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| Delaware                                                      |   | 86-0913802                          |
|---------------------------------------------------------------|--------|-------------------------------------|
| (State or other jurisdiction ofincorporation or organization) |   | (I.R.S. EmployerIdentification No.) |

| Title of each class: |   | Name of each exchange on which registered |
|----------------------|--------|-------------------------------------------|
| None                 |   | N/A                                       |

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

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| Table of Contents  | Page |
|-------------------------|------|

| Explanatory Note  | 2      |
|------------------------|--------|
|                   |   |
| Exhibits               | 3      |
|                   |   |
| Signatures             | 5      |

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| Exhibit |                                                                                                                                                                                                                                                                                      |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Number  | Exhibit                                                                                                                                                                                                                                                                                   |
|    |                                                                                                                                                                                                                                                                                      |
| 3.1     | Certificate of Incorporation dated June 8, 2006 (included as Exhibit 3.1 to the Registrant's Annual Report on Form 10-KSB for the fiscal year ended December 31, 2007, and incorporated herein by reference).                                                                             |
|    |                                                                                                                                                                                                                                                                                      |
| 3.2     | Bylaws (included as Exhibit 3.3 to the Registrant's Annual Report on Form 10-KSB for the fiscal year ended December 31, 2007, and incorporated herein by reference).                                                                                                                      |
|    |                                                                                                                                                                                                                                                                                      |
| 4.1     | Certificate of Preferences, Rights and Limitations of Series B Variable Dividend Convertible Preferred Stock (included as Exhibit 4.01 to the Form 8-K filed May 25, 2006, and incorporated herein by reference).                                                                         |
|    |                                                                                                                                                                                                                                                                                      |
| 10.1    | Stock Incentive Plan, dated March 31, 2004 (included as Exhibit 10.1 to the Form 8-K filed April 1, 2004, and incorporated herein by reference).                                                                                                                                          |
|    |                                                                                                                                                                                                                                                                                      |
| 10.2    | 2004 Non-Employee Director Stock Ownership Plan dated December 29, 2005 (included as Exhibit 10.2 to the Form 8-K filed April 1, 2004, and incorporated herein by reference).                                                                                                             |
|    |                                                                                                                                                                                                                                                                                      |
| 10.3    | Executive Change of Control Agreements between the Company and John Kennedy, and the Company and Robert Mathews dated August 6, 2008 (included as exhibits 99.2 and 99.3 to the Form 8-K filed August 11, 2008, and incorporated herein by reference).                                    |
|    |                                                                                                                                                                                                                                                                                      |
| 10.4    | Lease between the Company and Robert F. Tambone as Trustee of MAT Realty Trust, dated September 23, 2004 (included as Exhibit 10.1 to the Form 8-K filed October 1, 2004, and incorporated herein by reference).                                                                          |
|    |                                                                                                                                                                                                                                                                                      |
| 10.5    | First Amendment to Lease between the Company and Robert F. Tambone as Trustee of MAT Realty Trust, dated February 5, 2007 (included as exhibit 10.18 to the Registrant's Annual Report on Form 10-KSB for the fiscal year ended December 31, 2006, and incorporated herein by reference). |
|    |                                                                                                                                                                                                                                                                                      |
| 10.6    | Recapitalization Agreement between the Company and Securityholders, dated December 31, 2007 (included as exhibit 99.1 to the Form 8-K filed January 7, 2008, and incorporated herein by reference).                                                                                       |
|    |                                                                                                                                                                                                                                                                                      |
| 10.7    | Securities Purchase Agreement between the Company and various investors, dated January 4, 2008 (included as Exhibit 99.2 to the Form 8-K filed January 7, 2008, and incorporated herein by reference).                                                                                    |
|    |                                                                                                                                                                                                                                                                                      |
| 10.8    | Executive Employment Agreement between the Company and William C. Bopp, dated January 4, 2008 (included as Exhibit 99.3 to the Form 8-K filed January 7, 2008, and incorporated herein by reference).                                                                                     |
|    |                                                                                                                                                                                                                                                                                      |
| 10.9    | Amendment to Executive Employment Agreement between the Company and William C. Bopp, dated February 27, 2008 (included as Exhibit 99.2 to the Form 8-K filed February 29, 2008, and incorporated herein by reference).                                                                    |
|    |                                                                                                                                                                                                                                                                                      |
| 10.10   | Investment Agreement by and between Viking Systems, Inc. and Dutchess Opportunity Fund, II, LP, dated January 7, 2010 (included as Exhibit 10.1 to the Form 8-K filed January 7, 2010, and incorporated herein by reference).                                                             |
|    |                                                                                                                                                                                                                                                                                      |
| 10.11   | Registration Rights Agreement by and between Viking Systems, Inc. and Dutchess Opportunity Fund, II, LP, dated January 7, 2010 (included as Exhibit 10.2 to the Form 8-K filed January 7, 2010, and incorporated herein by reference).                                                    |
|    |                                                                                                                                                                                                                                                                                      |
| 10.12   | Viking Systems, Inc.’s Amended 2008 Equity Incentive Plan (included as Exhibit 99.1 to the Form S-8 filed January 15, 2010, and incorporated herein by reference).                                                                                                                  |
|    |                                                                                                                                                                                                                                                                                      |
| 10.13   | Viking Systems, Inc.’s 2008 Non-Employee Directors' Stock Option Plan (included as Exhibit 99.2 to the Form S-8 filed May 14, 2008, and incorporated herein by reference).                                                                                                          |

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|   |                                                                                                                                                                                                                                                                                                             |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 23.1   | Consent of Independent Registered Public Accounting Firm, Squar, Milner, Peterson, Miranda & Williamson, LLP (included as Exhibit 23.1 to the Form 10-K filed February 22, 2010, and incorporated herein by reference).                                                                                 |
|   |                                                                                                                                                                                                                                                                                                             |
| 31.1   | Certifications of Principal Executive Officer in accordance with 18 U.S.C. Section 1350, as adopted by Section 302 of the Sarbanes- Oxley Act of 2002 (included herewith).                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                             |
| 31.2   | Certifications of Principal Financial Officer in accordance with 18 U.S.C. Section 1350, as adopted by Section 302 of the Sarbanes-Oxley Act of 2002 (included herewith).                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                             |
| 32.1   | Certification of Principal Executive Officer in accordance with 18 U.S.C. Section 1350, as adopted by Section 906 of the Sarbanes-Oxley Act of 2002 (included as Exhibit 32.1 to the Form 10-K for the period ended December 31, 2009,  filed February 22, 2010 and incorporated herein by reference). |
|   |                                                                                                                                                                                                                                                                                                             |
| 32.2   | Certification of Principal Financial Officer in accordance with 18 U.S.C. Section 1350, as adopted by Section 906 of the Sarbanes-Oxley Act of 2002 (included as Exhibit 32.2 to the Form 10-K for the period ended December 31, 2009, filed February 22, 2010 and incorporated herein by reference).            |

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|   |                    | Viking Systems, Inc.                                                                                                                                                       |
|--------|-------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                    |                                                                                                                                                                       |
|   |                    |                                                                                                                                                                       |
|   | Dated: December 7, 2010 | By:    /s/ John Kennedy                       |
|   |                    | President and Chief Executive Officer                                                                                                                                      |
|   |                    | (Principal Executive Officer)                                                                                                                                              |
|   |                    |                                                                                                                                                                       |
|   | Dated: December 7, 2010 | By:    /s/ Robert Mathews                               |
|   |                    | Executive Vice President andChief Financial Officer(Principal Financial Officer and Principal Accounting Officer)                                                          |

| Signature                                                                                                                                                     |   | Capacity                                                  | Date             |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------|------------------|
|                                                                                                                                                          |   |                                                      |             |
| /s/ John Kennedy                                                                                                                                              |   | Director, President and Chief Executive Officer           | December 7, 2010 |
|                                                                                                                                                          |   |                                                      |             |
| /s/ Robert Mathews                                                                                                                                            |   | Executive Vice President and Chief Financial Officer | December 7, 2010 |
|                                                                                                                                                          |   |                                                      |             |
| /s/ William C. Bopp                                                                                                                                           |   | Chairman of the Board of Directors                        | December 7, 2010 |
|                                                                                                                                                          |   |                                                      |             |
| /s/ William Tumber                         |   | Director                                                  | December 7, 2010 |

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