---------|--------|-----------------|--------|---------|-----------------------|--------|--------|--------------------------------------------|--------|--------|-----------------------------------------------------------------------------|---------|--------|----------------------------|--------|---------|-----------|--------|
| Anthony E. Altig        |   |                           | — |   |            |   | — |                  |   |   | 32,069                                     |   |   |                                                                        | — |   |                       |   | — |      |   |   | — |   |   |   | 32,069 |   |
| Thomas N. Davidson |   |                           | — |   |            |   | — |                  |   |   | 30,722                                     |   |   |                                                                        | — |   |                       |   | — |      |   |   | — |   |   |   | 30,722 |   |

----

Table of Contents

| Name                    |   | Fees earned or Paidin Cash ($) |    |   | StockAwards ($) |   |    | Option Awards ($) (1) |   |   | Non-Equity Incentive Plan Compensation ($) |   |   | Change in Pension Value and Nonqualified Deferred Compensation Earnings ($) |    |   | All Other Compensation ($) |   |    | Total ($) |   |
|-------------------------|--------|--------------------------------|---------|--------|-----------------|--------|---------|-----------------------|--------|--------|--------------------------------------------|--------|--------|-----------------------------------------------------------------------------|---------|--------|----------------------------|--------|---------|-----------|--------|
| Adrienne L. Graves |   |                           | — |   |            |   | — |                  |   |   | 26,000                                     |   |   |                                                                        | — |   |                       |   | — |      |   |   | — |   |   |   | 26,000 |   |
| Paul M. Karpecki        |   |                           | — |   |            |   | — |                  |   |   | —                                    |   |   |                                                                        | — |   |                       |   | — |      |   |   | — |   |   |   | — |   |
| Richard Lindstrom       |   |                           | — |   |            |   | — |                  |   |   | 28,000                                     |   |   |                                                                        | — |   |                       |   | — |      |   |   | — |   |   |   | 28,000 |   |
| Donald Rindell          |   |                           | — |   |            |   | — |                  |   |   | 33,500                                     |   |   |                                                                        | — |   |                       |   | — |      |   |   | — |   |   |   | 33,500 |   |

| (1) | For the years ended December 31, 2009 and December 31, 2008, the values set forth in this column are based on the full grant date fair value of stock option awards, computed in accordance with the provisions of FASB ASC Topic 718, using the Black-Scholes pricing model, utilizing certain assumptions as outlined in the footnotes to the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2009.  These stock options include time-based stock options granted during the years ended December 31, 2009 and December 31, 2008. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

----

Table of Contents

ITEM 

| Name of Beneficial Owner                                          |   | Shares Beneficially Owned |      |   | Percentage of Shared Beneficially Owned |   |
|-------------------------------------------------------------------|--------|---------------------------|-----------|--------|-----------------------------------------|--------|
| TLC Vision Corporation (1)                                        |   |                      | 750,813   |   |                                    |   | 5.08 | % |
| Eric Donsky (2)                                                   |   |                      | 1,681,261 |   |                                    |   | 11.30 | % |
| Elias Vamvakas (3)                                                |   |                      | 1,250,021 |   |                                    |   | 7.98 | % |
| Anthony Altig (4)                                                 |   |                      | 43,697    |   |                                    |   | * |   |
| Thomas N. Davidson (5)                                       |   |                      | 266,913   |   |                                    |   | 1.80 | % |
| Adrienne L. Graves (6)                                       |   |                      | 39,580    |   |                                    |   | * |   |
| Richard L. Lindstrom (7)                                     |   |                      | 142,206   |   |                                    |   | * |   |
| Donald Rindell (8)                                                |   |                      | 75,675    |   |                                    |   | * |   |
| Tracy Puckett (9)                                                 |   |                      | 56,037    |   |                                    |   | * |   |
| Robert Walder (10)                                                |   |                      | 16,317    |   |                                    |   | * |   |
| Paul Karpecki (11)                                                |   |                      | 10,548    |   |                                    |   | * |   |
| All directors and executive officers as a group (13 persons) (12) |   |                      | 2,383,958 |   |                                    |   | 14.51 | % |

| * | Indicates beneficial ownership of less than 1% of the total outstanding common stock. |
|---|---------------------------------------------------------------------------------------|

| (1) | Based on information of beneficial ownership as of December 31, 2008, included in a Schedule 13G/A filed with the SEC on February 12, 2009.  Of such shares, 39,278 are owned directly by TLC Vision and 711,535 are owned by TLC Vision (USA) Corporation, a wholly-owned subsidiary of TLC Vision.  TLC Vision's address is 5280 Solar Drive, Suite 100, Mississauga, Ontario, L4W 5M8. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Includes (a) 107,500 shares subject to options exercisable within 60 days of April 15, 2010; and (b) 1,573,761 shares held by Mr. Donsky. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Includes (a) 890,997 shares subject to options exercisable within 60 days of April 15, 2010; (b) 88,591 shares held beneficially by Mr. Vamvakas through his relationship with Greybrook Corporation; (c) 269,633 shares held beneficially by Mr. Vamvakas through his relationship with Marchant Securities, Inc.; and (d) 800 shares held by Mr. Vamvakas. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Includes 43,697 shares subject to options exercisable within 60 days of April 15, 2010. |
|-----|---------------------------------------------------------------------------------------------------|

| (5) | Includes (a) 44,793 shares subject to options exercisable within 60 days of April 15, 2010; (b)  2,120 shares held by Mr. Davidson; (c) 140,000 shares held by the Sally A. Davidson Trust, dated August 27, 1990; and (d) 80,000 shares held by the Thomas N. Davidson Revocable Trust. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Includes (a) 39,451 shares subject to options exercisable within 60 days of April 15, 2010; and (b) 129 shares held by Dr. Graves. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| (7) | Includes (a) 55,968 shares subject to options exercisable within 60 days of April 15, 2010; and (b) 86,238 shares held by Dr. Lindstrom. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Includes 75,675 shares subject to options exercisable within 60 days of April 15, 2010. |
|-----|---------------------------------------------------------------------------------------------------|

| (9) | Includes (a) 30,728 shares subject to options exercisable within 60 days of April 15, 2010; and (b) 25,309 shares held by Ms. Puckett. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10) | Includes 16,317 shares subject to options exercisable within 60 days of April 15, 2010. |
|------|---------------------------------------------------------------------------------------------------|

| (11) | Includes 10,548 shares subject to options exercisable within 60 days of April 15, 2010. |
|------|---------------------------------------------------------------------------------------------------|

| (12) | See footnotes 3 through 11 inclusive. |
|------|--------------------------------------------|

| Equity Compensation Plan Category      |   | Number of securities to be issued upon exercise of outstanding options, warrants and rights (a) |      |   | Weighted average exercise price of outstanding options, warrants and rights (b) |   |   | Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column (a)) (c) |   |
|----------------------------------------|--------|------------------------------------------------------------------------------------------------------|-----------|--------|--------------------------------------------------------------------------------------|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Plans approved by security holders (1) |   |                                                                                                 | 3,356,507 |   |                                                                                 |   | 3.59   |                                                                                                                                                 |   |   | 0 | (4) |
| Plans not approved by security holders |   |                                                                                                 |      |   |                                                                                 |   |   |                                                                                                                                                 |   |   |   |   |
| The Warrants (2)                       |   |                                                                                                 | 106,838   |   |                                                                                 |   | 46.25  |                                                                                                                                                 |   |   | –– |   |
| The Cowen Warrants (3)                 |   |                                                                                                 | 3,740     |   |                                                                                 |   | 46.25  |                                                                                                                                                 |   |   | –– |   |
| Total                                  |   |                                                                                                 | 110,578   |   |                                                                                 |   | 46.25  |                                                                                                                                                 |   |   |   |   |

| (1) | For discussion of the 2002 Stock Incentive Plan (“2002 Plan”), which was approved by the security holders, please refer to footnote 14 to the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2009. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | On February 6, 2007, pursuant to a securities purchase agreement (the “2007 Securities Purchase Agreement”), the Company issued warrants to certain investors (the “Warrants”).  The Warrants are five-year warrants exercisable into an aggregate of 106,838 shares of the Company's common stock at $46.25 per common share. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | On February 6, 2007, the Company issued a warrant to Cowen and Company, LLC (the “Cowen Warrant”) in partial payment of the placement fee payable for the services it had rendered as the placement agent in connection with the 2007 Securities Purchase Agreement.  The Cowen Warrant is a five-year warrant exercisable into an aggregate of 3,740 shares of the Company's common stock.  The per share exercise price of the Cowen Warrants is $46.25, and the Cowen Warrants became exercisable on August 6, 2007. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | As of December 31, 2009, the Company had granted 325,000 options to certain executives which require shareholder approval to increase the option pool by at least 325,000 options before the options granted to these certain executives become exerciseable. If shareholder approval is not obtained by December 2, 2010 to increase the option pool, then these options will expire and be returned to the Plan. 100,000 of these options were fully vested as at December 31, 2009, 200,000 of the options vest monthly and are fully vested at the end of 2010 and 25,000 of the options vest one-third annually on the anniversary of its grant date of September 30, 2009. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

ITEM 

----

Table of Contents

ITEM 

|               |   | For the years ended December 31, |   |
|--------------------|--------|---------------------------------------|--------|
|               |   | 2009 ($)                              |   |   | 2008 ($) |   |
|               |   | (in thousands)                        |   |
| Audit Fees         |   | $                                     | 209.4  |   |   | $ | 234.1 | (1) |
| Audit-Related Fees |   |                                  | 30.2   |   |   |   | 0.0 |   |
| Tax Fees           |   |                                  | 0.0    |   |   |   | 0.0 |   |
| All Other Fees     |   |                                  | 0.0    |   |   |   | 0.0 |   |
| Totals             |   | $                                     | 239.6  |   |   | $ | 234.1 |   |

| (1) | Includes fees of C$83,625 for the review of the Company’s 2008 quarterly consolidated financial statements by Ernst & Young (Canada), converted at the year end exchange rate of $0.8178. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

----

Table of Contents

ITEM 

| ExhibitNumber |   | Exhibit Description                                                                                                                                                                     |   | Incorporated by Reference                                                                                                                                                                                                                                                                                               |
|---------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.1           |   | Form of Plan of Reorganization.                                                                                                                                                         |   | Exhibit 2.1 to the Registrant’s Registration Statement on Form S-1/A No. 4, filed with the Commission on December 6, 2004 (file no. 333-118024)                                                                                                                                                    |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 3.1           |   | Restated Certificate of Incorporation of OccuLogix, Inc., filed with the Secretary of State of the State of Delaware on October 7, 2008.                                           |   | Exhibit 3.3 to the Registrant’s Current Report on Form 8-K filed with the Commission on October 9, 2008 (file no. 000-51030)                                                                                                                                                                            |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 3.2           |   | Amended and Restated By-Laws of the Registrant as currently in effect.                                                                                                                  |   | Exhibit 10.4 to the Registrant’s Registration Statement on Form S-1/A No. 3, filed with the Commission on November 16, 2004 (file no. 333-118024)                                                                                                                                                  |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 3.3           |   | Certificate of Amendment of OccuLogix, Inc., filed with the Secretary of State of the State of Delaware on October 7, 2008.                                                        |   | Exhibit 3.2 to the Registrant’s Current Report on Form 8-K filed with the Commission on October 9, 2008 (file no. 000-51030)                                                                                                                                                                            |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 3.4           |   | Restated Certificate of Incorporation of OccuLogix, Inc., filed with the Secretary of State of the State of Delaware on October 7, 2008.                                           |   | Restated Certificate of Incorporation of OccuLogix, Inc., filed with the Secretary of State of the State of Delaware on October 7, 2008.                                                                                                                                                                           |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 4.1           |   | Form of Common Stock Purchase Warrant Agreement                                                                                                                                         |   | Exhibit A to the Registrant’s free writing prospectus filed with the Commission on March 17, 2010 (file no. 333-157269)                                                                                                                                                                                 |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 4.2           |   | Form of Common Stock Purchase Warrant Agreement                                                                                                                                         |   | Exhibit 10.3 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 16, 2009 (file no. 000-51030)                                                                                                                                                                             |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 10.1          |   | Series A Stock Purchase Agreement by and among TearLab, Inc. and the Registrant dated as of November 30, 2006.                                                                |   | Exhibit 10.45 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 29, 2007 (file no. 000-51030)  (Exhibits have been omitted pursuant to Item 601(b)(2) of Regulation S-K and will be provided to the Securities and Exchange Commission upon request.) |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 10.2          |   | Securities Purchase Agreement, dated as of February 1, 2007, by and among the Registrant and the investors listed on the Schedule of Investors attached thereto as Exhibit A. |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K, filed with the Commission on February 6, 2007 (file no. 000-51030)                                                                                                                                                                         |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 10.3          |   | Employment Agreement between the Registrant and Suh Kim dated as of March 12, 2007.^                                                                                               |   | Exhibit 10.47 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 29, 2007 (file no. 000-51030)                                                                                                                                                                        |
|          |   |                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                    |
| 10.4          |   | License Agreement between TearLab, Inc. and The Regents of the University of California dated March 12, 2003.                                                                      |   | Exhibit 10.48 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 29, 2007 (file no. 000-51030)  (Portions of this exhibit have been omitted pursuant to a request for confidential treatment.)                                                              |

----

Table of Contents

| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                                                                 |   | Incorporated by Reference                                                                                                                                                                                                                                  |
|---------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.5          |   | Amendment No. 1, dated June 9, 2003, to the License Agreement between TearLab, Inc. and The Regents of the University of California dated March 12, 2003.                                                                                                            |   | Exhibit 10.49 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 29, 2007 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.6          |   | Amendment No. 2, dated September 5, 2005, to the License Agreement between TearLab, Inc. and The Regents of the University of California dated March 12, 2003.                                                                                                       |   | Exhibit 10.50 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 29, 2007 (file no. 000-51030)  (Portions of this exhibit have been omitted pursuant to a request for confidential treatment.) |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.7          |   | Amendment No. 3, dated July 7, 2006, to the License Agreement between TearLab, Inc. and The Regents of the University of California dated March 12, 2003.                                                                                                            |   | Exhibit 10.51 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 29, 2007 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.8          |   | Amendment No. 4, dated October 9, 2006, to the License Agreement between TearLab, Inc. and The Regents of the University of California dated March 12, 2003.                                                                                                         |   | Exhibit 10.52 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 29, 2007 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.9          |   | Terms of Business, dated February 5, 2007, between Invetech Pty Ltd. and TearLab, Inc.                                                                                                                                                                                         |   | Exhibit 10.30 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.10         |   | Amendment No. 5, dated June 29, 2007, to the License Agreement between TearLab, Inc. and The Regents of the University of California dated March 12, 2003.  (Portions of this exhibit have been omitted pursuant to a request for confidential treatment.) |   | Exhibit 10.31 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.11         |   | Lease, dated October 17, 2005, between Penyork Properties III Inc. and the Registrant.                                                                                                                                                                                         |   | Exhibit 10.32 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.12         |   | Lease Amending Agreement, dated as of March 9, 2007, between the Registrant and 2600 Skymark Investments Inc., amending the Lease between Penyork Properties III Inc. and the Registrant dated October 17, 2005.                                                          |   | Exhibit 10.33 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.13         |   | 2002 Stock Option Plan, as amended and restated on June 29, 2007.^                                                                                                                                                                                                             |   | Exhibit 10.34 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.14         |   | Manufacturing and Development Agreement, dated October 25, 2007, between MiniFAB (Aust) Pty Ltd and TearLab, Inc.  (Portions of this exhibit have been omitted pursuant to a request for confidential treatment.)                                                    |   | Exhibit 10.35 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030)                                                                                                           |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.15         |   | First Amendment to Series A Preferred Stock Purchase Agreement, dated October 29, 2007, between TearLab, Inc. and the Registrant                                                                                                                                          |   | Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on November 9, 2007 (file no. 000-51030)                                                                                                         |
|          |   |                                                                                                                                                                                                                                                                                |   |                                                                                                                                                                                                                                                       |
| 10.16         |   | Research Agreement, dated as of December 13, 2007, between * and TearLab, Inc. (Portions of this exhibit have been omitted pursuant to a request for confidential treatment.)                                                                                                  |   | Exhibit 10.37 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030)                                                                                                           |

----

Table of Contents

| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | Incorporated by Reference                                                                                                                        |
|---------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.17         |   | Stock Purchase Agreement, dated as of December 19, 2007, between the Registrant and Solx Acquisition, Inc.  (Exhibits have been omitted pursuant to Item 601(b)(2) of Regulation S-K and will be provided to the Commission upon request.)                                                                                                                                                                                                                                                               |   | Exhibit 10.38 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.18         |   | Amending Agreement, dated as of December 19, 2007, by and among the Registrant, Solx, Inc. and Peter M. Adams, acting for and on behalf of the Stockholder Representative Committee, amending the Agreement and Plan of Merger, dated as of August 1, 2006, by and among the Registrant, OccuLogix Mergeco, Inc., Solx, Inc. and Doug P. Adams, John Sullivan and Peter M. Adams, acting in each case, in his capacity as a member of the Stockholder Representative Committee referred to therein. |   | Exhibit 10.39 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.19         |   | Termination Agreement, dated as of December 19, 2007, between Doug P. Adams and the Registrant, terminating the Employment Agreement between the Registrant and Doug P. Adams dated as of September 1, 2006.^                                                                                                                                                                                                                                                                                            |   | Exhibit 10.40 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.20         |   | Limited Guaranty, dated as of December 19, 2007, by Doug P. Adams for the benefit of the Registrant.                                                                                                                                                                                                                                                                                                                                                                                                               |   | Exhibit 10.41 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.21         |   | Security Agreement, dated as of December 19, 2007, by Solx, Inc. in favor of the Registrant.                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Exhibit 10.42 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.22         |   | Letter Agreement, dated December 20, 2007, between the Registrant and Solx Acquisition, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Exhibit 10.43 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.23         |   | Termination Agreement, dated as of January 4, 2008, between John Cornish and the Registrant, terminating the Employment Agreement between the Registrant and John Cornish dated as of April 1, 2005, as amended.^                                                                                                                                                                                                                                                                                                  |   | Exhibit 10.44 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.24         |   | Termination Agreement, dated as of January 4, 2008, between Julie Fotheringham and the Registrant, terminating the Employment Agreement between the Registrant and Julie Fotheringham dated September 1, 2004.^                                                                                                                                                                                                                                                                                                    |   | Exhibit 10.45 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.25         |   | Termination Agreement, dated as of January 4, 2008, between Stephen Parks and the Registrant, terminating the Employment Agreement between Stephen Parks and the Registrant dated as of October 4, 2005.^                                                                                                                                                                                                                                                                                                          |   | Exhibit 10.46 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                             |
| 10.26         |   | Termination Agreement, dated as of January 8, 2008, between David C. Eldridge and the Registrant, terminating the Employment Agreement between the Registrant and Dr. David Eldridge dated November 9, 2004.^                                                                                                                                                                                                                                                                                            |   | Exhibit 10.47 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |

----

Table of Contents

| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                            |   | Incorporated by Reference                                                                                                                        |
|---------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.27         |   | Termination Agreement, dated as of January 31, 2008, between Nozhat Choudry and the Registrant, terminating the Employment Agreement between Nozhat Choudry and the Registrant, as amended.^                              |   | Exhibit 10.48 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.28         |   | Termination Agreement, dated as of January 31, 2008, between Stephen Kilmer and the Registrant, terminating the Employment Agreement between the Registrant and Stephen Kilmer dated July 30, 2004.^                 |   | Exhibit 10.49 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.29         |   | Loan Agreement, dated as of February 19, 2008, by and among the Registrant, the Lenders named therein and Marchant Securities Inc.                                                                                        |   | Exhibit 10.50 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.30         |   | Share Pledge Agreement, dated as of February 19, 2008, by the Registrant in favor of Marchant Securities Inc., as collateral agent.                                                                                       |   | Exhibit 10.51 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.31         |   | Employment Agreement, dated as of February 25, 2008, between the Registrant and William G. Dumencu.^                                                                                                                 |   | Exhibit 10.52 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.32         |   | Termination Agreement, dated as of February 25, 2008, between Asahi Kasei Kuraray Medical Co., Ltd. and the registrant.^                                                                                                  |   | Exhibit 10.53 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.33         |   | Amending Agreement, dated as of March 3, 2008, between Nozhat Choudry and the Registrant, amending the Termination Agreement between Nozhat Choudry and the Registrant dated as of January 31, 2008.^                |   | Exhibit 10.54 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.34         |   | Amending Agreement, dated as of March 3, 2008, between John Cornish and the Registrant, amending the Termination Agreement between John Cornish and the Registrant dated as of January 4, 2008.^                     |   | Exhibit 10.55 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.35         |   | Amending Agreement, dated as of March 3, 2008, between David C. Eldridge and the Registrant, amending the Termination Agreement between David C. Eldridge and the Registrant dated as of January 8, 2008.^ |   | Exhibit 10.56 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.36         |   | Amending Agreement, dated as of March 3, 2008, between Julie Fotheringham and the Registrant, amending the Termination Agreement between Julie Fotheringham and the Registrant dated as of January 4, 2008.^         |   | Exhibit 10.57 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                           |   |                                                                                                                                             |
| 10.37         |   | Amending Agreement, dated as of March 3, 2008, between Stephen Parks and the Registrant, amending the Termination Agreement between Stephen Parks and the Registrant dated as of January 4, 2008.^                   |   | Exhibit 10.58 to the Registrant’s Annual Report on Form 10-K/A, filed with the Commission on March 17, 2008 (file no. 000-51030) |

----

Table of Contents

| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | Incorporated by Reference                                                                                                                         |
|---------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.38         |   | Agreement and Plan of Merger and Reorganization, dated April 22, 2008, by and among the Registrant, OcuSense Acquireco, Inc. and TearLab, Inc. (formerly known as OcuSense, Inc.) (Exhibits have been omitted pursuant to Item 601(b)(2) of Regulation S-K and will be provided to the Securities and Exchange Commission upon request.)                                                                                                                                                                                                                                                    |   | Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on May 12, 2008 (file no. 000-51030)    |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.39         |   | Amending Agreement, dated as of May 5, 2008, by and among the Registrant, the lenders listed on the Schedule of New Lenders attached there to as Exhibit A, the lenders listed the Schedule of Required Lenders attached thereto as Exhibit B and Marchant Securities Inc., amending the Loan Agreement, dated as of February 19, 2008, by and among the Registrant, the Lenders named therein and Marchant Securities Inc. and the Share Pledge Agreement, dated as of February 19, 2008, by the Registrant in favor of Marchant Securities Inc., as collateral agent. |   | Exhibit 10.2 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on May 12, 2008 (file no. 000-51030)    |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.40         |   | Securities Purchase Agreement, dated as of May 19, 2008, by and among OccuLogix, Inc., Marchant Securities Inc. and the investors listed on the Schedule of Investors attached thereto as Exhibit A.                                                                                                                                                                                                                                                                                                                                                                                        |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K, filed with the Commission on May 21, 2008 (file no. 000-51030)       |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.41         |   | Amending Agreement by and among OccuLogix, Inc., Marchant Securities Inc. and the investor party thereto.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 28, 2008 (file no. 000-51030)       |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.42         |   | Amending Agreement, dated as of July 28, 2008, by and among OccuLogix, Inc., OcuSense Acquireco, Inc. and TearLab, Inc. (formerly known as OcuSense, Inc.)                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Exhibit 10.2 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 28, 2008 (file no. 000-51030)       |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.43         |   | Second Amending Agreement, dated as of June 16, 2008, between John Cornish and the Registrant, amending the Termination Agreement between the Registrant and John Cornish dated as of January 4, 2008, as amended.^                                                                                                                                                                                                                                                                                                                                                                         |   | Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.44         |   | Second Amending Agreement, dated as of June 16, 2008, between Julie Fotheringham and the Registrant, amending the Termination Agreement between the Registrant and Julie Fotheringham dated as of January 4, 2008, as amended.^                                                                                                                                                                                                                                                                                                                                                             |   | Exhibit 10.2 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.45         |   | Amending Agreement, dated as of June 16, 2008, between Stephen Kilmer and the Registrant, amending the Termination Agreement between the Registrant and Stephen Kilmer dated as of January 31, 2008.^                                                                                                                                                                                                                                                                                                                                                                                       |   | Exhibit 10.3 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                              |
| 10.46         |   | Second Amending Agreement, dated as of June 16, 2008, between David C. Eldridge and the Registrant, amending the Termination Agreement between the Registrant and David C. Eldridge dated as of January 8, 2008, as amended.^                                                                                                                                                                                                                                                                                                                                                     |   | Exhibit 10.4 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |

----

Table of Contents

| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                              |   | Incorporated by Reference                                                                                                                          |
|---------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.47         |   | Second Amending Agreement, dated as of June 16, 2008, between Stephen Parks and the Registrant, amending the Termination Agreement between the Registrant and Stephen Parks dated as of January 4, 2008, as amended.^                  |   | Exhibit 10.5 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030)  |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.48         |   | Second Amending Agreement, dated as of June 19, 2008, between Nozhat Choudry and the Registrant, amending the Termination Agreement between the Registrant and Nozhat Choudry dated as of January 31, 2008, as amended.^               |   | Exhibit 10.6 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030)  |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.49         |   | Termination Agreement, dated as of June 30, 2008, between Thomas P. Reeves and the Registrant, terminating the Employment Agreement between the Registrant and Thomas P. Reeves dated as of August 1, 2004, as amended.^     |   | Exhibit 10.7 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030)  |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.50         |   | Third Amending Agreement, dated as of July 25, 2008, between John Cornish and the Registrant, amending the Termination Agreement between the Registrant and John Cornish dated as of January 4, 2008, as amended.^                     |   | Exhibit 10.8 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030)  |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.51         |   | Third Amending Agreement, dated as of July 25, 2008, between Julie Fotheringham and the Registrant, amending the Termination Agreement between the Registrant and Julie Fotheringham dated as of January 4, 2008, as amended.^         |   | Exhibit 10.9 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030)  |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.52         |   | Second Amending Agreement, dated as of July 25, 2008, between Stephen Kilmer and the Registrant, amending the Termination Agreement between the Registrant and Stephen Kilmer dated as of January 31, 2008, as amended.^               |   | Exhibit 10.10 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.53         |   | Third Amending Agreement, dated as of July 25, 2008, between David C. Eldridge and the Registrant, amending the Termination Agreement between the Registrant and David C. Eldridge dated as of January 8, 2008, as amended.^ |   | Exhibit 10.11 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.54         |   | Third Amending Agreement, dated as of July 25, 2008, between Stephen Parks and the Registrant, amending the Termination Agreement between the Registrant and Stephen Parks dated as of January 4, 2008, as amended.^                   |   | Exhibit 10.12 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.55         |   | Third Amending Agreement, dated as of July 25, 2008, between Nozhat Choudry and the Registrant, amending the Termination Agreement between the Registrant and Nozhat Choudry dated as of January 31, 2008, as amended.^                |   | Exhibit 10.13 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                             |   |                                                                                                                                               |
| 10.56         |   | Amending Agreement, dated as of July 25, 2008, between Thomas P. Reeves and the Registrant, amending the Termination Agreement between the Registrant and Thomas P. Reeves dated as of June 30, 2008.^                       |   | Exhibit 10.14 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |

----

Table of Contents

| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Incorporated by Reference                                                                                                                          |
|---------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.57         |   | Second Amending Agreement, dated as of July 28, 2008, by and among the Registrant, the lenders listed on the Schedule of Second New Lenders attached thereto as Exhibit A, the lenders listed on the Schedule of Required Lenders attached thereto as Exhibit B and Marchant Securities Inc., amending the Loan Agreement, dated as of February 19, 2008, by and among the Registrant, the lenders listed on the Schedule of Lenders attached thereto as Exhibit A and Marchant Securities Inc., as amended, and amending the Share Pledge Agreement, dated as of February 19, 2008, by the Registrant in favor of Marchant Securities Inc., as collateral agent, as amended. |   | Exhibit 10.15 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 11, 2008 (file no. 000-51030) |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.58         |   | Loan Agreement, dated as of August 13, 2008, by and among OccuLogix, Inc. and TearLab, Inc. (formerly known as OcuSense, Inc.).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the Commission on August 15, 2008 (file no. 000-51030)      |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.59         |   | Second Amending Agreement, dated as of October 6, 2008, by and among OccuLogix, Inc., OcuSense Acquireco, Inc. and TearLab, Inc. (formerly known as OcuSense, Inc.).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the Commission on October 9, 2008 (file no. 000-51030)      |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.60         |   | Second Amending Agreement, dated as of October 1, 2008, by and among OccuLogix, Inc., Marchant Securities Inc. and the investors listed on the Schedule of Investors attached thereto as Exhibit A.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Exhibit 10.2 to the Registrant’s Current Report on Form 8-K filed with the Commission on October 9, 2008 (file no. 000-51030)      |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.61         |   | Letter Agreement, dated January 8, 2010, amending the Capital Advisory Agreement with Greybrook Capital Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the Commission on January 11, 2010 (file no. 000-51030)     |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.62         |   | Placement Agency Agreement, dated as of March 14, 2010, by and between the Company and Rodman & Renshaw, LLC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Exhibit 99.1 to the Registrant’s Current Report on Form 8-K filed with the Commission on March 15, 2010 (file no. 000-51030)       |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.63         |   | Securities Purchase Agreement, dated as of March 14, 2010, by and between the Company and certain investors.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Exhibit A to the Registrant’s free writing prospectus filed with the Commission on March 17, 2010 (file no. 333-157269)            |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.64         |   | Distribution Agreement, dated as of August 20, 2009, by and between the Company and Science with Vision, a Canadian corporation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Exhibit 99.5 to the Registrant’s Current Report on Form 8-K filed with the Commission on March 15, 2010 (file no. 000-51030)       |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.65         |   | Capital Advisory Agreement with Greybrook Capital Inc., dated November 3, 2009.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the Commission on November 3, 2009 (file no. 000-51030)     |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                               |
| 10.66         |   | Securities Purchase Agreement, dated as of July 15, 2009, by and between the Company and certain investors.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 16, 2009 (file no. 000-51030)        |

----

Table of Contents

| ExhibitNumber |   | Exhibit Description                                                                                                                               |   | Incorporated by Reference                                                                                                                            |
|---------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 10.67         |   | Form of 12% Convertible Secured Note.                                                                                                             |   | Exhibit 10.2 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 16, 2009 (file no. 000-51030)          |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 10.68         |   | Security Agreement, dated July 15, 2009, by and between the Company and certain investors.                                                   |   | Exhibit 10.4 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 16, 2009 (file no. 000-51030)          |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 10.69         |   | Form of Director and Affiliate Letter Agreement.^                                                                                                 |   | Exhibit 10.5 to the Registrant’s Current Report on Form 8-K filed with the Commission on July 16, 2009 (file no. 000-51030)          |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 14.1          |   | Code of Conduct of the Registrant                                                                                                                 |   | Exhibit 14.1 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2009 (filed on March 26, 2010)           |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 14.2          |   | Complaint and Reporting Procedures of the Registrant.                                                                                             |   | Exhibit 14.2 to the Registrant’s Quarterly Report on Form 10-Q, filed with the Commission on August 8, 2005 (file no. 000-51030)     |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 21.1          |   | Subsidiaries of Registrant.                                                                                                                       |   | Exhibit 21.1 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2009 (filed on March 26, 2010)      |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 23.1          |   | Consent of Ernst & Young LLP, San Diego, California, Independent Registered Public Accounting Firm.                                      |   | Exhibit 23.1 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2009 (filed on March 26, 2010)      |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 23.2          |   | Consent of Ernst & Young LLP, Toronto, Canada, Independent Registered Public Accounting Firm.                                            |   | Exhibit 23.2 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2009 (filed on March 26, 2010)      |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 24.1          |   | Power of Attorney (included on signature page).                                                                                                   |   | Included on signature page to original filing on March 26, 2010                                                                                 |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 31.1          |   | CEO’s Certification required by Rule 13A-14(a) of the Securities Exchange Act of 1934.                                                 |   | Filed herewith.                                                                                                                                      |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 31.2          |   | CFO’s Certification required by Rule 13A-14(a) of the Securities Exchange Act of 1934.                                                 |   | Filed herewith.                                                                                                                                      |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 32.1          |   | CEO’s Certification of periodic financial reports pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, U.S.C. Section 1350. |   | Exhibit 32.1 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2009 (filed on March 26, 2010) |
|          |   |                                                                                                                                              |   |                                                                                                                                                 |
| 32.2          |   | CFO’s Certification of periodic financial reports pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, U.S.C. Section 1350. |   | Exhibit 32.2 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2009 (filed on March 26, 2010) |

| ^ | Compensatory contract, plan or arrangement. |
|---|---------------------------------------------|

----

Table of Contents

| Dated: April 30, 2010 |   | OCCULOGIX, INC |
|----------------------------|--------|----------------|
|                       |   |           |
|                       |   | By:            | /s/ Elias Vamvakas |
|                       |   |           | Elias Vamvakas |
|                       |   |           | Chief Executive Officer |

| Dated: April 30, 2010            |               | By:    | /s/ Elias Vamvakas          |
|---------------------------------------|--------------------|--------|-----------------------------|
|                                  |               |   |                        | Elias Vamvakas |
|                                  |               |   |                        | Chief Executive Officer and |
|                                  |               |   |                        | Chairman of Board of Directors |
|                                  |               |   |                        |   |
| Dated: April 30, 2010            |               | By:    | /s/ William G. Dumencu |
|                                  |               |   |                        | William G. Dumencu |
|                                  |               |   |                        | Chief Financial Officer and Treasurer |
|                                  |               |   |                        |   |
| Dated:  April 30, 2010 |               | By:    | /s/ *                       |
|                                  |               |   |                        | Anthony Altig |
|                                  |               |   |                        | Director |
|                                  |               |   |                        |   |
| Dated: April 30, 2010            |               | By:    | /s/ *                       |
|                                  |               |   |                        | Thomas N. Davidson |
|                                  |               |   |                        | Director |
|                                  |               |   |                        |   |
| Dated:  April 30, 2010 |               | By:    | /s/ *                       |
|                                  |               |   |                        | Adrienne L. Graves |
|                                  |               |   |                        | Director |
|                                  |               |   |                        |   |
| Dated:  April 30, 2010 |               | By:    | /s/ *                       |
|                                  |               |   |                        | Richard L. Lindstrom, M.D. |
|                                  |               |   |                        | Director |
|                                  |               |   |                        |   |
| Dated:  April 30, 2010 |               | By:    | /s/ *                       |
|                                  |               |   |                        | Donald Rindell |
|                                  |               |   |                        | Director |
|                                  |               |   |                        |   |
| *By:                                  | /s/ Elias Vamvakas |   |                        |   |
|                                  | Elias Vamvakas     |   |                        |   |
|                                  | Attorney-in-Fact   |   |                        |   |

----