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| Delaware                                                                | 11-2239561                                       |
|-------------------------------------------------------------------------|--------------------------------------------------|
| (State      or Other Jurisdiction ofIncorporation      or Organization) | (I.R.S.      EmployerIdentification      Number) |

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| Large      Accelerated Filer  ̈ | Accelerated      Filer  ̈ | Non-accelerated      Filer o | Smaller      reporting company ý |
|------------------------------------------|------------------------------------|-----------------------------------|---------------------------------------|

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|   | (i) | Set      forth below are the names of the persons who are the directors of Langer,      Inc., their ages and respective business backgrounds, including      directorships of other publiccompanies: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (ii) | The      following table sets forth the name, age and position of each of our      executive officers as of April 28,2009: |
|--------|------|----------------------------------------------------------------------------------------------------------------------------|

| Name                         |   | Age      |   | Position                                                                                                     |
|------------------------------|--------|----------|--------|--------------------------------------------------------------------------------------------------------------|
| W.      Gray Hudkins    |   | 33  |   | President      and Chief Executive Officer, and Director                                                |
| Peter      A. Asch      |   | 48  |   | President      of Twincraft, Inc., President of our personal care products division, and      Director  |
| Kathleen      P. Bloch  |   | 54  |   | Vice      President, Chief Operating Officer and Chief FinancialOfficer                                 |

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|   | (iii) | Section      16(a) of the Securities Exchange Act of 1934, as amended, requires our      directors and executive officers and any persons who beneficially own more      than 10% of our capital stock to file with the Commission (and, if such      security is listed on a national securities exchange, with such exchange),      various reports as to ownership of such capital stock. Such persons are      required by Commission regulations to furnish us with copies of all      Section 16(a) forms they file. Based solely upon reports and      representations submitted by the directors, executive officers and holders      of more than 10% of our capital stock, all Forms 3, 4 and 5 showing      ownership of and changes of ownership in our capital stock during 2008      were timely filed with the Commission and the NASDAQ Global      Market. |
|--------|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | The      Company has adopted a code of ethics that applies to its Chief Executive      Officer and Chief Financial Officer, who are the Company’s principal      executive officer and principal financial and accounting      officer.   The code of ethics may be accessed at      www.langercorporate.com, our Internet website, by clicking on “Investor      Relations,” selecting “About our Company,” and then selecting “Corporate      Governance”.  The Company intends to disclose future amendments      to, or waivers from, certain provision of its code of ethics, if any, on      the above website within four business days following the date of such      amendment or waiver. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Name      and Principal Position                                                                   |   | Year   |         |   | Salary($) |   |                  | Bonus($)  |   |   | Stock      Award($)   |   |   | Option      Award($) (1) |                  |   | All      Other Compensation($) |   |                  | Total($) |   |
|----------------------------------------------------------------------------------------------------|--------|--------|--------------|--------|-----------|--------|-----------------------|-----------|--------|--------|-----------------------|--------|--------|--------------------------|-----------------------|--------|--------------------------------|--------|-----------------------|----------|--------|
| W.      Gray Hudkins,President      andChief      Executive Officer                                |   |   | 200820072006 |   |      | $      | 300,000300,000275,000 |      |   | $      | −−100,000 |   |   | $                        | −−− |   |                           | $      | −−        |     |   | $ | 22,8757,7507,750 | (2) |   | $ | 322,875307,750382,750 |   |
|                                                                                               |   |   |         |   |      |   |                  |      |   |   |                  |   |   |                     |                  |   |                           |   |                  |     |   |   |   |   |   |   |   |   |
| Kathleen      P. Bloch,Vice      President, Chief Operating Officer and Chief Financial    Officer |   |   | 20082007     |   |      |   | 250,00076,923         |  (4) |   |   | −−        |   |   |                     | − −  |   |                           |   | −−        |     |   |   | 2,875− | (3) |   |   | 252,87576,923 |   |
|                                                                                               |   |   |         |   |      |   |                  |      |   |   |                  |   |   |                     |                  |   |                           |   |                  |     |   |   |   |   |   |   |   |   |
| Kathryn      P. Kehoe,Senior      Vice President                                                   |   |   | 200820072006 |   |      |   | 56,250228,845200,000  | (5)       |   |   | −−50,000  |   |   |                     | −−− |   |                           |   | −105,815193,994 |     |   |   | 3121,3001,900 | (6) |   |   | 56,562335,960445,894 |   |
|                                                                                               |   |   |         |   |      |   |                  |      |   |   |                  |   |   |                     |                  |   |                           |   |                  |     |   |   |   |   |   |   |   |   |
| Peter      A. Asch,President,      Twincraft, Inc.                                                 |   |   | 20082007     |   |      |   | 291,193271,385        | (7)       |   |   | −−        |   |   |                     | −−        |   |                           |   | 100,64094,515         |     |   |   | 22,81521,514 | (8) |   |   | 414,648387,414 |   |

| (1) | The      amounts in the “Option Awards” column are calculated based on Statement of      Financial Accounting Standards No. 123 (revised 2004), “Share-Based      Payments” (“FAS 123R”) (excluding any estimate for forfeitures). They      equal the aggregate dollar amount of compensation expense related to stock      options that was recognized in the Company’s financial statements      contained on Form 10-K for the years ended December 31, 2008 and 2007.      Under FAS 123R, a pro rata portion of the total expense at the time of      grant is recognized over the vesting schedule of the grant. The initial      expense is based on the fair value of the stock option as estimated using      the Black-Scholes option-pricing model. The assumptions used to arrive at      the Black-Scholes values are disclosed in Note 15, Stock Options, to our      consolidated financial statements included in Item 8 of our Annual Report      on Form 10-K for the year ended December 31,  2008. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | “All      Other Compensation” amount shown for Mr. Hudkins in 2008 consists of      $2,875 in contributions under the Company’s 401(k) defined contribution      retirement plan and $20,000 in non-accountable expense allowance pursuant      to Mr. Hudkins’ employmentagreement. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| (3) | “All      Other Compensation” amount shown for Ms. Bloch in 2008 consists of $2,875      in contributions under the Company’s 401(k) defined contribution      retirement plan. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Ms.      Bloch joined the Company on September 4,2007. |
|-----|--------------------------------------------------------|

| (5) | Ms.      Kehoe voluntarily resigned as an officer and employee effective February      5, 2008. |
|-----|-------------------------------------------------------------------------------------------------|

| (6) | “All      Other Compensation” amount shown for Ms. Kehoe in 2008 consists of $312 in      contributions under the Company’s 401(k) defined contribution retirement      plan. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Mr.      Asch joined the Company on January 23, 2007, in connection with the      Twincraft acquisition. |
|-----|----------------------------------------------------------------------------------------------------------|

| (8) | “All      Other Compensation” amount shown for Mr. Asch in 2008 includes $2,815 in      contributions under the Company’s 401(k) defined contribution retirement      plan and $20,000 in non-accountable expense allowance pursuant to Mr.      Asch’s employment agreement. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| OPTION      AWARDS       |   |   | STOCK      AWARDS                                                                  |    |
|--------------------------|--------|--------|------------------------------------------------------------------------------------|---------|
| Name                     |   |   | Number      of Securities Underlying Unexercised Options (#)      Exercisable |    |   | Number      of Securities Underlying Unexercised Options (#)    Unexercisable |   |   | Equity      Incentive Plan Awards: Number of Securities Underlying Unexercised      Unearned Options (#) |   |   | Option      Exercise Price ($) |   |   | Option      Expiration Date |   |   | Number      of Shares or Units of Stock that have not Vested ($) |   |   | Market      Value of Shares or Units of Stock That Have Not Vested ($) |   |   | Equity      Incentive Plan Awards; Number of Unearned Shares, Units or Other Rights      That Have Not Vested (#) |   |   | Equity      Incentive Plan Awards: Market or Payout Value of Unearned Shares,      Units or Other Rights That Have Not Vested ($) |   |
| W.      Gray Hudkins     |   |   |                                                                               | 50,000  | (1) |   |   | — |   |   |   | — |   |   | $ | 4.89 |   |   | 11/8/15 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|                     |   |   |                                                                               | 137,500 | (1) |   |   | — |   |   |   | — |   |   |   | 6.52 |   |   | 6/23/15 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|                     |   |   |                                                                               | 150,000 | (1) |   |   | — |   |   |   | — |   |   |   | 7.50 |   |   | 11/12/14 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|                     |   |   |                                                                               |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 275,000 | (2) |   | $ | 206,250 |   |
| Kathleen      P. Bloch   |   |   |                                                                               | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 75,000 | (3) |   |   | 56,250 |   |
| Peter      A. Asch       |   |   |                                                                               |    |   |   |   | 200,000 | (4) |   |   | — |   |   |   | 4.20 |   |   | 1/23/11 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
| Kathryn      P. Kehoe(5) |   |   |                                                                               | — |   |   |   | 100,000 |   |   |   | — |   |   |   | 4.96 |   |   | 1/24/16 |   |   |   | — |   |   |   | — |   |   |   | 75,000 | (6) |   |   | 56,250 |   |

| (1) | On      December 20, 2005 the Company accelerated the vesting date of unvested      options to December 31, 2005. Thus, the options of Mr. Hudkins became      fully vested on December 31, 2005. Effective December 31, 2005, the      Company executed a lock-up agreement with Mr. Hudkins under which he is      prohibited from selling, transferring, exchanging, hypothecating, granting      a security interest in, pledging, or otherwise disposing of the shares      acquirable upon exercise of his options until the expiration of various      lock-up periods. As of the date hereof, 79,168 shares acquirable under Mr.      Hudkins’ options are subject to the lock-up agreement. The lock-up periods      expire with respect to 45,834 shares on December 31, 2009, and with      respect to 33,334 shares on April 1,2010. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Represents      a restricted stock award to Mr. Hudkins under the 2005 Stock Incentive      Plan which vests upon a change of control, or upon the Company’s achieving      $10 million EBITDA in any trailing four-quarter period commencing with the      period beginning January 1, 2007. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Represents      a restricted stock award to Ms. Bloch under the 2007 Stock Incentive Plan      which vests upon the Company’s achieving $25 million EBITDA in any      trailing four-quarter period commencing with the period beginning October      1, 2007, and the fair market value of the Company’s stock is not less than      $15.00 in any five consecutive tradingdays. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Stock      options issued under the 2005 Stock Incentive Plan granted to Mr. Asch in      connection with the Company’s purchase of Twincraft on January 23, 2007.      The options vest in three equal consecutive annual tranches commencing      January 23, 2009. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Ms.      Kehoe resigned effective February 5, 2008, and her rights to the options      and restricted stock awards terminated upon her    resignation. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Represents      a restricted stock award to Ms. Kehoe under the 2005 Stock Incentive plan      which was to vest upon a change of control, or upon the Company’s      achieving $10 million EBITDA in any trailing four-quarter period      commencing with the period beginning January 1, 2008. The award was      terminated upon her resignation on February 5,  2008. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | · | the      current members of the Board cease to constitute a majority of the      Board; |
|--------|--------|-----------------------------------------------------------------------------------------|

|   | · | the      Company shall have been sold by either (i) a sale of all or substantially      all its assets, or (ii) a merger or consolidation, other than any merger      or consolidation pursuant to which the Company acquires another entity, or      (iii) a tender offer, whether solicited or unsolicited;  or |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | any      party, other than the Company, is or becomes the “beneficial owner” (as      defined in the Securities Exchange Act of 1934, as amended (the “Exchange      Act”)), directly or indirectly, of voting securities representing 50% or      more of the total voting power of theCompany. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Name(1)                    |   | Fees      Earned or Paid in Cash ($) |    |   | Stock      Options ($)(2) |   |    | Total($) |   |
|----------------------------|--------|--------------------------------------|---------|--------|---------------------------|--------|---------|----------|--------|
| Warren      B. Kanders (3) |   | $                                    | − |   |                      | $      | − |     |   | $ | − |   |
| Stephen      M. Brecher    |   |                                 | 25,000  |   |                      |   | 13,500  |     |   |   | 38,500 |   |
| Burtt      R. Ehrlich      |   |                                 | 25,000  |   |                      |   | 13,500  |     |   |   | 38,500 |   |
| Stuart      P. Greenspon   |   |                                 | 15,000  |   |                      |   | 13,500  |     |   |   | 28,500 |   |
| David      S. Hershberg    |   |                                 | 3,750   |   |                      |   | 13,500  |     |   |   | 17,250 |   |

| (1) | W.      Gray Hudkins, the Company’s President and Chief Executive Officer, and      Peter A. Asch, the President of Twincraft, Inc., are not included in this      table. Messrs. Hudkins and Asch are employees of the Company and receive      no additional compensation for their services as directors. The      compensation for Mr. Hudkins and Mr. Asch as employees of the Company is      shown in the Summary Compensation Table and other tables in “Executive      Compensation” showing compensation of named executive officers. Mr. Asch      was not an employee or director of the Company prior to January 23,      2007. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | On      August 5, 2008, each non-management director received a grant of 15,000      immediately vested options to purchase shares of the Company’s common      stock at $0.90 per share, the closing price of the stock on the date of      the grant. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Warren      B. Kanders, the Company’s Chairman, does not receive compensation in his      role as a director of the Company.  Mr. Kanders is a principal      of Kanders & Company, which receives consulting fees from the      Company.  See “Certain Relationships and Related Transactions”      set forth in Item 13 below. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Name of Beneficial Owner                                                                                                             |   | Common      StockBeneficially      Owned |      |                  | Percent      (1) |   |
|--------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------|-----------|-----------------------|------------------|--------|
| Warren      B. Kanders,Chairman      of the Board of DirectorsOne      Landmark SquareStamford,      CT 06901                        |   |                                     | 3,798,055 | (2)    |             |   | 39.79 | % |
|                                                                                                                                 |   |                                     |      |                  |             |   |   |   |
| David      M. Knott485      Underhill Blvd.Syosset,      NY 11791                                                                    |   |                                     | 1,716,112 | (3)    |             |   | 18.06 | % |
|                                                                                                                                 |   |                                     |      |                  |             |   |   |   |
| York      Credit Opportunities Fund, LPc/o      York Capital Management767      Fifth Avenue, 17th      FloorNew      York, NY 10153 |   |                                     | 1,072,570 | (4)                   |             |   | 12.10 | % |
|                                                                                                                                 |   |                                     |      |                  |             |   |   |   |
| Wynnefield      Capital Management, LLC450      7th      Avenue, Suite 509New      York, NY 10123                                    |   |                                     | 858,056   | (5)                   |             |   | 9.92 | % |
|                                                                                                                                 |   |                                     |      |                  |             |   |   |   |
| Ashford      Capital Management, Inc.P.O.      Box 4172Wilmington,      DE 19807                                                     |   |                                     | 794,679   | (6)    |             |   | 9.42 | % |
|                                                                                                                                 |   |                                     |      |                  |             |   |   |   |
| Peter      A. Asch,Director      and President of Twincraft, Inc.2      Tigan StreetWinooski,      VT 0540                           |   |                                     | 716,523   | (7)                   |             |   | 9.12 | % |
|                                                                                                                                 |   |                                     |      |                  |             |   |   |   |
| Bank      of America Corporation100      North Tryon StreetCharlotte,      NC 28255                                                  |   |                                     | 657,984   | (8)    |             |   | 8.45 | % |
|                                                                                                                                 |   |                                     |      |                  |             |   |   |   |
| Atlas      Capital, SA116      Rue Du RhoneCase      P.O. 3658 CH-1211Geneve      3   Switzerland                     |   |                                     | 600,970   | (9)                   |             |   | 7.51 | % |

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| Name of Beneficial Owner                                                                           |   | Common      StockBeneficially      Owned |      |                   | Percent      (1) |   |
|----------------------------------------------------------------------------------------------------|--------|------------------------------------------|-----------|------------------------|------------------|--------|
| Stephen      M. Brecher,Director                                                                   |   |                                     | 52,500    | (10)              |             |   | * |   |
|                                                                                               |   |                                     |      |                   |             |   |   |   |
| Burtt      R. Ehrlich,Director                                                                     |   |                                     | 222,805   | (11)                   |             |   | 2.82 | % |
|                                                                                               |   |                                     |      |                   |             |   |   |   |
| Stuart      P. Greenspon,Director                                                                  |   |                                     | 214,816   | (12)    |             |   | 2.73 | % |
|                                                                                               |   |                                     |      |                   |             |   |   |   |
| David      S. Hershberg,Director                                                                   |   |                                     | 15,000    | (13)    |             |   | * |   |
|                                                                                               |   |                                     |      |                   |             |   |   |   |
| W.      Gray Hudkins,Director,      President and Chief Executive Officer                          |   |                                     | 418,529   | (14)    |             |   | 5.12 | % |
|                                                                                               |   |                                     |      |                   |             |   |   |   |
| Kathleen      P. Bloch,Vice      President, Chief Operating Officer and Chief Financial    Officer |   |                                     | 53,629    | (15)              |             |   | * |   |
|                                                                                               |   |                                     |      |                   |             |   |   |   |
| Directors      and executive officers as a group(8      persons)                                   |   |                                     | 5,491,918 | (16)    |             |   | 54.09 | % |
|                                                                                               |   |                                     |      |                   |             |   |   |   |
| * Less than 1%                                                                                     |   |

| (1)    | The      applicable percentage of beneficial ownership is based on 7,788,774 shares      of common stock outstanding as of April 28, 2009, plus, with respect to      particular persons, shares of common stock that may be acquired upon      exercise or conversion of warrants, options or rights which are currently      exercisable or exercisable within 60 days of the date of this filing on      Form 10K/A, including conversion of the Company’s outstanding 5%      convertible subordinated notes due December 7, 2011 (the      “Notes”).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (2)    | Includes      1,491,856 shares presently issued and outstanding held by Langer Partners,      LLC, 475,000 shares presently issued and outstanding held by Kanders &      Company, Inc. (“Kanders & Company”) and 75,000 common shares presently      issued and outstanding held by Mr. Kanders; 515,000 shares acquirable upon      the exercise of options awarded to Mr. Kanders (91,667 of which are      subject to a lock-up agreement that expires April 1, 2010); 669,044 shares      acquirable upon conversion of $3,118,880 in principal amount of the Notes      held by Mr. Kanders as trustee for  members of his family;      457,155 shares acquirable upon conversion of $2,131,120 in principal      amount of Notes held by Mr. Kanders individually or through related      entities; 15,000 shares acquirable under warrants held by Langer Partners,      LLC; and 100,000 shares acquirable upon exercise of options held by      Kanders & Company. Mr. Kanders, who is the Chairman of our Board of      Directors, is the sole voting member and sole manager of Langer Partners,      LLC, and the sole stockholder of Kanders & Company. Does not include      500,000 shares awarded to Mr. Kanders as a restricted stock award under      the Company’s 2005 Stock Incentive Plan (the “2005 Plan”), which award is      not presently vested and which is not expected to vest within 60 days      after the date hereof. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (3)    | Includes      1,716,112 shares acquirable upon conversion of $8,000,000 in principal      amount of Notes held by Mr. Knott and related entities controlled by Mr.      Knott. Based on information in the Schedule 13G, as amended, filed on      February 14, 2007 by Mr. Knott and certain affiliates, Mr. Knott shares      voting power with respect to certain of such shares with an      affiliate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (4)    | Represents      1,072,570 shares acquirable upon conversion of $5,000,000 in principal      amount of Notes held by York Credit Opportunities Fund, LP.  The      share ownership is based solely upon the Notes issued to York Credit      Opportunities Fund, L.P.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |

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|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (5)    | Represents      343,222 shares acquirable upon conversion of $1,600,000 in principal      amount of Notes held by Wynnefield Small Cap Value Offshore Fund, Ltd.,      214,514 shares acquirable upon conversion of $1,000,000 in principal      amount of Notes held by Wynnefield Partners Small Cap Value, LP, and      300,320 shares acquirable upon conversion of $1,400,000 in principal      amount of Notes held by Wynnefield Partners Small Cap Value LP I      (collectively, the “Wynnefield Entities”).  Messrs. Nelson Obus      and Joshua Landes are the co-managing members of these three funds or the      companies that own these funds and have the shared power to vote and      dispose of the shares of our common stock issuable upon conversion of the      Notes owned by the Wynnefield Entities. The share ownership is based      solely upon Notes issued to the Wynnefield Entities.                       |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (6)    | Includes      643,541 shares issuable upon conversion of $3,000,000 in principal amount      of Notes held by Ashford Capital Management, Inc. Based upon information      in the Schedule 13G, as amended, filed on February 17, 2009 by Ashford      Capital Management, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (7)    | Includes      66,667 shares, but excludes 133,333 shares, acquirable by Mr. Asch under      options which vest in three equal annual consecutive tranches commencing      on January 23, 2009.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (8)    | Based      upon information in Schedule 13G filed by Bank of America Corporation on      February 7, 2008.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (9)    | Includes      214,514 shares acquirable upon conversion of $1,000,000 in principal      amount of Notes held by Atlas Capital, S.A.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (10)   | Consists      of 52,500 shares acquirable under options awarded to Mr. Brecher. Does not      include 7,500 shares awarded to Mr. Brecher as a restricted stock award      under the 2005 Plan, which award is not presently vested and which is not      expected to vest within 60 days after the date hereof.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (11)   | Includes      111,376 options granted to Mr. Ehrlich. Does not include 7,500 shares      awarded to Mr. Ehrlich as a restricted stock award under the 2005 Plan,      which award is not presently vested and which is not expected to vest      within 60 days after the date hereof.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (12)   | Includes      52,500 shares acquirable upon exercise of options granted to Mr.      Greenspon, and 32,177 shares issuable upon conversion of a Note held by      Mr. Greenspon in the principal amount of $150,000. Does not include (i)      41,903 shares held by his wife, Ms. Camilla Trinchieri, as to which Mr.      Greenspon disclaims beneficial ownership, (ii) 10,726 shares issuable upon      conversion of a Note held by his wife as to which Mr. Greenspan disclaims      beneficial ownership, or (iii) 7,500 shares awarded to Mr. Greenspon as a      restricted stock award under the 2005 Plan, which award is not presently      vested and is not expected to vest within 60 days after the date      hereof.                                                                                                                                                                                                                               |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (13)   | Includes      15,000 shares acquirable upon exercise of options granted to Mr.      Hershberg.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (14)   | Includes      337,500 shares acquirable upon exercise of options granted to Mr.      Hudkins.  Of the shares acquirable under options held by Mr.      Hudkins, 62,500 shares are subject to a lock-up agreement which expires      with respect to 45,834 shares on December 31, 2009 and with respect to      16,666 shares on April 1, 2010. Does not include 275,000 shares awarded to      Mr. Hudkins as a restricted stock award under the 2005 Plan, which award      is not and is not expected to vest within 60 days after the date      hereof.  Includes 53,629 shares issuable upon conversion of a      Note in the principal amount of $250,000 held by Mr.    Hudkins.                                                                                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (15)   | Includes      53,629 shares issuable upon conversion of a Note in the principal amount      of $250,000 held by Ms. Bloch.  Does not include a restricted      stock award of 75,000 shares of common stock granted to Ms. Bloch under      the Company’s 2007 Stock Incentive Plan, which will vest in full upon the      later to occur of (i) the Company’s achievement of trailing 12-month      EBITDA of $25,000,000, and (ii) the Company’s common stock having a      closing price of $15.00 for five trading days in any period of 10      consecutive trading days. The award would expire if it has not vested on      or before September 4, 2017, or if Ms. Bloch is no longer an employee of      the Company at the time of vesting. For a description of the definition of      EBITDA used in Ms. Bloch’s employment agreement, see “Employment      Agreements – Kathleen P. Bloch,” below. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (16)   | Includes      2,477,548 shares acquirable upon exercise of stock options and warrants,      or conversion of Notes, held by suchpersons.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |

----

----

|                    |   | 2008   |    |   | 2007   |   |
|-------------------------|--------|--------|---------|--------|--------|--------|
| Audit      Fees         |   | $      | 297,000 |   |   | $      | 548,158 |   |
| Audit      Related Fees |   |   | 67,812  |   |   |   | 154,791 |   |
| Tax      Fees           |   |   | 89,205  |   |   |   | 61,015 |   |
| Total                   |   | $      | 454,017 |   |   | $      | 763,964 |   |

----

----

| ExhibitNo.   |   | Description of      Exhibit                                                                                                                                                                                                                                                                                                                                                                                                |
|--------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1          |   | Agreement and Plan of Merger dated      as of May 15, 2002, between Langer, Inc., a New York corporation, and      Langer, Inc., a Delaware corporation (the surviving corporation),      incorporated herein by reference to Appendix A of our Definitive Proxy      Statement for the Annual Meeting of Stockholders held on June 27, 2002,      filed with the Securities and Exchange Commission on May 31,      2002. |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 3.2          |   | Certificate of Incorporation,      incorporated herein by reference to Appendix B of our Definitive Proxy      Statement for the Annual Meeting of Stockholders held on June 27, 2002,      filed with the Securities and Exchange Commission on May 31,      2002.                                                                                                                                                        |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 3.3          |   | By-laws, incorporated herein by      reference to Appendix C of our Definitive Proxy Statement for the Annual      Meeting of Stockholders held on June 27, 2002, filed with the Securities      and Exchange Commission on May 31, 2002.                                                                                                                                                                                  |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 4.1          |   | Specimen of Common Stock      Certificate, incorporated herein by reference to our Registration      Statement of Form S-1 (File No. 2- 87183).                                                                                                                                                                                                                                                                            |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.1†+ |   | Consulting Agreement between      Langer, Inc. and Kanders & Company, Inc., dated November 12,      2004.                                                                                                                                                                                                                                                                                                              |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.2+        |   | Option Agreement between Langer,      Inc. and Kanders & Company, Inc., dated February 13, 2001,      incorporated herein by reference to Exhibit (d)(1)(G) to the Schedule TO      (File Number 005-36032).                                                                                                                                                                                                           |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.3         |   | Registration Rights Agreement      between Langer, Inc. and Kanders & Company, Inc., dated February 13,      2001, incorporated herein by reference to Exhibit (d)(1)(I) to the      Schedule TO (File Number 005-36032).                                                                                                                                                                                              |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.4         |   | Indemnification Agreement between      Langer, Inc. and Kanders & Company, Inc., dated February 13, 2001,      incorporated herein by reference to Exhibit (d)(1)(J) to the Schedule TO      (File Number 005-36032).                                                                                                                                                                                                  |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.5+        |   | The Company’s 2001 Stock Incentive      Plan incorporated herein by reference to Exhibit 10.18 of our Annual      Report on Form 10-K for the fiscal year ended December 31,      2001.                                                                                                                                                                                                                              |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.6         |   | Langer Biomechanics Group      Retirement Plan, restated as of July 20, 1979 incorporated by reference to      our Registration Statement of Form S-1 (File No.      2-87183).                                                                                                                                                                                                                                             |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.7         |   | Agreement, dated March 26, 1992,      and effective as of March 1, 1992, relating to our 401(k) Tax Deferred      Savings Plan, incorporated by reference to our Form 10-K for the fiscal      year ended February 29, 1992.                                                                                                                                                                                               |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.8         |   | Registration Rights Agreement,      dated May 6, 2002, among Langer, Inc., Benefoot, Inc., Benefoot      Professional Products, Inc., and Dr. Sheldon Langer, incorporated herein      by reference to Exhibit 10.1 of our Current Report on Form 8-K, filed with      the Securities and Exchange Commission on May 13,    2002.                                                                                          |

----

| ExhibitNo.               |   | Description of      Exhibit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|--------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.9           |   | Stock Purchase Agreement, dated as      of September 22, 2004, by and among Langer, Inc., LRC North America, Inc.,      SSL Holdings, Inc., and Silipos, Inc., incorporated herein by reference to      Exhibit 2.1 of our Current Report on Form 8-K filed with the Securities      and Exchange Commission on October 6, 2004.                                                                                                                                                                                                             |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.10               |   | Note and Warrant Purchase      Agreement, dated September 30, 2004, by and among Langer, Inc., and the      investors named therein, incorporated herein by reference to Exhibit 4.1      of our Current Report on Form 8-K filed with the Securities and Exchange      Commission on October 6, 2004.                                                                                                                                                                                                                                       |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.11          |   | Form of Warrant to purchase shares      of the common stock of Langer, Inc., incorporated herein by reference to      Exhibit 4.3 of our Current Report on Form 8-K filed with the Securities      and Exchange Commission on October 6, 2004.                                                                                                                                                                                                                                                                                               |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.12†+            |   | Stock Option Agreement between      Langer, Inc. and W. Gray Hudkins, dated November 12,      2004.                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.13†+            |   | Restricted Stock Agreement between      Langer, Inc. and W. Gray Hudkins, dated November 12,      2004.                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.14†        |   | Stock Option Agreement between      Langer, Inc. and Kanders & Company, Inc. dated November 12,      2004.                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.15†        |   | Patent License Agreement,      including amendment no. 1 thereto, between Applied Elastomerics, Inc. and      SSL Americas, Inc., dated effective November 30, 2001, incorporated herein      by reference to Exhibit 10.41 of our Annual Report on Form 10-K for the      year ended December 31, 2004, filed with the Securities and Exchange      Commission on March 30, 2005.                                                                                                                                                           |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.16          |   | Assignment and Assumption      Agreement, dated as of September 30, 2004, by and between SSL Americas,      Inc. and Silipos, Inc., incorporated herein by reference to Exhibit 10.42      of our Annual Report on Form 10-K for the year ended December 31, 2004,      filed with the Securities and Exchange Commission on March 30,      2005.                                                                                                                                                                                            |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.17          |   | License Agreement, dated as of      January 1, 1997, by and between Silipos, Inc. and Gerald P. Zook,      incorporated herein by reference to Exhibit 10.43 of our Annual Report on      Form 10-K for the year ended December 31, 2004, filed with the Securities      and Exchange Commission on March 30, 2005.                                                                                                                                                                                                                          |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.18          |   | Copy of Sublease between Calamar      Enterprises, Inc. and Silipos, Inc., dated May 21, 1998; First Amendment      to Sublease between Calamar Enterprises, Inc. and Silipos, Inc., dated      July 15, 1998; and Second Amendment to Sublease between Calamar      Enterprises, Inc. and Silipos, Inc., dated March 1, 1999, incorporated      herein by reference to Exhibit 10.45 of our Annual Report on Form 10-K for      the year ended December 31, 2004, filed with the Securities and Exchange      Commission on March 30, 2005. |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.19          |   | Lease dated December 19, 2005,      between the Company (as tenant) and 41 Madison, L.P., of office space at      41 Madison Avenue, New York, N.Y., incorporated herein by reference to      Exhibit 10.1 of the Company’s Current Report on Form 8-K filed on December      22, 2005.                                                                                                                                                                                                                                                |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.20      +   |   | Form of Amendment to Stock Option      Agreement, incorporated herein by reference to Exhibit 10.1 of the      Company’s Current Report on Form 8-K filed on December 27,      2005.                                                                                                                                                                                                                                                                                                                                                   |
|                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10.21 +        |   | Form of Amendment to Restricted      Stock Award Agreement, incorporated herein by reference to Exhibit 10.2 of      the Company’s Current Report on Form 8-K filed on December 27,      2005.                                                                                                                                                                                                                                                                                                                                         |

----

| ExhibitNo.              |   | Description of      Exhibit                                                                                                                                                                                                                                                                                                                                                                             |
|-------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.22    |   | Form of Note Purchase Agreement      dated as of December 7, 2006, among the Company and the purchasers of the      Company’s 5% Convertible Notes Due December 7, 2011, including letter      amendment dated as of December 7, 2006, without exhibits, incorporated      herein by reference to Exhibit 10.1 of the Company’s Current Report on      Form 8-K filed on December 14, 2006. |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.23         |   | Form of the Company’s 5%      Convertible Note Due December 7, 2011, incorporated herein by reference to      Exhibit 10.2 of the Company’s Current Report on Form 8-K filed on December      14, 2006.                                                                                                                                                                                     |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.24         |   | Registration Rights Agreement      dated as of January 23, 2007, by and between the Company, Peter A. Asch,      Richard D. Asch, A. Lawrence Litke, and Joseph M. Candido, incorporated      herein by reference to Exhibit 10.1 of the Company’s Current Report on      Form 8-K filed on January 29, 2007.                                                                                     |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.25 +       |   | Employment Agreement dated January      23, 2007, between Twincraft, Inc. and Peter A. Asch, incorporated herein      by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K      filed on January 29, 2007.                                                                                                                                                                    |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.26+             |   | Employment Agreement dated January      23, 2007, between Twincraft, Inc. and A. Lawrence Litke, incorporated      herein by reference to Exhibit 10.3 of the Company’s Current Report on      Form 8-K filed on January 29, 2007.                                                                                                                                                                |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.27+             |   | Employment Agreement dated January      23, 2007, between Twincraft, Inc. and Richard Asch, incorporated herein by      reference to Exhibit 10.4 of the Company’s Current Report on Form 8-K      filed on January 29, 2007.                                                                                                                                                                     |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.28+             |   | Consulting Agreement dated January      23, 2007, between Twincraft, Inc. and Fifth Element LLC, incorporated      herein by reference to Exhibit 10.5 to the Company’s Current Report on      Form 8-K filed on January 29, 2007.                                                                                                                                                                |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.29              |   | Lease Agreement dated January 23,      2007, between Twincraft, Inc. and Asch Partnership, incorporated herein by      reference to Exhibit 10.6 to the Company’s Current Report on Form 8-K      filed on January 29, 2007.                                                                                                                                                                      |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.30         |   | Lease dated October 1, 2003 and as      amended January 23, 2006, between Twincraft, Inc. and Asch Enterprises,      LLC, incorporated herein by reference to Exhibit 10.7 to the Company’s      Current Report on Form 8-K filed on January 29,    2007.                                                                                                                                         |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.31         |   | Stock Purchase Agreement dated as      of November 14, 2006, by and among Langer, Inc., Peter A. Asch, Richard D.      Asch, A. Lawrence Litke, and Joseph M. Candido, incorporated herein by      reference to Exhibit 10.8 to the Company’s Current Report on Form 8-K      filed on January 29, 2007.                                                                                          |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.32         |   | Loan and Security Agreement dated      as of May 11, 2007, between Wachovia Bank, National Association, and      Langer, Inc., Silipos, Inc., Regal Medical, Inc., and Twincraft, Inc.,      incorporated herein by reference to Exhibit 10.1 to the Company’s Current      Report on Form 8-K filed on May 15, 2007.                                                                             |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10.33 +       |   | Employment Agreement dated as of      July 26, 2007, between the Company and Kathleen P. Bloch, incorporated      herein by reference to Exhibit 10.1 to the Company’s Current Report on      Form 8-K filed on July 27, 2007.                                                                                                                                                                    |
|                    |   |                                                                                                                                                                                                                                                                                                                                                                                                    |

----

| ExhibitNo.   |   | Description of      Exhibit                                                                                                                                                                                                                                                                                                                                                                           |
|--------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.34 + |   | Employment Agreement dated as of      October 1, 2007, between the Company and W. Gray Hudkins, incorporated      herein by reference to Exhibit 10.1 to the Company’s Current Report on      Form 8-K filed on October 12, 2007.                                                                                                                                                               |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.35        |   | Amendment dated June 21, 2007, to      Loan and Security Agreement dated as of May 11, 2007, between Wachovia      Bank, National Association, and Langer, Inc., Silipos, Inc., Regal      Medical, Inc., and Twincraft, Inc.,  incorporated herein by      reference to Exhibit 10.63 to our Annual Report on Form 10-K for the year      ended December 31, 2007, filed on March 31,2008. |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.36        |   | Amendment No. 2 dated as of      October 1, 2007, to Loan and Security Agreement dated as of May 11, 2007,      between Wachovia Bank, N.A., and Langer, Inc., Silipos, Inc., Regal      Medical, Inc., and Twincraft, Inc., incorporated herein by reference to      Exhibit 10.64 to our Annual Report on Form 10-K for the year ended      December 31, 2007, filed on March 31, 2008.             |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.37        |   | Form of Indemnification Agreement      between the Company and its executive officers and directors, incorporated      herein by reference to Exhibit 10.65 to our Annual Report on Form 10-K for      the year ended December 31, 2007, filed on March 31,      2008.                                                                                                                                |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.38        |   | Amendment No. 3 dated as of April      16, 2008, to Loan and Security Agreement dated as of May 11, 2007, between      Wachovia Bank, N.A., and Langer, Inc., Silipos, Inc., Regal Medical, Inc.,      and Twincraft, Inc., incorporated herein by reference to Exhibit 10.1 to      our Current Report on Form 8-K, filed on April 18,      2008.                                                    |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.39        |   | Form of Sublease between the      Langer, Inc. as undertenant and Smile Train, Inc., as overtenant with      respect to premises at 245 Fifth Avenue, New York, N.Y., incorporated      herein by reference to Exhibit 10.1 to our Current Report on Form 8-K,      filed on May 7, 2008.                                                                                                             |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.40        |   | Sale Agreement dated June 11,      2008, among Langer, Inc., as seller and Messrs. John Shero, Carl David      Ray, and Ryan Hodge, as purchasers with respect to the outstanding      membership interests in Regal Medical Supply, LLC., incorporated herein by      reference to Exhibit 2.1 to our Current Report on Form 8-K, filed on June      17, 2008.                                       |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.41        |   | Share Purchase Agreement, dated as      of July 31, 2008, by and among Langer Canada, Inc. and 9199-9200 Quebec,      Inc., incorporated herein by reference to Exhibit 2.1 to our Current      Report on Form 8-K, filed on August    1,  2008.                                                                                                                                            |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.42        |   | Amendment No. 4 dated October 24,      2008, to Loan and Security Agreement dated May 11, 2007, between Wachovia      Bank, National Association, Langer, Inc.,  Silipos, Inc.,      Regal Medical, Inc., and Twincraft, Inc.,  incorporated herein      by reference to Exhibit 10.1 to our Current Report on Form 8-K, filed on      October 30, 2008.                     |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.43        |   | Asset Purchase Agreement dated as      October 24, 2008, by and between Langer, Inc., and Langer Acquisition      Corp.,  incorporated herein by reference to Exhibit 2.1 to our      Current Report on Form 8-K, filed on October 30,    2008.                                                                                                                                             |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 21.1         |   | Subsidiaries of the      Registrant,      incorporated herein by reference to Exhibit 21.1 to our Annual Report on      Form 10-K for the year ended December 31, 2008 filed on March 24,      2009.                                                                                                                                                                                                  |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |
| 23.1         |   | Consent of BDO Seidman,      LLP, incorporated      herein by reference to Exhibit 23.1 to our Annual Report on Form 10-K for      the year ended December 31, 2008 filed on March 24,      2009.                                                                                                                                                                                                     |
|         |   |                                                                                                                                                                                                                                                                                                                                                                                                  |

----

| ExhibitNo. |   | Description of      Exhibit                                                 |
|------------|--------|-----------------------------------------------------------------------------|
| 31.1       |   | Rule 13a-14(a)/15d-14(a)      Certification by Principal Executive Officer. |
|       |   |                                                                        |
| 31.2       |   | Rule 13a-14(a)/15d-14(a)      Certification by Principal Financial Officer. |
|       |   |                                                                        |
| 32.1       |   | Section 1350 Certification by      Principal Executive Officer.             |
|       |   |                                                                        |
| 32.2       |   | Section 1350 Certification by      Principal Financial Officer.             |
|       |   |                                                                        |

----

|   | † | Incorporated herein by reference      to our Registration Statement on Form S-1 (File No. 333-120718) filed with the Securities and      Exchange Commission on November 23,2004. |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | + | This exhibit represents a      management contract or compensationplan. |
|--------|---|-------------------------------------------------------------------------|

----

|                                 |   |      | LANGER,      INC.                                                                 |
|--------------------------------------|--------|-----------|-----------------------------------------------------------------------------------|
|                                 |   |      |                                                                              |
| Date:      April  30, 2009 |   | By:  | /s/      W. GRAY HUDKINS                                                          |
|                                 |   |      | W.      Gray Hudkins                                                              |
|                                 |   |      | President      and Chief Executive Officer(Principal      Executive Officer)      |
|                                 |   |      |                                                                              |
| Date:      April  30, 2009 |   | By:  | /s/      KATHLEEN P. BLOCH                                                        |
|                                 |   |      | Kathleen      P. Bloch                                                            |
|                                 |   |      | Vice      President and Chief Financial Officer(Principal      Financial Officer) |

| Date:      April  30, 2009       |   | By:        | /s/      WARREN B. KANDERS   |
|--------------------------------------------|--------|-----------------|------------------------------|
|                                       |   |            | Warren      B. Kanders       |
|                                       |   |            | Director                     |
|                                       |   |            |                         |
| Date:      April  30 , 2009      |   | By:        | /s/      PETER A. ASCH       |
|                                       |   |            | Peter      A. Asch           |
|                                       |   |            | Director                     |
|                                       |   |            |                         |
| Date:      April   30, 2009 |   | By:        | /s/      STEPHEN M. BRECHER  |
|                                       |   |            | Stephen      M. Brecher      |
|                                       |   |            | Director                     |
|                                       |   |            |                         |
| Date:      April  30 , 2009      |   | By:        | /s/      BURTT R. EHRLICH    |
|                                       |   |            | Burtt      R. Ehrlich        |
|                                       |   |            | Director                     |
|                                       |   |            |                         |
| Date:      April   30, 2009 |   | By:        | /s/      STUART P. GREENSPON |
|                                       |   |            | Stuart      P. Greenspon     |
|                                       |   |            | Director                     |
|                                       |   |            |                         |
| Date:      April  30, 2009       |   | By:   | /s/      DAVID S. HERSHBERG  |
|                                       |   |            | David      S. Hershberg      |
|                                       |   |            | Director                     |
|                                       |   |            |                         |
| Date:      April  30, 2009       |   | By:   | /s/      W. GRAY HUDKINS     |
|                                       |   |            | W.      Gray Hudkins         |
|                                       |   |            | Director                     |

----

| ExhibitNo. |   | Description of      Exhibit                                                                                                                                      |
|------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|       |   |                                                                                                                                                             |
| 31.1  |   | Certification of Principal      Executive Officer                                                                                                                |
|       |   |                                                                                                                                                             |
| 31.2  |   | Certification of Principal      Financial Officer                                                                                                                |
|       |   |                                                                                                                                                             |
| 32.1  |   | Certification of Principal      Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant      to Section 906 of the Sarbanes-Oxley Act of 2002  |
|       |   |                                                                                                                                                             |
| 32.2  |   | Certification of Principal      Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant      to Section 906 of the Sarbanes-Oxley Act of  2002 |

----