----

| Section                                               | Page                                                                         |   |
|-------------------------------------------------------|------------------------------------------------------------------------------|--------|
|                                                  |                                                                         |   |   |
| ARTICLE I. DEFINITIONS AND ACCOUNTING TERMS           | 2                                                                            |
| 1.01                                                  | Defined Terms                                                                | 2      |   |
| 1.02                                                  | Other Interpretive Provisions                                                | 28     |   |
| 1.03                                                  | Accounting Terms                                                             | 28     |   |
| 1.04                                                  | Rounding                                                                     | 29     |   |
| 1.05                                                  | Times of Day                                                                 | 29     |   |
| 1.06                                                  | Letter of Credit Amounts                                                     | 29     |   |
| 1.07                                                  | Conversion of Foreign Currencies                                             | 29     |   |
|                                                  |                                                                         |
| ARTICLE II.THE COMMITMENTS AND CREDIT EXTENSIONS      | 30                                                                           |
| 2.01                                                  | Committed Loans                                                              | 30     |   |
| 2.02                                                  | Borrowings, Conversions and Continuations of Committed Loans                 | 30     |   |
| 2.03                                                  | [Reserved]                                                                   | 33     |   |
| 2.04                                                  | Letters of Credit                                                            | 33     |   |
| 2.05                                                  | [Reserved]                                                                   | 41     |   |
| 2.06                                                  | Prepayments                                                                  | 41     |   |
| 2.07                                                  | Termination or Reduction of Commitments                                      | 42     |   |
| 2.08                                                  | Repayment of Loans                                                           | 42     |   |
| 2.09                                                  | Interest                                                                     | 42     |   |
| 2.10                                                  | Fees                                                                         | 43     |   |
| 2.11                                                  | Computation of Interest and Fees                                             | 44     |   |
| 2.12                                                  | Evidence of Debt                                                             | 44     |   |
| 2.13                                                  | Payments Generally; Administrative Agent's Clawback                          | 45     |   |
| 2.14                                                  | Sharing of Payments by Lenders                                               | 46     |   |
|                                                  |                                                                         |
| ARTICLE III. TAXES, YIELD PROTECTION AND ILLEGALITY   | 47                                                                           |
| 3.01                                                  | Taxes                                                                        | 47     |   |
| 3.02                                                  | Illegality                                                                   | 49     |   |
| 3.03                                                  | Inability to Determine Rates                                                 | 50     |   |
| 3.04                                                  | Increased Costs; Reserves on Eurodollar Rate Loans                           | 50     |   |
| 3.05                                                  | Compensation for Losses                                                      | 52     |   |
| 3.06                                                  | Mitigation Obligations; Replacement of Lenders                               | 53     |   |
| 3.07                                                  | Survival                                                                     | 53     |   |
| 3.08                                                  | Required Costs                                                               | 53     |   |
|                                                  |                                                                         |
| ARTICLE IV. CONDITIONS PRECEDENT TO Credit Extensions | 54                                                                           |
| 4.01                                                  | Conditions of Initial Credit Extension                                       | 54     |   |
| 4.02                                                  | Conditions to all Credit Extensions                                          | 55     |   |
|                                                  |                                                                         |
| ARTICLE V. REPRESENTATIONS AND WARRANTIES             | 56                                                                           |
| 5.01                                                  | Existence, Qualification and Power; Compliance with Laws                     | 56     |   |
| 5.02                                                  | Authorization; No Contravention.                                             | 56     |   |
| 5.03                                                  | Governmental Authorization; Other Consents                                   | 57     |   |
| 5.04                                                  | Binding Effect                                                               | 57     |   |
| 5.05                                                  | Financial Statements; No Material Adverse Effect; No Internal Control Event. | 57     |   |
| 5.06                                                  | Litigation.                                                                  | 58     |   |
| 5.07                                                  | No Default.                                                                  | 58     |   |

----

| 5.08                                         | Ownership of Property; Liens                                                   | 58       |   |
|----------------------------------------------|--------------------------------------------------------------------------------|----------|--------|
| 5.09                                         | Environmental Compliance                                                       | 58       |   |
| 5.10                                         | Insurance                                                                      | 59       |   |
| 5.11                                         | Taxes                                                                          | 59       |   |
| 5.12                                         | ERISA Compliance                                                               | 59       |   |
| 5.13                                         | Subsidiaries; Equity Interests                                                 | 60       |   |
| 5.14                                         | Margin Regulations; Investment Company Act; Public Utility Holding Company Act |  60 |   |
| 5.15                                         | Disclosure                                                                     | 60       |   |
| 5.16                                         | Compliance with Laws                                                           | 61       |   |
| 5.17                                         | Intellectual Property; Licenses, Etc.                                          | 61       |   |
|                                         |                                                                           |
| ARTICLE VI. AFFIRMATIVE COVENANTS            | 61                                                                             |
| 6.01                                         | Financial Statements                                                           | 61       |
| 6.02                                         | Certificates; Other Information                                                | 62       |
| 6.03                                         | Notices                                                                        | 64       |
| 6.04                                         | Payment of Obligations                                                         | 65       |
| 6.05                                         | Preservation of Existence, Etc.                                                | 65       |
| 6.06                                         | Maintenance of Properties                                                      | 65       |
| 6.07                                         | Maintenance of Insurance                                                       | 65       |
| 6.08                                         | Compliance with Laws                                                           | 65       |
| 6.09                                         | Books and Records                                                              | 66       |
| 6.10                                         | Inspection Rights                                                              | 66       |
| 6.11                                         | Use of Proceeds                                                                | 66       |
| 6.12                                         | Additional Guarantors                                                          | 66       |
| 6.13                                         | Additional Covenants                                                           | 67       |
| 6.14                                         | Depository Accounts                                                            | 67       |
|                                         |                                                                           |
| ARTICLE VII. NEGATIVE COVENANTS              | 67                                                                             |
| 7.01                                         | Liens                                                                          | 67       |
| 7.02                                         | Investments                                                                    | 68       |
| 7.03                                         | Indebtedness                                                                   | 69       |
| 7.04                                         | Fundamental Changes                                                            | 70       |
| 7.05                                         | Dispositions                                                                   | 71       |
| 7.06                                         | Restricted Payments                                                            | 72       |
| 7.07                                         | Change in Nature of Business                                                   | 73       |
| 7.08                                         | Transactions with Affiliates                                                   | 73       |
| 7.09                                         | Burdensome Agreements                                                          | 73       |
| 7.10                                         | Use of Proceeds                                                                | 73       |
| 7.11                                         | Financial Covenants                                                            | 73       |
| 7.12                                         | Capital Expenditures                                                           | 74       |
| 7.13                                         | Anti-Terrorism Law                                                             | 74       |
| 7.14                                         | Embargoed Person                                                               | 74       |
| 7.15                                         | Restriction on Excluded Subsidiaries; Loan Party Assets                        | 75       |
|                                         |                                                                           |
| ARTICLE VIII. EVENTS OF DEFAULT AND REMEDIES | 75                                                                             |
| 8.01                                         | Events of Default                                                              | 75       |
| 8.02                                         | Remedies Upon Event of Default                                                 | 77       |
| 8.03                                         | Application of Funds                                                           | 77       |

----

| ARTICLE IX. ADMINISTRATIVE AGENT | 78                                                     |
|----------------------------------|--------------------------------------------------------|
| 9.01                             | Appointment and Authority                              | 78 |
| 9.02                             | Rights as a Lender                                     | 79 |
| 9.03                             | Exculpatory Provisions                                 | 79 |
| 9.04                             | Reliance by Administrative Agent                       | 80 |
| 9.05                             | Delegation of Duties                                   | 80 |
| 9.06                             | Resignation of Administrative Agent                    | 81 |
| 9.07                             | Non-Reliance on Administrative Agent and Other Lenders | 81 |
| 9.08                             | [Reserved]                                             | 82 |
| 9.09                             | Administrative Agent May File Proofs of Claim          | 82 |
|                             |                                                   |
| ARTICLE X. MISCELLANEOUS         | 82                                                     |
| 10.01                            | Amendments, Etc                                        | 82 |
| 10.02                            | Notices; Effectiveness; Electronic Communication       | 83 |
| 10.03                            | No Waiver; Cumulative Remedies                         | 85 |
| 10.04                            | Expenses; Indemnity; Damage Waiver                     | 86 |
| 10.05                            | Payments Set Aside                                     | 87 |
| 10.06                            | Successors and Assigns                                 | 88 |
| 10.07                            | Treatment of Certain Information; Confidentiality      | 91 |
| 10.08                            | Right of Setoff                                        | 92 |
| 10.09                            | Interest Rate Limitation                               | 92 |
| 10.10                            | Counterparts; Integration; Effectiveness               | 92 |
| 10.11                            | Survival of Representations and Warranties             | 93 |
| 10.12                            | Severability                                           | 93 |
| 10.13                            | Replacement of Lenders                                 | 93 |
| 10.14                            | GOVERNING LAW; JURISDICTION; ETC                       | 94 |
| 10.15                            | WAIVER OF JURY TRIAL                                   | 95 |
| 10.16                            | USA PATRIOT ACT NOTICE                                 | 95 |
| 10.17                            | ENTIRE AGREEMENT                                       | 95 |
| 10.18                            | Judgment Currency                                      | 96 |
|                             |                                                   |
| ARTICLE XI. Ratification         | 96                                                     |
| SIGNATURES                       | S-1                                                    |

----

| Schedules         |                                                         |
|-------------------|--------------------------------------------------------------|
| Schedule 2.01:    | Commitments and Applicable Percentages                       |
| Schedule 5.06:    | Litigation                                                   |
| Schedule 5.12(c): | Unfunded Pension Liabilities                                 |
| Schedule 5.13:    | Subsidiaries and Other Equity Investments                    |
| Schedule 5.17:    | Intellectual Property Matters                                |
| Schedule 6.13     | Intellectual Property to be transferred to Cross Optical     |
| Schedule 7.01     | Existing Liens                                               |
| Schedule 7.02:    | Investments                                                  |
| Schedule 7.03:    | Existing Indebtedness                                        |
| Schedule 10.02:   | Administrative Agent's Office; Certain Addresses for Notices |
| Schedule 10.06:   | Processing and Recordation Fees                              |
|              |                                                         |
| Exhibits          |                                                         |
| Exhibit A-1:      | Form of Committed Loan Notice                                |
| Exhibit A-2:      | Form of Eurocurrency Loan Notice                             |
| Exhibit D:        | Form of Notes                                                |
| Exhibit E:        | Form of Compliance Certificate                               |
| Exhibit F:        | Form of Assignment and Assumption                            |
| Exhibit G:        | Form of Guaranty                                             |

----

----

| Level | Total FundedDebt / EBITDA Ratio                    | Commitment Fee | Applicable Margin for LIBOR Loans | Letter ofCredit Fee | Applicable Margin for Base Rate Loans |
|-------|----------------------------------------------------|----------------|-----------------------------------|---------------------|---------------------------------------|
| I     | Greater than or equal to 2.25x but less than 2.75x | 0.50%          | 2.25%                             | 2.25%               | 0.75%                                 |
| II    | Greater than or equal to 1.75xbut less than 2.25x  | 0.375%         | 2.00%                             | 2.00%               | 0.50%                                 |
| III   | Less than 1.75x                                    | 0.250%         | 1.75%                             | 1.75%               | 0.25%                                 |

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|   | A.T. Cross Company                                                               |
|--------|----------------------------------------------------------------------------------|
|   | By: KEVIN F. MAHONEYName: Kevin F. MahoneyTitle: Senior Vice President & CEO |

----

|   | CROSS OPTICAL GROUP                                                 |
|--------|---------------------------------------------------------------------|
|   | By: CHARLES R. MAC DONALDName: Charles R. MacDonaldTitle: President |

----

|   | A.T. CROSS LIMITED                                        |
|--------|-----------------------------------------------------------|
|   | By: KEVIN F. MAHONEYName: Kevin F. MahoneyTitle: Director |

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|   | BANK OF AMERICA, N.A. asAdministrative Agent           |
|--------|--------------------------------------------------------|
|   | By: RICHARD MACDONALDName: Richard MacDonaldTitle: SVP |

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|   | BANK OF AMERICA, N.A.as L/C Issuer and Lender          |
|--------|--------------------------------------------------------|
|   | By: RICHARD MACDONALDName: Richard MacDonaldTitle: SVP |

----

|   | BANK OF AMERICA, N.A.(LONDON BRANCH), as UK Lender  |
|--------|-----------------------------------------------------|
|   | By: GARY SAINTName: Gary SaintTitle: Vice President |

----

| Lender                |   | Commitment |          |   | Applicable Percentage |   |
|-----------------------|--------|------------|---------------|--------|-----------------------|--------|
| Bank of America, N.A. |   | $          | 40,000,000.00 |   |                  |   | 100.00 | % |
| Total                 |   | $          | 40,000,000.00 |   |                  |   | 100.00 | % |

----

|   | 1. Daphne Poitevin-Velazquez, et al v. A.T. Cross Company, et al.  United States District Court of Puerto Rico, Civil No.: 09-1703.  A complaint was filed against Cross and two of its employees by a former independent contractor, Daphne Poitevin, alleging that, inter alia, violated the Title VII of the Civil Rights Act(s) and the Age Discrimination in Employment Act when Cross terminated Poitevin’s relationship with Cross.  Plaintiff’s seek approximately $5 million in compensatory damages. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Subsidiary                                                                 | Type of Organization | Ownership Interest of Borrower                                                                                                                                                                                                     |
|----------------------------------------------------------------------------|----------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| A.T. Cross (Asia Pacific) Limited (“Asia Pacific”)             | Corporation          | Borrower holds 100% of the equity interests in Bermuda, which holds 100% of the equity interests in Europe, which holds 100% of the equity interests in this Subsidiary.                                                           |
| A.T. Cross (Canada) Inc.                                                   | Corporation          | 100%                                                                                                                                                                                                                               |
| A.T. Cross Deutschland GmbH.                                               | Corporation          | Borrower holds 100% of the equity interests in Bermuda, which holds 100% of the equity interests in Europe, which holds 100% of the equity interests in this Subsidiary.                                                           |
| A.T. Cross (Europe) Ltd. (“Europe”)                            | Corporation          | Borrower holds 100% of the equity interests in Bermuda, which holds 100% of the equity interests in Europe.                                                                                                                        |
| A.T. Cross (Hong Kong) Limited                                             | Corporation          | Borrower holds 100% of the equity interests in Bermuda, which holds 100% of the equity interests in Europe, which holds 100% of the equity interests in Asia Pacific, which holds 100% of the equity interests in this Subsidiary. |
| A.T. Cross Limited (“Bermuda”)                                 | Corporation          | 100%                                                                                                                                                                                                                               |
| A.T. Cross Limited (U.K. entity)                                           | Corporation          | Borrower holds 100% of the equity interests in Bermuda, which holds 100% of the equity interests in Europe, which holds 100% of the equity interests in this Subsidiary.                                                           |
| A.T. Cross (Shanghai) Trading Company Limited                              | Corporation          | Borrower holds 100% of the equity interests in Bermuda, which holds 100% of the equity interests in Europe, which holds 100% of the equity interests in Asia Pacific, which holds 100% of the equity interests in this Subsidiary. |
| A.T. Cross Stationery (Dongguan) Company Limited (China)                   | Corporation          | 100%                                                                                                                                                                                                                               |
| AT-Cross Services Mexico, S. de R.L. de C.V.                               | Corporation          | Borrower holds 99% of the equity interests in Cross Mexico which holds 1% of the equity interest in this Subsidiary.                                                                                                               |
| A.T.X. International, Inc.                                                 | Corporation          | 100%                                                                                                                                                                                                                               |
| Comercializadora AT-Cross, S. de R.L. de C.V. (“Cross Mexico”) | Corporation          | Borrower holds 99% of the equity interests in A.T.X. International, which holds 1% of the equity interest in this Subsidiary.                                                                                                      |
| Cross Company of Japan, Ltd.                                               | Corporation          | Borrower holds 100% of the equity interests in Bermuda, which holds 100% of the equity interests in Europe, which holds 100% of the equity interests in this Subsidiary.                                                           |
| Cross Optical Group, Inc.                                                  | Corporation          | 100%                                                                                                                                                                                                                               |
| Cross Retail Ventures, Inc.                                                | Corporation          | 100%                                                                                                                                                                                                                               |

----

----

| Invention Title            | U.S.ApplicationNumber | Application Date | RegistrationNumber | RegistrationDate |
|----------------------------|-----------------------|------------------|--------------------|------------------|
| PRISMATICCRYSTAL CARBONATE | 75537922              | 08/17/98         | 2349476            | 05/16/00         |
| NANO                       | 75391707              | 11/17/97         | 2312357            | 01/25/00         |

| Invention Title                                                 | U.S. Application Number | Patent Number | Issue Date |
|-----------------------------------------------------------------|-------------------------|---------------|------------|
| EYEWEAR(a/k/a "NANO2")                                          | 090,625                 | Des.407,427   | 3/30/1999  |
| EYEWEAR (a/k/a "NANO")                                          | 29/090,626              | Des.408,839   | 4/27/1999  |
| EYEWEAR (a/k/a "RYDER")                                         | 29/090,624              | Des.409,224   | 5/4/1999   |
| DETACHABLE CAM-BIASED EYEGLASS TEMPLES(a/k/a GATOR-LOK TEMPLES) | 09/076,830              | 5,963,296     | 10/5/1999  |
| SUNGLASSES (a/k/a LOW RYDER)                                    | 29/107,903              | Des.423,550   | 4/25/2000  |
| EYEWEAR (a/k/a ATHELON)                                         | 29/103,408              | Des.425,102   | 5/16/2000  |
| EYEWEAR (a/k/a PRO ATHELON)                                     | 29/103,423              | Des. 428,907  | 8/1/2000   |
| EYEGLASSES (a/k/a AMBUSH)                                       | 29/313,937              | D616,013      | 5/18/2010  |
| EYEGLASSES (a/k/a SOLO)                                         | 29/315,553              | D617,365      | 6/8/2010   |

| Invention Title                                       | U.S. Application Number | Patent Number | Issue Date |
|-------------------------------------------------------|-------------------------|---------------|------------|
| POLARIZED LENS WITH OXIDE ADDITIVE                    | 10/005,679              | 6,604,824     | 8/12/2003  |
| POLARIZED LENS WITH OXIDE ADDITIVE                    | 09/255,093              | 6,334,680     | 1/1/2002   |
| EYEGLASS FRAME                                        | 29/195,483              | D497,933      | 11/2/2004  |
| EYEGLASS FRAME WITH SQUARED TEMPLES (a/k/a VELA)      | 29/236,255              | D550,272      | 9/4/2007   |
| EYEGLASS FRAME WITH OVOID LENS OPENING (a/k/a "TICO") | 29/237,223              | D537,863      | 3/6/2007   |

| EYEGLASS FRAME WITH FLATTENED LENS OPENING (a/k/a "RINCON") | 29/235,811 | D552,155 | 10/2/2007  |
|-------------------------------------------------------------|------------|----------|------------|
| EYEGLASS FRAME WITH NOTCHED BRIDGE (a/k/a "HAMMERHEAD")     | 29/236,279 | D533,892 | 12/19/2006 |
| EYEGLASS FRAME DESIGN (a/k/a "REEF RAIDER")                 | 29/257,228 | D572,748 | 7/8/2008   |
| EYEGLASS FRAME DESIGN (a/k/a "RELEASE")                     | 29/257,229 | D572,294 | 7/1/2008   |
| EYEGLASS FRAME  (a/k/a "186 Frigate")             | 29/267,786 | D589,079 | 3/24/2009  |
| EYEGLASS FRAME  (a/k/a "187 Osprey")              | 29/267,785 | D563,455 | 3/4/2008   |
| EYEGLASS FRAME (a/k/a "DAPHNES")                            | 29/266,832 | D580,475 | 11/11/2008 |
| EYEGLASS FRAME (a/k/a "CIN")                                | 29/266,834 | D568,924 | 5/13/2008  |
| EYEGLASS FRAME (a/k/a "ISABELA")                            | 29/266,835 | D570,900 | 6/10/2008  |

| EYEGLASS FRAME (a/k/a "BRINE"     | 29/219,664 | D553,663 | 10/23/2007 |
|-----------------------------------|------------|----------|------------|
| EYEGLASS FRAME (a/k/a "STRINGER") | 29/219,669 | D557,324 | 12/11/2007 |
| EYEGLASS (a/k/a "MAN O' WAR")     | 29/291,001 | D597,124 | 7/28/2009  |
| EYEGLASSES (a/k/a "BLACKFIN")     | 29/291,233 | D585,928 | 2/3/2009   |
| EYEGLASSES (a/k/a "PONCE")        | 29/293,743 | D599,837 | 9/8/2009   |
| EYEGLASSES (a/k/a "RIOMAR")       | 29/293,745 | D600,271 | 9/15/2009  |
| EYEGLASSES (a/k/a "PUMPHOUSE")    | 29/293,746 | D603,447 | 11/3/2009  |
| EYEGLASSES (a/k/a "CHOKO")        | 29/293,744 | D603,446 | 11/3/2009  |
| EYEGLASSES (a/k/a "SANTA ROSA")   | 29/293,747 | D603,448 | 11/3/2009  |
| EYEGLASSES (a/k/a "PLACIDA")      | 29/293,780 | D583,853 | 12/30/2008 |
| EYEGLASSES (a/k/a "CUDJOE")       | 29/293,779 | D588,626 | 3/17/2009  |
| EYEGLASSES (a/k/a "FLAMINGO")     | 29/293,778 | D584,332 | 1/6/2009   |
| EYEGLASSES (a/k/a "PERMIT")       | 29/307,323 | D595,333 | 6/30/2009  |
| EYEGLASSES (a/k/a "HOWLERS")      | 29/313,660 | D615,579 | 5/11/2010  |
| EYEGLASSES (a/k/a "LAGO")         | 29/312,420 | D606,578 | 12/22/2009 |
| EYEGLASSES (a/k/a "YELLOWTAIL")   | 29/312,421 | D606,112 | 12/15/2009 |
| EYEGLASSES (a/k/a "GATUN")        | 29/312,424 | D606,580 | 12/22/2009 |
| EYEGLASSES (a/k/a "CORBINA")      | 29/316,714 | D616,015 | 5/18/2010  |
| EYEGLASSES (a/k/a "FISCH")        | 29/314,716 | D616,016 | 5/18/2010  |

| Invention Title              | U.S.ApplicationNumber | ApplicationDate |
|------------------------------|-----------------------|-----------------|
| GOOGLES WITH INTERCHANGEABLE | 11/779,331            | 7/18/2007       |
| EYEGLASSES (a/k/a "GONZO")   | 29/315,867            | 7/30/2009       |
| EYEGLASSES (a/k/a "WAZEE")   | 29/348,236            | 12/10/2009      |
| GOOGLES WITH INTERCHANGEABLE | 2,599,521             | 8/30/2007       |
| ANTI-FOGGING SPORT GLASSES   | 10299396              | 11/18/2002      |

----

| Invention Title                | U.S.ApplicationNumber | ApplicationDate |
|--------------------------------|-----------------------|-----------------|
| LINER FOR EYEGLASS TEMPLES     | 29/312,552            | 10/29/2008      |
| LINER FOR EYEGLASS TEMPLES     | 29/312,551            | 10/29/2008      |
| EYEGLASSES (a/k/a "ZANE")      | 29/312,329            | 10/14/2008      |
| EYEGLASSES (a/k/a "CABALITOS") | 29/313,659            | 2/2/2009        |
| EYEGLASSES (a/k/a "GALLO")     | 29/312,422            | 10/17/2008      |
| EYEGLASSES (a/k/a "SKIMMER")   | 29/316,635            | 10/15/2009      |
| EYEGLASSES (a/k/a "BOMBA")     | 29/316,634            | 10/15/2009      |
| EYEGLASSES (a/k/a "MAYA")      | 29/349,906            | 5/18/2010       |

----

| Entity                         | Liens                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|--------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| A.T. Cross Company             | · UCC-1 Financing Statement in favor of IBM Credit LLC and filed with Rhode Island Secretary of State on August 17, 2005 as Instrument Number 200502651650 (as amended and continued from time to time)· UCC-1 Financing Statement in favor of IBM Credit LLC and filed with Rhode Island Secretary of State on January 23, 2006 as Instrument Number 200603188550 (as amended and continued from time to time)· UCC-1 Financing Statement in favor of Wells Fargo Financial Leasing, Inc. and filed with Rhode Island Secretary of State on November 30, 2007 as Instrument Number 200705682640 (as amended and continued from time to time)· Utility Easement to Narragansett Electric Company dated January 28, 1938 and recorded in Book 45 at Page 460, as supplemented by grant dated June 5, 1939 and recorded in Book 46 at Pages 288 and 289· Assignment of Rights to A.T. Cross Company from Trustees of the Industrial Foundation of Rhode Island as to agreements recorded in Book 79 at Page 161 and in Book 80 at Page 75· Option for Right of Way Easement to Blackstone Valley Electric Company recorded in Book 110 at Page 427· Easement to Blackstone Valley Electric Company recorded in Book 110 Page 554, as effected by Use of Right of Way Agreement recorded in Book 253 at Page 46· Easement to Blackstone Valley Electric Company recorded in Book 192 at Page 464· RIDEM-Division of Groundwater and Freshwater Wetlands permit conditions (with Consent Agreement and Notice of Permit) recorded in Book 293 at Page 129· RIDEM-Division of Freshwater Wetlands Insignificant Alteration Permit recorded in Book 365 at Page 8· RIDEM-Division of Freshwater Wetlands Insignificant Alteration Permit recorded in Book 381 at Page 89· RIDEM-Division of Freshwater Wetlands Insignificant Alteration Permit recorded in Book 431 at Page 213· Assent Agreement with Narragansett Electric Company recorded in Book 461 at Page 243· RIDEM-Office of Waste Management Limited Order of Approval recorded in Book 746 at Page 217· Terms and conditions set forth on recorded plans |
| Cross Optical,  Inc. | · UCC-1 Financing Statement in favor of US Bancorp. and filed with Florida Secured Transactions Registry on December 20, 2007 as Instrument Number 200707259760 (as amended and continued from time to time)· UCC-1 Financing Statement in favor of US Bancorp. and filed with Florida Secured Transactions Registry on January 18, 2008 as Instrument Number 200807453089 (as amended and continued from time to time)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |

----

| INVESTMENT                                          |   | AMOUNT |      |
|-----------------------------------------------------|--------|--------|-----------|
| Cash                                                |   | $      | 250,000   |   |
| Equipment purchased as part of contributed capital. |   | $      | 1,557,126 |   |
| Equipment transferred from Lincoln at book value.   |   | $      | 3,589,544 |   |

----

| Entity                                                   | Indebtedness |
|----------------------------------------------------------|--------------|
| A.T. Cross Company                                       | None         |
| A.T. Cross (Asia Pacific) Limited                        | None         |
| A.T. Cross (Canada) Inc.                                 | None         |
| A.T. Cross Deutschland GmbH                              | None         |
| A.T. Cross (Europe) Limited                              | None         |
| A.T. Cross (Hong Kong) Limited                           | None         |
| A.T. Cross Limited                                       | None         |
| A.T. Cross Limited (U.K. entity)                         | None         |
| A-T Cross Services Mexico, S. de R.L. de C.V.            | None         |
| A.T. Cross (Shanghai) Trading Company Limited            | None         |
| A.T. Cross Stationery (Dongguan) Company Limited (China) | None         |
| A.T.X. International, Inc.                               | None         |
| Comercializadora AT-Cross, S. de R.L. de C.V.            | None         |
| Cross Company of Japan, Ltd.                             | None         |
| Cross Optical Group, Inc.                                | None         |
| Cross Retail Ventures, Inc.                              | None         |

----

| NET INTERCOMPANY ACCOUNT BALANCES   |       |   |                      |   |      | 13-Aug-10 10:58 AM |   |
|-------------------------------------|------------|--------|---------------------------|--------|-----------|-------------------------|--------|
| A.T. Cross Company and Subsidiaries |       |   |                      |   |      |                    |   |   |   |   |   |   | 1 |   |
| JUNE 2010                           |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Receiving Company                   |       |   | Paying Company            |   |      | $                       |   |   |   | Net Company |   |   |   |   |   |
| & Amount                        |       |   | & Amount              |   |      | Variance                |   |   | Balance |   |   | Explanation or Entry |   |
| LC                                  |       |   | US$                       |   |      | LC                      |   |   | US$ |   |   |   |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| France                              |       |   | France                    |   |      |                    |   |   |   |   |   |   |   |   |   |
|                                | -          |   |                      | $      | -         |                    |   |   | 930,621 |   |   | $ | 1,167,929 |   |   |   | (1,167,929 | ) |   |   |   |   |   |   |   |
| UK                                  |       |   | UK                        |   |      |                    |   |   |   |   | (0 | ) |   |   |   |   |
|                                | 768,526    |   |                      | $      | 1,167,929 |                    |   |   |   |   |   | $ | - |   |   |   | 1,167,929 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| UK                                  |       |   | UK                        |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | 1,329      |   |                      | $      | 2,020     |                    |   |   | - |   |   | $ | - |   |   |   | 2,020 |   |   |   |   |   |   |   |   |   |
| Hong Kong                           |       |   | Hong Kong                 |   |      |                    |   |   |   |   | 374 |   |   |   |   |   |
|                                | 104,332    |   |                      | $      | 13,382    |                    |   |   | 117,136 |   |   | $ | 15,029 |   |   |   | (1,646 | ) |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| UK                                  |       |   | UK                        |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | 1,437,094  |   |                      | $      | 2,183,951 |                    |   |   | 2,554,218 |   |   | $ | 3,881,646 |   |   |   | (1,697,694 | ) |   |   |   |   |   |   |   |   |
| Germany                             |       |   | Germany                   |   |      |                    |   |   |   |   | (349 | ) |   |   |   |   |
|                                | 7,444,498  |   |                      | $      | 9,342,845 |                    |   |   | 6,092,032 |   |   | $ | 7,645,500 |   |   |   | 1,697,345 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| UK                                  |       |   | UK                        |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | -          |   |                      |   | -         |                    |   |   | 3,116,368 |   |   |   | 4,735,944 |   |   |   | (4,735,944 | ) |   |   |   |   |   |   |   |   |
| Cross                               |       |   | Cross                     |   |      |                    |   |   |   |   | 592 |   |   |   |   |   |
|                                | -          |   |                      | $      | 4,736,536 |                    |   |   | - |   |   |   | - |   |   |   | 4,736,536 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| China                               |       |   | China                     |   |      |                    |   |   |   |   |   |   |   | ($660,000) Inventory (due to timing) |   |
|                                | 43,328,648 |   |                      | $      | 6,380,399 |                    |   |   | 82,735,785 |   |   | $ | 12,183,331 |   |   |   | (5,802,932 | ) |   |   |   |   |   | $200,000 Cash in Transit |   |
| Cross                               |       |   | Cross                     |   |      |                    |   |   |   |   | (514,873 | ) |   | $50,000 AP - Cash mistake - not fixed correctly (AP) |   |
|                                |       |   |                      | $      | 9,683,653 |                    |   |   |   |   |   | $ | 4,395,594 |   |   |   | 5,288,059 |   |   |   |   |   |   | ($113,729) Q2 tax not recorded on China books |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Asia / Pacific                      |       |   | Asia / Pacific            |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   | 1,000     |                    |   |   |   |   |   | $ | 28,800 |   |   |   | (27,800 | ) |   |   |   |   |   |   |   |   |
| Euro HQ                             |       |   | Euro HQ                   |   |      |                    |   |   |   |   | - |   |   |   |   |   |
|                                |       |   |                      |   | 28,800    |                    |   |   |   |   |   | $ | 1,000 |   |   |   | 27,800 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Euro HQ                             |       |   | Euro HQ                   |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   | 45,841 |   |   |   | (45,841 | ) |   |   |   |   |   |   |   |   |
| Cross                               |       |   | Cross                     |   |      |                    |   |   |   |   | - |   |   |   |   |   |
|                                |       |   |                      |   | 45,841    |                    |   |   |   |   |   |   |   |   |   |   | 45,841 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| CCJ                                 |       |   | CCJ                       |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | 847,766    |   |                      | $      | 9,660     |                    |   |   | 515,960 |   |   | $ | 5,877 |   |   |   | 3,783 |   |   |   |   |   |   |   |   |   |
| Hong Kong                           |       |   | Hong Kong                 |   |      |                    |   |   |   |   | (275 | ) |   |   |   |   |
|                                | 43,542     |   |                      | $      | 5,586     |                    |   |   | 75,170 |   |   | $ | 9,644 |   |   |   | (4,058 | ) |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| CCJ                                 |       |   | CCJ                       |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      | $      | -         |                    |   |   | 321,034,069 |   |   | $ | 3,656,899 |   |   |   | (3,656,899 | ) |   |   |   |   |   |   |   |   |
| Cross                               |       |   | Cross                     |   |      |                    |   |   |   |   | (0 | ) |   |   |   |   |
|                                |       |   |                      | $      | 3,656,899 |                    |   |   | - |   |   | $ | - |   |   |   | 3,656,899 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Hong Kong                           |       |   | Hong Kong                 |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | 98,858     |   |                      | $      | 12,683    |                    |   |   | 1,198 |   |   | $ | 154 |   |   |   | 12,530 |   |   |   |   |   |   |   |   |   |
| Taiwan                              |       |   | Taiwan                    |   |      |                    |   |   |   |   | 149 |   |   |   |   |   |
|                                | 4,950      |   |                      | $      | 153       |                    |   |   | 404,319 |   |   | $ | 12,534 |   |   |   | (12,381 | ) |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Hong Kong                           |       |   | Hong Kong                 |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | 7,500,740  |   |                      | $      | 962,345   |                    |   |   | 53,155,439 |   |   |   | 6,819,843 |   |   |   | (5,857,498 | ) |   |   |   |   |   | HK accrued royalty to non-intercompany accrual |   |
| Cross                               |       |   | Cross                     |   |      |                    |   |   |   |   | 18,267 |   |   |   |   |   |
|                                |       |   |                      | $      | 5,875,765 |                    |   |   | - |   |   |   | - |   |   |   | 5,875,765 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Hong Kong                           |       |   | Hong Kong                 |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | 946,968    |   |                      | $      | 121,496   |                    |   |   | - |   |   | $ | - |   |   |   | 121,496 |   |   |   |   |   |   |   |   |   |
| China                               |       |   | China                     |   |      |                    |   |   |   |   | (0 | ) |   |   |   |   |
|                                |       |   |                      | $      | -         |                    |   |   | 826,126 |   |   | $ | 121,496 |   |   |   | (121,496 | ) |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| HK (HOLDING CO. OF CHINA)           |       |   | HK (HOLDING CO. OF CHINA) |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | -          |   |                      | $      | -         |                    |   |   | 1,188,962 |   |   | $ | 152,544 |   |   |   | (152,544 | ) |   |   |   |   |   |   |   |   |
| HK                                  |       |   | HK                        |   |      |                    |   |   |   |   | (59 | ) |   |   |   |   |
|                                | 1,188,507  |   |                      | $      | 152,485   |                    |   |   | - |   |   | $ | - |   |   |   | 152,485 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Taiwan                              |       |   | Taiwan                    |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      | $      | -         |                    |   |   | 52,435,827 |   |   | $ | 1,625,511 |   |   |   | (1,625,511 | ) |   |   |   |   |   | $38,809 Stock in transit |   |
| Cross                               |       |   | Cross                     |   |      |                    |   |   |   |   | 38,809 |   |   |   |   |   |
|                                |       |   |                      | $      | 1,664,320 |                    |   |   | - |   |   | $ | - |   |   |   | 1,664,320 |   |   |   |   |   |   |   |   |   |
|                                |       |   |                      |   |      |                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Singapore                           |       |   | Singapore                 |   |      |                    |   |   |   |   |   |   |   |   |   |   |
|                                | 42,102     |   |                      | $      | 30,276    |                    |   |   | 1,092,075 |   |   | $ | 785,311 |   |   |   | (755,035 | ) |   |   |   |   |   |   |   |   |
| Cross                               |       |   | Cross                     |   |      |                    |   |   |   |   | (10 | ) |   |   |   |   |
|                                |       |   |                      | $      | 755,025   |                    |   |   | - |   |   | $ | - |   |   |   | 755,025 |   |   |   |   |   |   |   |   |   |

| Hong Kong                    |      |   | Hong Kong      |            |       |   |   |    |      |   |     |
|------------------------------|-----------|--------|----------------|-----------------|------------|--------|--------|---------|-----------|--------|----------|
|                         | 6,878,650 |   |           | $               | 882,531    |   |   |    | -         |   |     | $ | - |   |   |   | 882,531 |   |   |   |   |   |
| Shanghai                     |      |   | Shanghai       |            |       |   |   |    |      |   | 14,370   |   |   |
|                         | -         |   |           | $               | -          |   |   |    | 5,877,866 |   |     | $ | 868,161 |   |   |   | (868,161 | ) |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Singapore                    |      |   | Singapore      |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           |            | -          |   |   |    | 5,789     |   |     | $ | 4,163 |   |   |   | (4,163 | ) |   |   |   |   |   |
| Hong Kong                    |      |   | Hong Kong      |            |       |   |   |    |      |   | 4        |   |   |
|                         | 32,449    |   |           | $               | 4,166      |   |   |    | -         |   |     | $ | - |   |   |   | 4,166 |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Cross                        |      |   | Cross          |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | 41,586     |   |   |    | -         |   |     | $ | - |   |   |   | 41,586 |   |   |   |   |   |   |
| Canada                       |      |   | Canada         |            |       |   |   |    |      |   | (0       | ) |   |
|                         | -         |   |           | $               | -          |   |   |    | 44,179    |   |     | $ | 41,586 |   |   |   | (41,586 | ) |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Cross                        |      |   | Cross          |            |       |   |   |    |      |   |     |   |   |
|                         | -         |   |           | $               | (8,758,044 | )      |   |    |      |   |     | $ | - |   |   |   | (8,758,044 | ) |   |   |   |   |   |
| LIMITED (HO)                 |      |   | LIMITED (HO)   |            |       |   |   |    |      |   | -        |   |   |
|                         |      |   |           | $               | 8,758,044  |   |   |    |      |   |     | $ | - |   |   |   | 8,758,044 |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| LIMITED (HO)                 |      |   | LIMITED (HO)   |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | 114,137    |   |   |    |      |   |     | $ | - |   |   |   | 114,137 |   |   |   |   |   |   |
| Euro HQ                      |      |   | Euro HQ        |            |       |   |   |    |      |   | -        |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     | $ | 114,137 |   |   |   | (114,137 | ) |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Cross                        |      |   | Cross          |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | 5,403,046  |   |   |    |      |   |     | $ | - |   |   |   | 5,403,046 |   |   |   |   |   |   |
| Retail Venture               |      |   | Retail Venture |            |       |   |   |    |      |   | -        |   |   |
|                         |      |   |           |            | -          |   |   |    |      |   |     | $ | 5,403,046 |   |   |   | (5,403,046 | ) |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Cross                        |      |   | Cross          |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | 35,576,916 |   |   |    |      |   |     | $ | 38,958,023 |   |   |   | (3,381,107 | ) |   |   |   |   |   |
| International                |      |   | International  |            |       |   |   |    |      |   | -        |   |   |
|                         |      |   |           | $               | 3,381,107  |   |   |    |      |   |     | $ | - |   |   |   | 3,381,107 |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Cross                        |      |   | Cross          |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | 1,650,926  |   |   |    |      |   |     | $ | - |   |   |   | 1,650,926 |   |   |   |   |   |   |
| COG                          |      |   | COG            |            |       |   |   |    |      |   | 750,285  |   | COG needs entry to apply pmt to accrued interest |
|                         |      |   |           | $               | 100,285    |   |   |    |      |   |     | $ | 1,000,926 |   |   |   | (900,641 | ) |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Cross                        |      |   | Native         |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | -          |   |   |    |      |   |     | $ | - |   |   |   | - |   |   |   |   |   |   |
| Native                       |      |   | Cross          |            |       |   |   |    |      |   | -        |   |   |
|                         |      |   |           | $               | -          |   |   |    |      |   |     |   |   |   |   |   | - |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| COG                          |      |   | COG            |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | (2,006     | )      |   |    |      |   |     |   |   |   |   |   | (2,006 | ) |   |   |   |   |   |
| Retail Venture               |      |   | Retail Venture |            |       |   |   |    |      |   | (2,006   | ) |   |
|                         |      |   |           | $               | -          |   |   |    |      |   |     | $ | - |   |   |   | - |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Costa Del Mar                |      |   | Retail Venture |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | -          |   |   |    |      |   |     | $ | - |   |   |   | - |   |   |   |   |   |   |
| Retail Venture               |      |   | Costa Del Mar  |            |       |   |   |    |      |   | -        |   |   |
|                         |      |   |           | $               | -          |   |   |    |      |   |     | $ | - |   |   |   | - |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| COG                          |      |   | COG            |            |       |   |   |    |      |   |     |   |   |
|                         |      |   |           | $               | -          |   |   |    |      |   |     | $ | 14,500,359 |   |   |   | (14,500,359 | ) |   |   |   |   |   |
| International                |      |   | International  |            |       |   |   |    |      |   | (750,000 | ) | COG needs entry to apply pmt to accrued interest |
|                         |      |   |           | $               | 13,750,359 |   |   |    |      |   |     | $ | - |   |   |   | 13,750,359 |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Grand Total                  |      |   |           | 107,736,104     |       |   |   | -       |      |   |     | 108,180,827 |   |   |   | (444,723 | ) |   |   | (444,723 | ) |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| ENTRY: CAD Segment           |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |
| Cash                         |      |   |           |            |       |   |   | 200,000 |      |   |     |   |   |   |   | (200,000 | ) |   |   |   |   | China's Cash in transit |
| Intercompany Receivables-WI  |      |   |           | (107,637,824.98 | )          |   |   |    |      |   |     | 600,000 |   |   |   |   |   | China's inventory related |
| Inventory                    |      |   |           | 638,809         |       |   |   |    |      |   |     | (38,809 | ) |   |   |   |   | Taiwan Stock in transit |
| Accounts Payable             |      |   |           | (83,532         | )          |   |   |    |      |   |     | - |   |   |   |   |   |   |
| Intercompany Payables-WI     |      |   |           | 106,882,548     |       |   |   |    |      |   |     |   |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| ENTRY: COG Segment           |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |
| Intercompany Receivables-COG |      |   |           | (98,279         | )          |   |   |    |      |   |     |   |   |   |   |   |   |   |
| Intercompany Payables-COG    |      |   |           | 98,279          |       |   |   |    |      |   |     |   |   |   |   |   |   |   |
| Accounts Payable             |      |   |           | -               |       |   |   |    |      |   |     |   |   |   |   |   |   |   |
| SG&A - admin             |      |   |           | -               |       |   |   |    |      |   |     |   |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Grand Total                  |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   | (83,532 | ) |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Prepared by:                 |      |   |           |            |       |   |   |    |      |   | Date:    |   |   |   |   |   |   |   |   |   |   |
|                         |      |   |           |            |       |   |   |    |      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |
| Approved by:                 |      |   |           |            |       |   |   |    |      |   | Date:    |   |   |   |   |   |   |   |   |   |   |

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| Transaction                                                                                                                                        |   | Assignment Fee |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|--------|
| First four concurrent assignments or suballocations to members of an Assignee Group (or from members of an Assignee Group, as applicable).         |   |           | -0-    |   |
| Each additional concurrent assignment or suballocation to a member of such Assignee Group (or from a member of such Assignee Group, as applicable) |   | $              | 500    |   |

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