UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549





FORM 10-K/A

(Mark One)

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

For the fiscal year ended June 30, 2010



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

For the transition period from  to

Commission File Number 000-17861





UNILENS VISION INC.

(Exact name of registrant as specified in its charter)



|                                                               |  |                                     
|-------------------------------------------------------------- |  | ------------------------------------
|Delaware                                                       |  | 27-2254517                          
|(State or other jurisdiction of
incorporation or organization) |  | (I.R.S. Employer Identification No.)
|                                                               | 
|10431 72ndStreet North, Largo, Florida                         |  | 33777-1511                          
|(Address of principal executive offices)                       |  | (Zip code)                          

Registrants telephone number, including area code: (727) 544-2531

Securities registered pursuant to Section 12(b) of the Exchange Act: None.

Securities registered pursuant to Section 12(g) of the Exchange Act:



|                              |  |                                           
|----------------------------- |  | ------------------------------------------
|Title of Each Class:          |  | Name of Each Exchange On Which Registered:
|Common Stock, $.001 par value |  | None                                      

Indicate by check mark
if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    YES   ̈    NO  þ

Indicate by check mark if the registrant is not required to file reports pursuant
to Section 13 or Section 15(d) of the Act.    YES   ̈    NO  þ

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past
90 days.    YES  þ    NO   ̈

Indicate by check mark whether the registrant has submitted electronically and posted on it corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such
files).    YES   ̈    NO   ̈

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this
chapter) is not contained herein, and will not be contained, to the best of registrants knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form
10-K.  þ

Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a small reporting company. See definition of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the
Exchange Act.



|                           |  |                      |  |                          |  |                             
|-------------------------- |  | -------------------- |  | ------------------------ |  | ----------------------------
|Large accelerated filer   ̈ |  | Accelerated filer   ̈ |  | Non-accelerated filer   ̈ |  | Smaller reporting company  þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange
Act).    YES   ̈    NO  þ

As of December 31, 2009, the aggregate market value of the voting stock held by non-affiliates of the registrant, based on the
closing price on that date of $4.16, was approximately $9,072,145.

As of September 28, 2010, 2,369,354 shares of the
registrants Common Stock were outstanding.









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EXPLANATORY NOTE

The registrant hereby amends its Annual Report on Form 10-K for the fiscal year ended June 30, 2010, filed on September 28, 2010, by the substitution of a revised Report of Independent Registered Public
Accounting Firm with a conformed signature and revised Certifications pursuant to Rule 13a-14(a) and 18 U.S.C. Section 1350 (Exhibits 31.1, 31.2, 32.1 and 32.2) in order to comply with technical requirements of the rules of the Securities and
Exchange Commission.

Also, the registrant hereby amends the cover page of its Annual Report on Form 10-K, to properly show that its
securities are registered under Section 12(g) of the Exchange Act, not Section 12(b) of the Exchange.

All other sections remain as they were
originally filed and should be read in conjunction with our original Form 10-K filing.



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Report of Independent Registered Public Accounting Firm

Board of Directors and Stockholders

Unilens
Vision Inc.

We have audited the accompanying consolidated balance sheets of Unilens Vision Inc. as of June 30, 2010 and 2009 and the
related consolidated statements of income, stockholders equity, and cash flows for the years ended June 30, 2010, 2009 and 2008. These consolidated financial statements are the responsibility of the management of Unilens Vision Inc. Our
responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance
with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material
misstatement. The Company is not required at this time, to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for
designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Companys internal control over financial reporting. Accordingly, we express no such opinion. An
audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as
well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In
our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Unilens Vision Inc. as of June 30, 2010 and 2009 and the results of its operations and its cash flows for
the years ended June 30, 2010, 2009 and 2008 in conformity with accounting principles generally accepted in the United States of America.



|                                
|--------------------------------
|                                
|/s/ Pender Newkirk & Company LLP
|Pender Newkirk & Company LLP    
|Certified Public Accountants    
|Tampa, Florida                  
|September 28, 2010              



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Report of Independent Registered Public Accounting Firm on Schedule

Board of Directors and Stockholders

Unilens
Vision Inc.

In connection with our audit of the consolidated financial statements of Unilens Vision Inc. referred to in our report dated
September 28, 2010, we have also audited Schedule I for the year ended June 30, 2010. In our opinion, this schedule, when considered in relation to the basic financial statements taken as a whole, presents fairly, in all material respects,
the information set forth therein.



|                                
|--------------------------------
|                                
|/s/ Pender Newkirk & Company LLP
|Pender Newkirk & Company LLP    
|Certified Public Accountants    
|Tampa, Florida                  
|September 28, 2010              



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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.



|                        |  |  |  |                                            |  |                                                                                      
|----------------------- |  |  |  | ------------------------------------------ |  | -------------------------------------------------------------------------------------
|                        |  |  |  | UNILENS VISION INC. A Delaware Corporation
|                        |  |  | 
|Date: December 28, 2010 |  |  |  | By:                                        |  | /s/    MICHAEL J.
PECORA                                                             
|                        |  |  |  |                                            |  | Michael J. Pecora President and Chief Executive Officer (principal executive
officer)

Pursuant to the requirements of the Exchange Act of 1934, this report has been signed below by the
following person on behalf of the registrant and in the capacities and on the dates indicated.



|                                           |  |                                                                                                                      |  |                  
|------------------------------------------ |  | -------------------------------------------------------------------------------------------------------------------- |  | -----------------
|Signature                                  |  | Position                                                                                                             |  | Date             
|                                           |  |                                                                                                                     
|/s/    MICHAEL J.
PECORA Michael J. Pecora |  | President and Chief Executive Officer, Director
(principal executive officer)                                        |  | December 28, 2010
|                                           |  |                                                                                                                     
|/s/    LEONARD F.
BARKER Leonard F. Barker |  | Vice President, Chief Financial Officer and Secretary
(principal financial officer and principal accounting officer) |  | December 28, 2010
|                                           |  |                                                                                                                     
|/s/    ALFRED W.
VITALE Alfred W. Vitale   |  | Director and Chairman of the Board                                                                                   |  | December 28, 2010
|                                           |  |                                                                                                                     
|/s/    NICHOLAS
BENNETT Nicholas Bennett   |  | Director                                                                                                             |  | December 28, 2010
|                                           |  |                                                                                                                     
|/s/    ADRIAN
LUPIEN Adrian Lupien         |  | Director                                                                                                             |  | December 28, 2010



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