|   | TO: | Manufacturers and Traders Trust Company |
|--------|-----|-----------------------------------------|

|   | One M & T Plaza, Buffalo, New York 14240 |
|--------|----------------------------------------------|

|   | EMERGING BUSINESS BROKERAGE, INC. |
|--------|-----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-5990688 |
|--------|------------------|

|   | EMERGING VISION KING OF PRUSSIA, INC. |
|--------|---------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-3339054 |
|--------|------------------|

|   | EMERGING VISION USA, INC. |
|--------|---------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 27-1571430 |
|--------|------------------|

|   | EV ACQUISITION, INC. |
|--------|----------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-3338453 |
|--------|------------------|

|   | EV CONTACTS, INC. |
|--------|-------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3165978 |
|--------|------------------|

|   | INSIGHT IPA OF NEW YORK, INC. |
|--------|-------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3413503 |
|--------|------------------|

|   | OPTI-CAPITAL, INC. |
|--------|--------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 26-0274312 |
|--------|------------------|

|   | SINGER SPECS OF WESTMORELAND, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-3165292 |
|--------|------------------|

|   | SINGER SPECS, INC. |
|--------|--------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 51-0291693 |
|--------|------------------|

|   | STERLING OPTICAL OF BAYSHORE, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-2497850 |
|--------|------------------|

|   | STERLING OPTICAL OF CHAUTAUQUA, INC. |
|--------|--------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-2478760 |
|--------|------------------|

|   | STERLING OPTICAL OF COLLEGE POINT, INC. |
|--------|-----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 30-0544330 |
|--------|------------------|

|   | STERLING OPTICAL OF COMMACK, INC. |
|--------|-----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-1972297 |
|--------|------------------|

|   | STERLING OPTICAL OF CP, INC. |
|--------|------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 26-2821750 |
|--------|------------------|

|   | STERLING OPTICAL OF CROSSGATES MALL, INC. |
|--------|-------------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 73-1699266 |
|--------|------------------|

|   | STERLING OPTICAL OF GRAND FORKS, INC. |
|--------|---------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 25-352800 |
|--------|-----------------|

|   | STERLING OPTICAL OF HUNTINGTON, INC. |
|--------|--------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-8693886 |
|--------|------------------|

|   | STERLING OPTICAL OF IVERSON, INC. |
|--------|-----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 26-2311182 |
|--------|------------------|

|   | STERLING OPTICAL OF JEFFERSON VALLEY, INC. |
|--------|--------------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-3338968 |
|--------|------------------|

|   | STERLING OPTICAL OF LAVALE, INC. |
|--------|----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-2491103 |
|--------|------------------|

|   | STERLING OPTICAL OF NEWBURGH, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-2491557 |
|--------|------------------|

|   | STERLING OPTICAL OF ROCKAWAY, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 52-2442207 |
|--------|------------------|

|   | STERLING OPTICAL OF WARMINSTER, INC. |
|--------|--------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-1532102 |
|--------|------------------|

|   | STERLING OPTICAL OF WAYNE, INC. |
|--------|---------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 26-2311094 |
|--------|------------------|

|   | STERLING OPTICAL OF WEST HEMPSTEAD, INC. |
|--------|------------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3112920 |
|--------|------------------|

|   | STERLING OPTICAL OF WESTMORELAND, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-1532127 |
|--------|------------------|

|   | STERLING OPTICAL OF W.P ROAD, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 26-2596411 |
|--------|------------------|

|   | STERLING U.S.A, INC. |
|--------|----------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3201208 |
|--------|------------------|

|   | STERLING VISION BOS, INC. |
|--------|---------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3292012 |
|--------|------------------|

|   | STERLING VISION DKM, INC. |
|--------|---------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3341270 |
|--------|------------------|

|   | STERLING VISION OF 794 LEXINGTON, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3633114 |
|--------|------------------|

|   | STERLING VISION OF AVIATION MALL, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-8676743 |
|--------|------------------|

|   | STERLING VISION OF ANNAPOLIS, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 80-0061229 |
|--------|------------------|

|   | STERLING VISION OF ARNOT MALL, INC. |
|--------|-------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3165978 |
|--------|------------------|

|   | STERLING VISION OF BEAVER DAM, INC. |
|--------|-------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3479354 |
|--------|------------------|

|   | STERLING VISION OF BLASDELL, INC. |
|--------|-----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3315915 |
|--------|------------------|

|   | STERLING VISION OF BROOKFIELD SQUARE, INC. |
|--------|--------------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-5883418 |
|--------|------------------|

|   | STERLING VISION OF CALIFORNIA, INC. |
|--------|-------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3165980 |
|--------|------------------|

|   | STERLING VISION OF CAMBRIDGE SQUARE, INC. |
|--------|-------------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3303951 |
|--------|------------------|

|   | STERLING VISION OF CAMP HILL, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3425991 |
|--------|------------------|

|   | STERLING VISION OF CLIFTON PARK, INC. |
|--------|---------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-2498733 |
|--------|------------------|

|   | STERLING VISION OF COLUMBIA MALL, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3633070 |
|--------|------------------|

|   | STERLING VISION OF DELAFIELD, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3212991 |
|--------|------------------|

|   | STERLING VISION OF DULLES, INC. |
|--------|---------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3398019 |
|--------|------------------|

|   | STERLING VISION OF EAST ROCKAWAY, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3211287 |
|--------|------------------|

|   | STERLING VISION OF FAIR OAKS, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3366560 |
|--------|------------------|

|   | STERLING VISION OF FULTON ST., INC. |
|--------|-------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3341234 |
|--------|------------------|

|   | STERLING VISION OF GREEN ACRES, INC. |
|--------|--------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3303949 |
|--------|------------------|

|   | STERLING VISION OF HAGERSTOWN, INC. |
|--------|-------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3306773 |
|--------|------------------|

|   | STERLING VISION OF HEMPSTEAD, INC. |
|--------|------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3117062 |
|--------|------------------|

|   | STERLING VISION OF IRONDEQUOIT, INC. |
|--------|--------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 30-0310502 |
|--------|------------------|

|   | STERLING VISION OF ISLANDIA, INC. |
|--------|-----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3238993 |
|--------|------------------|

|   | STERLING VISION OF JOHNSON CITY, INC. |
|--------|---------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-5840899 |
|--------|------------------|

|   | STERLING VISION OF KENOSHA, INC. |
|--------|----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3345481 |
|--------|------------------|

|   | STERLING VISION OF M STREET, INC. |
|--------|-----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-4478224 |
|--------|------------------|

|   | STERLING VISION OF MENLO PARK, INC. |
|--------|-------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-3686612 |
|--------|------------------|

|   | STERLING VISION OF MONTGOMERY MALL, INC. |
|--------|------------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-2491778 |
|--------|------------------|

|   | STERLING VISION OF MYRTLE AVE., INC. |
|--------|--------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-4478140 |
|--------|------------------|

|   | STERLING VISION OF NANUET, INC. |
|--------|---------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3212990 |
|--------|------------------|

|   | STERLING VISION OF NEWPARK, INC. |
|--------|----------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3212995 |
|--------|------------------|

|   | STERLING VISION OF OLEAN, INC. |
|--------|--------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 01-0601482 |
|--------|------------------|

|   | STERLING VISION OF ONTARIO MILLS, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3306793 |
|--------|------------------|

|   | STERLING VISION OF OWINGS MILLS, INC. |
|--------|---------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3461857 |
|--------|------------------|

|   | STERLING VISION OF PARAMUS PARK, INC. |
|--------|---------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-5990867 |
|--------|------------------|

|   | STERLING VISION OF POTOMAC MILLS, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3201204 |
|--------|------------------|

|   | STERLING VISION OF SOUTH TOWN PLAZA, INC. |
|--------|-------------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-3338861 |
|--------|------------------|

|   | STERLING VISION OF SPOTSYLVANIA, INC. |
|--------|---------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-3304129 |
|--------|------------------|

|   | STERLING VISION OF STATEN ISLAND, INC. |
|--------|----------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 20-2491427 |
|--------|------------------|

|   | STERLING VISION OF WESTMINSTER, INC. |
|--------|--------------------------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 11-3341257 |
|--------|------------------|

|   | VISION OPTICAL CO. |
|--------|--------------------|

|   | Name:  Glenn Spina, Its President and Chief Executive Officer |
|--------|-------------------------------------------------------------------------|

|   | TIN # 23-1605202 |
|--------|------------------|

|   | EMERGING BUSINESS BROKERAGE, INC. |
|--------|-----------------------------------|

|   | EMERGING VISION KING OF PRUSSIA, INC. |
|--------|---------------------------------------|

|   | EMERGING VISION USA, INC. |
|--------|---------------------------|

|   | EV ACQUISITION, INC. |
|--------|----------------------|

|   | EV CONTACTS, INC. |
|--------|-------------------|

|   | INSIGHT IPA OF NEW YORK, INC. |
|--------|-------------------------------|

|   | OPTI-CAPITAL, INC. |
|--------|--------------------|

|   | SINGER SPECS OF WESTMORELAND, INC. |
|--------|------------------------------------|

|   | SINGER SPECS, INC. |
|--------|--------------------|

|   | STERLING OPTICAL OF BAYSHORE, INC. |
|--------|------------------------------------|

|   | STERLING OPTICAL OF CHAUTAUQUA, INC. |
|--------|--------------------------------------|

|   | STERLING OPTICAL OF COLLEGE POINT, INC. |
|--------|-----------------------------------------|

|   | STERLING OPTICAL OF COMMACK, INC. |
|--------|-----------------------------------|

|   | STERLING OPTICAL OF CP, INC. |
|--------|------------------------------|

|   | STERLING OPTICAL OF CROSSGATES MALL, INC. |
|--------|-------------------------------------------|

|   | STERLING OPTICAL OF GRAND FORKS, INC. |
|--------|---------------------------------------|

|   | STERLING OPTICAL OF HUNTINGTON, INC. |
|--------|--------------------------------------|

|   | STERLING OPTICAL OF IVERSON, INC. |
|--------|-----------------------------------|

|   | STERLING OPTICAL OF JEFFERSON VALLEY, INC. |
|--------|--------------------------------------------|

|   | STERLING OPTICAL OF LAVALE, INC. |
|--------|----------------------------------|

|   | STERLING OPTICAL OF NEWBURGH, INC. |
|--------|------------------------------------|

|   | STERLING OPTICAL OF ROCKAWAY, INC. |
|--------|------------------------------------|

|   | STERLING OPTICAL OF WARMINSTER, INC. |
|--------|--------------------------------------|

|   | STERLING OPTICAL OF WAYNE, INC. |
|--------|---------------------------------|

|   | STERLING OPTICAL OF WEST HEMPSTEAD, INC. |
|--------|------------------------------------------|

|   | STERLING OPTICAL OF WESTMORELAND, INC. |
|--------|----------------------------------------|

|   | STERLING OPTICAL OF W.P ROAD, INC. |
|--------|------------------------------------|

|   | STERLING U.S.A, INC. |
|--------|----------------------|

|   | STERLING VISION BOS, INC. |
|--------|---------------------------|

|   | STERLING VISION DKM, INC. |
|--------|---------------------------|

|   | STERLING VISION OF 794 LEXINGTON, INC. |
|--------|----------------------------------------|

|   | STERLING VISION OF AVIATION MALL, INC. |
|--------|----------------------------------------|

|   | STERLING VISION OF ANNAPOLIS, INC. |
|--------|------------------------------------|

|   | STERLING VISION OF ARNOT MALL, INC. |
|--------|-------------------------------------|

|   | STERLING VISION OF BEAVER DAM, INC. |
|--------|-------------------------------------|

|   | STERLING VISION OF BLASDELL, INC. |
|--------|-----------------------------------|

|   | STERLING VISION OF BROOKFIELD SQUARE, INC. |
|--------|--------------------------------------------|

|   | STERLING VISION OF CALIFORNIA, INC. |
|--------|-------------------------------------|

|   | STERLING VISION OF CAMBRIDGE SQUARE, INC. |
|--------|-------------------------------------------|

|   | STERLING VISION OF CAMP HILL, INC. |
|--------|------------------------------------|

|   | STERLING VISION OF CLIFTON PARK, INC. |
|--------|---------------------------------------|

|   | STERLING VISION OF COLUMBIA MALL, INC. |
|--------|----------------------------------------|

|   | STERLING VISION OF DELAFIELD, INC. |
|--------|------------------------------------|

|   | STERLING VISION OF DULLES, INC. |
|--------|---------------------------------|

|   | STERLING VISION OF EAST ROCKAWAY, INC. |
|--------|----------------------------------------|

|   | STERLING VISION OF FAIR OAKS, INC. |
|--------|------------------------------------|

|   | STERLING VISION OF FULTON ST., INC. |
|--------|-------------------------------------|

|   | STERLING VISION OF GREEN ACRES, INC. |
|--------|--------------------------------------|

|   | STERLING VISION OF HAGERSTOWN, INC. |
|--------|-------------------------------------|

|   | STERLING VISION OF HEMPSTEAD, INC. |
|--------|------------------------------------|

|   | STERLING VISION OF IRONDEQUOIT, INC. |
|--------|--------------------------------------|

|   | STERLING VISION OF ISLANDIA, INC. |
|--------|-----------------------------------|

|   | STERLING VISION OF JOHNSON CITY, INC. |
|--------|---------------------------------------|

|   | STERLING VISION OF KENOSHA, INC. |
|--------|----------------------------------|

|   | STERLING VISION OF M STREET, INC. |
|--------|-----------------------------------|

|   | STERLING VISION OF MENLO PARK, INC. |
|--------|-------------------------------------|

|   | STERLING VISION OF MONTGOMERY MALL, INC. |
|--------|------------------------------------------|

|   | STERLING VISION OF MYRTLE AVE., INC. |
|--------|--------------------------------------|

|   | STERLING VISION OF NANUET, INC. |
|--------|---------------------------------|

|   | STERLING VISION OF NEWPARK, INC. |
|--------|----------------------------------|

|   | STERLING VISION OF OLEAN, INC. |
|--------|--------------------------------|

|   | STERLING VISION OF ONTARIO MILLS, INC. |
|--------|----------------------------------------|

|   | STERLING VISION OF OWINGS MILLS, INC. |
|--------|---------------------------------------|

|   | STERLING VISION OF PARAMUS PARK, INC. |
|--------|---------------------------------------|

|   | STERLING VISION OF POTOMAC MILLS, INC. |
|--------|----------------------------------------|

|   | STERLING VISION OF SOUTHTOWNE PLAZA, INC. |
|--------|-------------------------------------------|

|   | STERLING VISION OF SPOTSYLVANIA, INC. |
|--------|---------------------------------------|

|   | STERLING VISION OF STATEN ISLAND, INC. |
|--------|----------------------------------------|

|   | STERLING VISION OF WESTMINSTER, INC. |
|--------|--------------------------------------|

|   | VISIONCARE OF CALIFORNIA. |
|--------|---------------------------|

|   | VISION OPTICAL CO. |
|--------|--------------------|