UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



FORM 10-Q/A

(Amendment No. 1)



(Mark One)



þ
   QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For the quarterly period ended June 29, 2013

Or



 ̈
   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For the transition period from __________ to __________

Commission file number: 0-27598



IRIDEX CORPORATION

(Exact name of registrant as specified in its charter)







Delaware
   
   77-0210467(State or other jurisdiction of
      incorporation or organization)
   
   (I.R.S. Employer
      Identification Number)1212 Terra Bella Avenue
      Mountain View, California
   
   94043-1824(Address of principal executive offices)
   
   (Zip Code)


Registrants telephone number, including area code: (650) 940-4700



Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   Yesþ   No ̈

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yesþ   No ̈

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act.





Large accelerated filer ̈
   
   Accelerated filer ̈
   
   Non-accelerated filer ̈
   
   Smaller reporting companyþ(Do not check if a smaller
      reporting company)


Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).   Yes ̈   Noþ

The number of shares of common stock, $.01 par value, issued and outstanding as of July 19, 2013 was 9,774,512.















---

DOCUMENTS INCORPORATED BY REFERENCE



None.





EXPLANATORY NOTE



This Quarterly Report on Form 10-Q/A (this Amendment) is being filed as Amendment No. 1 to the Registrants Quarterly Report on Form 10-Q for the fiscal quarter ended June 29, 2013 filed with the Securities and Exchange Commission (the SEC) on August 5, 2013 (the Original 10-Q), in response to comments received by us from the Staff of the SEC.  This Amendment is filed solely for the purpose of restating the certifications filed pursuant to Item 601(b)(31)(i) of Regulation S-K to include certifications which were inadvertently excluded from the Original 10-Q relating to internal controls over financial reporting.  Except for the information described above, the Company has not modified or updated disclosures provided in the Original 10-Q in this Amendment.  Accordingly, this Amendment does not reflect events occurring after the filing of the Original 10-Q or modify or update those disclosures affected by subsequent events.  Information not affected by this Amendment is unchanged and reflects the disclosures made at the time the Original 10-Q was filed.






2





---

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.





IRIDEX Corporation (Registrant)Date:
   September 4, 2013
   By:
   /s/    WILLIAM M. MOOREName:
   William M. MooreTitle:
   President and Chief Executive Officer
      (Principal Executive Officer)










3





---

Exhibit Index





Exhibit
      No.
   
   Exhibit Title31.1
   
   Certification of Chief Executive Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a).31.2
   
   Certification of Chief Financial Officer pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a).






4



---