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Exhibit 4.10

[TRANSLATED FROM
HEBREW]

# AGREEMENT FOR THE
PROVISION OF SERVICES

Made
and signed on Kibbutz Shamir on 8th March 2007

|BETWEEN: | KIBBUTZ
SHAMIR COOPERATIVE SOCIETY, REGISTERED SOCIETY 57-000272-5
|-------- | ------------------------------------------------------------------

| | directly
and/or through a partnership fully owned by Kibbutz Shamir
| | -------------------------------------------------------------------

| | MP
Upper Galilee 12135
| | ----------------------

| | (hereinafter
referred to as the Kibbutz)
| | ------------------------------------------

of the one part

|AND: | SHAMIR
SPECIAL OPTICAL PRODUCTS LTD, PC 51-3140723
|---- | --------------------------------------------------

| | a
fully-owned subsidiary of Shamir Optical Industry Ltd.
| | --------------------------------------------------------

| | of
Kibbutz Shamir, MP Upper Galilee 12135
| | -----------------------------------------

| | (hereinafter
referred to as the Company)
| | ------------------------------------------

of the other part

|WHEREAS | on the date of the execution hereof, the Kibbutz and Shamir Optical Industry Ltd
(hereinafter referred to as the parent company)have an
agreement for the provision of services that was executed on 9th February 2005
(hereinafter referred to as the agreement with the parent company);
|------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|AND WHEREAS | the Kibbutz is constructing, on land of an area of 10,727 square meters, a
plant adapted to the Companys requirements in accordance with its demands as
furnished to the Kibbutz for the development, manufacture, marketing and sale of
polycarbonate lenses for glasses and ancillary and other optical industry activity
(hereinafter referred to as the new plant);
|----------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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|AND WHEREAS | the Company wishes to purchase various services from the Kibbutz for the new
plant and the Kibbutz has agreed to provide the Company with such services, as provided
below:
|----------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

ACCORDINGLY, IT IS AGREED,
PROVIDED AND WARRANTED BETWEEN THE PARTIES AS FOLLOWS:

|1. | Recitals
and Interpretation
|-- | ---------------------------

| | 1.1 | The
recitals and appendices hereto constitute an integral part hereof.
| | --- | ----------------------------------------------------------------------

| | 1.2 | This
agreement has been jointly drafted by both the parties and shall not be interpreted
against either of them as the drafter thereof.
| | --- | ---------------------------------------------------------------------------------------------------------------------------------------

| | 1.3 | The
clause  headings  herein are for  convenience  purposes only and shall not be used
                    in the interpretation hereof.
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------

| | 1.4 | The
following expressions shall bear the meanings set forth alongside them, unless expressly
stated otherwise:
| | --- | --------------------------------------------------------------------------------------------------------------

| | the
service charges  as defined in clause 3.1 below;
| | -------------------------------------------------------

| | the
record date  the date on which possession of the building designated for
the plant is received by the Company, the parent company or anyone on their behalf;
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | the
new plant  as defined above;
| | -----------------------------------

| | the
services services as set forth in appendix A hereto.
| | -------------------------------------------------------------

|2. | The
servicesprovision
|-- | ----------------------

| | 2.1 | The
Kibbutz shall provide the services to the Company and the Company shall purchase the
services from the Kibbutz on the terms and conditions set forth below and in the
appendices hereto.
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 2.2 | The
Kibbutz undertakes to provide the services skillfully and to the customary standard, to
use suitable materials, equipment and manpower and to act in accordance with the
provisions of the law in relation to the services provision.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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| | 2.3 | The Kibbutz shall provide the services in accordance with the Companys reasonable
instructions and requirements.
| | --- | -----------------------------------------------------------------------------------------------------------------

| | 2.4 | The Kibbutz may provide the services through Kibbutz members, hired employees or
sub-contractors, in its discretion, provided that the Kibbutz shall be exclusively liable
vis-à-vis the Company for the quality of the services and for all the obligations
deriving from engagement of the manpower through whom the services are provided.
| | --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 2.5 | The Kibbutz warrants that the services shall be provided to the Company by it and/or
someone on its behalf as independent contractor and the parties agree that the Kibbutz
shall bear all the payments and expenses deriving, if at all, from employer-employee
relations and/or the termination of employer-employee relations in respect of Kibbutz
members, employees and sub-contractors and any other entity through which the services are
provided.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 2.6 | The Kibbutz shall not raise any claim of employer-employee relations between the Company
and anyone on its behalf through which the services are provided, and undertakes to
indemnify the Company for any loss, damage, liability or expense, including legal
expenses, occasioned to the Company in respect of a claim of employer-employee relations
as aforesaid, whether the claim is raised by the Kibbutz or by a third party.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3. | The
consideration
|-- | -----------------

| | 3.1 | In consideration for the services, the Company shall pay the Kibbutz a monthly sum of NIS
25,000 (hereinafter referred to as the service charges). The service
charges shall be linked to the consumer price index known on the record date.
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 3.2 | The
service charges shall be adjusted as follows:
| | --- | -------------------------------------------------

| | 3.2.1 | At
the end of the first period in accordance with clause 7.1 hereof and at the end of any
extension of five additional years, if any, the service charges shall be examined and
revised on the basis of the overall cost of the services actually provided in the
previous year.
| | ----- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 3.2.2 | If
in any year during the period of this agreement the overall cost to the Kibbutz of the
services rises or falls by 30% or more in relation to the service charges paid to the
Kibbutz for the previous calendar year, without taking into account one-time factors that
are not in the ordinary course of business, the service charges shall be revised for the
period commencing at the end of the calendar year in respect of which the examination was
made by an amount identical to the rate of the rise or fall as aforesaid.
| | ----- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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| | 3.3 | The service charges shall be paid on the 10th of each month in respect of the previous
month against an invoice that shall be supplied by the Kibbutz on the 5th of each calendar
month, subject to receipt of full details of the charges from the Kibbutz by the 3rd of
each month.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 3.4 | Statutory VAT shall be added to all the payments mentioned in clauses 3.1 and 3.2 above
and they shall be paid against tax invoices which shall be submitted to the Company by the
Kibbutz.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 3.5 | Any payment pursuant to this clause that is not made on time shall bear default interest
at the rate prevailing at such time at Bank Leumi Le-Israel Ltd in respect of default
payments, from the date fixed for payment until the date of actual payment.
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | Additional
services
|-- | -------------------

| | 4.1 | If the Company wishes to purchase additional services, in addition to the services as
defined above (hereinafter referred to as the additional services), the
Kibbutz shall be given a right of first refusal to provide them.
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 4.2 | The aforesaid does not derogate from any legal provision now and/or in future applicable
to any transaction between the Company and the Kibbutz.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------

| | 4.3 | The provisions of clauses 3.3 to 3.5 above shall also apply, mutatis mutandis, to
payment for the additional services.
| | --- | ----------------------------------------------------------------------------------------------------------------------

| | 4.4 | The payment for the additional services shall be added to the service charges pursuant to
clause 3.1 above and shall be governed by the provisions of clauses 3.3 to 3.5, mutatis
mutandis.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | Water
|-- | -----

| | 5.1 | Water shall be supplied by the Kibbutz on the terms and conditions and for the
consideration set forth in appendix 5.1 (hereinafter referred to as the
water consideration).
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 5.2 | The payment for the water consideration shall be added to the service charges pursuant to
clause 3.1 above and shall be governed by the provisions of clauses 3.3 to 3.5, mutatis
mutandis.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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|6. | Food
|-- | ----

| | 6.1 | The new plant may purchase food for its employees from the food served to diners in the
Kibbutzs dining room for the consideration set forth in appendix
6.1 (hereinafter referred to as the food consideration).
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 6.2 | The payment for the food consideration shall be added to the service charges pursuant to
clause 3.1 above and shall be governed by the provisions of clauses 3.3 to 3.5, mutatis
mutandis.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|7. | The
period of the agreement and its termination
|-- | -----------------------------------------------

| | 7.1 | This agreement shall be valid from the record date until 9th February 2010 (hereinafter
referred to as the first period) and shall be automatically extended
for additional periods of five years each, unless one of the parties hereto notifies the
other party, in writing, at least 12 months prior to the end of the first period or any
extension period, that it does not wish to extend the agreement.
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 7.2 | Each party may bring this agreement to an end on written notice to the other party if the
other party commits a fundamental breach hereof and does not rectify the breach within 30
days of receiving written notice from the performing party of the fundamental breach.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|8. | Arbitration
|-- | -----------

| | 8.1 | Disputes in connection with the implementation, interpretation or any other aspect of this
agreement shall be referred for mediation and in the absence of a decision after the
mediation process, they shall be referred exclusively for the decision of a sole
arbitrator, who shall be appointed with the parties consent, and in the absence of
consent by the President of the Auditors Council.
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 8.2 | The arbitrator shall be subject to the substantive law and shall be liable to give written
grounds for his decision; however, he shall not be subject to the laws of evidence.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 8.3 | This
clause  constitutes an arbitration  agreement  within the meaning  thereof in the
                    Arbitration Law, 5728-1968.
| | --- | --------------------------------------------------------------------------------------------------------------------------------------

|9. | Completeness
of the agreement, change and waiver
|-- | ------------------------------------------------

| | 9.1 | This agreement and its appendices exclusively determine and exhaust all the terms,
conditions and provisions governing the parties contractual relationship, in
relation to what is stated therein. As of the record date, this agreement prevails over
any consent, warranty and understanding made, if at all, orally or in writing, between the
parties hereto, prior to the execution hereof.
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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| | 9.2 | The parties consider the agreements provisions a single whole and warrant that they
are entering into the agreement with the intention of performing all its provisions as a
whole.
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 9.3 | Any change to the provisions of this agreement shall only be valid and binding if drawn up
in writing and duly signed by all the parties.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------

| | Any
waiver by a party hereof of any of its rights shall lack effect unless made in writing,
and shall only be effective for the specific matter, and shall not create any estoppel or
preclusion in future.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 9.4 | Even if the agreement can be separated in accordance with section 19 of the Contracts
(General Part) Law, 5733-1983, if a cause of termination arises for one of the parties
concerning only one part and/or several of its parts, it will not be possible to terminate
such part only.
| | --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10. | Notices
|--- | -------

| | 10.1 | Any notice sent by one party to another shall be sent in writing by registered mail in
accordance with the addresses appearing in the recitals hereto and/or shall be delivered
by hand. Notice sent by mail shall be deemed received within 72 hours of being dispatched
by registered mail. Notice delivered by hand shall be deemed received on delivery.
| | ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 10.2 | Saturdays
and Israeli holidays shall not be counted for the purposes of this clause.
| | ---- | ------------------------------------------------------------------------------------

| | As witness the hands
of the parties: | 
| | ------------------------------------ | 

|The Kibbutz | The Company
|------------------------- | -------------------------

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# APPENDIX A

The services to be
provided by the Kibbutz

|1. | Electricity
infrastructure - maintenance, examination of state of repair and upgrading.
|-- | ---------------------------------------------------------------------------------------

|2. | Communications
infrastructure (including exchange services).
|-- | ------------------------------------------------------------

|3. | Water
infrastructure - maintenance,  examination of state of repair and upgrading,  including
the          main water line to the settlement.
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------

|4. | Settlement
  fire-extinguishing   infrastructure   -  water   lines  for   extinguishing   fires,
         fire-extinguishing trailers, fire-fighting equipment, fire-fighting staff.
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | Road
infrastructure - routine maintenance, repairs and improvements.
|-- | --------------------------------------------------------------------

|6. | Cleaning
- general  cleaning of dirt and  nuisances  in the area and on the roads  leading to the
         plant.
|-- | -----------------------------------------------------------------------------------------------------------------

|7. | Giving
an emergency response on health matters.
|-- | -----------------------------------------------

|8. | Security
- on-call staff and equipment.
|-- | ---------------------------------------

|9. | Sanitation
and garbage removal (over and beyond removal by the Regional Council).
|-- | ---------------------------------------------------------------------------------

|10. | Landscaping
and gardening.
|--- | --------------------------

|11. | Participation
in general infrastructures of the settlement.
|--- | -----------------------------------------------------------

|* | It
is agreed that if and when the Upper Galilee Regional Council finances the aforesaid
services in full or in part, over and beyond the financing on the date of the execution
hereof, the parties shall discuss the revision of the service charges in good faith.
|- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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# Appendix 5.1

Water

Shamir shall provide water of
drinking water quality to the Company at the price of the Eastern Dan plant, if any, plus
VAT.

The aforesaid price does not include
the production levy payable to the Water Commission pursuant to the law, which the Company
shall bear in accordance with its actual water requirements.

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# Appendix 6.1

Food

The Kibbutz shall provide the Company
with food services for the following consideration:

The cost of the food as recorded each
month in the cash registers of the Kibbutzs dining room plus 15%.

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