|   | 1725758 ONTARIO INC. d/b/a THE OPTICAL GROUP |
|--------|----------------------------------------------|

|   | COMBINE BUYING GROUP, INC. |
|--------|----------------------------|

|   | 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. |
|--------|-------------------------------|

|   | OG ACQUISITION, INC. |
|--------|----------------------|

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

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

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

|   | SITE FOR SORE EYES ADVERTISING, 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 ADVERTISING, 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, 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, INC. |
|--------|--------------------------------|

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