----

| DELAWARE                                                                  | 72-0925679                           |
|---------------------------------------------------------------------------|--------------------------------------|
| (State or other jurisdiction of incorporation or  organization) | (I.R.S. employer identification no.) |

----

|  PART I - FINANCIAL INFORMATION                                                                                                              |                                        |
|--------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                   |                                                                                                                                                                                                                                 |
|       Item 1.  Consolidated Financial Statements                                                               |                                   1                             |
|             Consolidated Balance Sheets                                                    |                                   1                             |
|             Consolidated Statements of Income                                              |                                   2                             |
|             Consolidated Statements of Cash Flows                                          |                                   3                        |
|             Consolidated Statements of Changes in Stockholders' Equity and Comprehensive Income |                                   4                             |
|             Notes to the Consolidated Financial Statements                                 |                                   5                             |
|       Item 2.  Management's Discussion and Analysis of Financial Condition and Results of Operations           |                                   8                             |
|       Item 3. Quantitative and Qualitative Disclosure About Market Risks                                                      |                                 13                                   |
|       Item 4. Controls and Procedures                                                                                    |                                 13                                        |
|                                                                                                                                                   |                                                                                                                                                                                                                                 |
|  PART II - OTHER INFORMATION                                                                                                                 |                                 14                                   |
|                                                                                                                                                   |                                                                                                                                                                                                                                 |
|       Item 7.  Exhibits                                                                                        |                                 14                                        |
|                                                                                                                                                   |                                                                                                                                                                                                                                 |
|  SIGNATURES                                                                                                                                  |                                 14                                        |

|    |   |                                                                                               |                                                                   |
|---------|--------|----------------------------------------------------------------------------------------------------|------------------------------------------------------------------------|
| Exhibit | 31.1   | Certification of Chief Executive Officer pursuant to section 302 of the Sarbanes-Oxley Act of 2002 |             X-1 |
| Exhibit | 31.2   | Certification of Chief Financial Officer pursuant to section 302 of the Sarbanes-Oxley Act of 2002 |             X-2 |
| Exhibit | 32.1   | Certification of Chief Executive Officer pursuant to section 906 of the Sarbanes-Oxley Act of 2002 |             X-3 |
| Exhibit | 32.2   | Certification of Chief Financial Officer pursuant to section 906 of the Sarbanes-Oxley Act of 2002 |             X-4 |
|    |   |                                                                                               |                                                                   |

----

PART I - FINANCIAL INFORMATION

Item 1.  Consolidated Financial Statements

Consolidated Balance Sheets

| ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | September 30, 2010 |       |   | December 31,2009 |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|------------|--------|------------------|--------|
| Current assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | (Unaudited)        |       |   | (Audited)        |   |
| Cash and cash equivalents                                                                                                                                                   |   | $                  | 3,139,546  |   |             | $      | 3,674,179 |   |
| Trade and other accounts receivable, net of allowance fordoubtful accounts of $68,976 and $49,976                                                                                                         |   |               | 4,128,076  |   |             |   | 3,818,538 |   |
| Inventories, net                                                                                                                                                            |   |               | 3,147,652  |   |             |   | 2,956,682 |   |
| Deferred income taxes, net                                                                                                                                                  |   |               | 51,800     |   |             |   | 22,500 |   |
| Prepaid tax                                                                                                                                                                 |   |               | 49,289     |   |             |   | 123,789 |   |
| Deposits, prepaid expenses and other current assets                                                                                                                         |   |               | 528,168    |   |             |   | 147,243 |   |
| Total current assets                                                                                                                                                                       |   |               | 11,044,531 |   |             |   | 10,742,931 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |               |       |   |             |   |   |   |
| Property and equipment, net of accumulated depreciation of$11,276,128 and $10,361,928                                                                                       |   |               | 6,470,730  |   |             |   | 6,343,575 |   |
| Goodwill                                                                                                                                                     |   |               | 1,564,966  |   |             |   | 1,564,966 |   |
| Restricted cash                                                                                                                                              |   |               | 515,562    |   |             |   | - |   |
| Other intangible assets, net                                                                                                                                 |   |               | 80,064     |   |             |   | 95,887 |   |
| Total assets                                                                                                                                                                |   | $                  | 19,675,853 |   |             | $      | 18,747,359 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |               |       |   |             |   |   |   |
| LIABILITIES AND SHAREHOLDERS’ EQUITY                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |               |       |   |             |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |               |       |   |             |   |   |   |
| Current liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |               |       |   |             |   |   |   |
| Accounts payable                                                                                                                                                            |   | $                  | 1,649,157  |   |             | $      | 1,543,700 |   |
| Accrued expenses and customer deposits                                                                                                                                      |   |               | 571,145    |   |             |   | 276,903 |   |
| Total current liabilities                                                                                                                                                                  |   |               | 2,220,302  |   |             |   | 1,820,603 |   |
| Long term liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |               |       |   |             |   |   |   |
| Long term deferred tax liability, net                                                                                                                                       |   |               | 130,066    |   |             |   | 350,000 |   |
| Long term portion of deferred gain on lease                                                                                                                                 |   |               | 18,985     |   |             |   | 22,347 |   |
| Total long term liabilities                                                                                                                                                                |   |               | 149,051    |   |             |   | 372,347 |   |
| Total liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |               | 2,369,353  |   |             |   | 2,192,950 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |               |       |   |             |   |   |   |
| Shareholders’ equity:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |               |       |   |             |   |   |   |
| Preferred stock, $1 par value; 2,000,000 shares authorized, none issued                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |               | -          |   |             |   | - |   |
| Common stock, $0.01 par value; 10,000,000 shares authorized,3,926,491 shares issued, 2,790,514 and 2,675,481 outstanding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |               | 39,265     |   |             |   | 39,265 |   |
| Additional paid-in-capital                                                                                                                                                  |   |               | 10,633,095 |   |             |   | 10,317,403 |   |
| Common stock held in treasury, 1,135,977 and 1,251,010 shares at cost                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |               | (3,099,842 | )      |             |   | (3,413,742 | ) |
| Retained earnings                                                                                                                                                           |   |               | 9,715,848  |   |             |   | 9,611,483 |   |
| Accumulated other comprehensive income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |               | 18,134     |   |             |   | - |   |
| Total shareholders’ equity                                                                                                                                                           |   |               | 17,306,500 |   |             |   | 16,554,409 |   |
| Total liabilities and shareholders’ equity                                                                                                                                           |   | $                  | 19,675,853 |   |             | $      | 18,747,359 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |               |       |   |             |   |   |   |

----

Consolidated Statements of Income

|                                                      |   | Three months endedSeptember 30, |      |   | Nine months endedSeptember 30, |   |
|-----------------------------------------------------------|--------|---------------------------------|-----------|--------|--------------------------------|--------|
|                                                      |   | 2010                            |      |   | 2009                           |   |   | 2010 |   |   | 2009 |   |
| Revenue                                                   |   | $                               | 5,888,277 |   |                           | $      | 5,457,377 |   |   | $ | 17,255,916 |   |   | $ | 15,512,270 |   |
| Cost of sales                                             |   |                            | 4,605,683 |   |                           |   | 4,576,068 |   |   |   | 13,894,697 |   |   |   | 12,811,506 |   |
| Gross profit                                              |   |                            | 1,282,594 |   |                           |   | 881,309 |   |   |   | 3,361,219 |   |   |   | 2,700,764 |   |
| Selling and marketing                                     |   |                            | 259,831   |   |                           |   | 173,323 |   |   |   | 673,457 |   |   |   | 507,501 |   |
| General and administrative                                |   |                            | 749,396   |   |                           |   | 509,037 |   |   |   | 2,025,255 |   |   |   | 1,596,933 |   |
| Research and development                                  |   |                            | 76,189    |   |                           |   | 54,444 |   |   |   | 179,000 |   |   |   | 180,918 |   |
| Total expense                                             |   |                            | 1,085,416 |   |                           |   | 736,804 |   |   |   | 2,877,712 |   |   |   | 2,285,352 |   |
|                                                      |   |                            |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Income from operations                                    |   |                            | 197,178   |   |                           |   | 144,505 |   |   |   | 483,507 |   |   |   | 415,412 |   |
|                                                      |   |                            |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Other income (expense), net                               |   |                            | (2,450    | )      |                           |   | (15,291 | ) |   |   | 142,319 |   |   |   | (34,504 | ) |
| Income before income taxes                                |   |                            | 194,728   |   |                           |   | 129,214 |   |   |   | 625,826 |   |   |   | 380,908 |   |
| Income tax provision                                      |   |                            | 75,200    |   |                           |   | 21,000 |   |   |   | 185,000 |   |   |   | 114,000 |   |
| Net income                                                |   | $                               | 119,528   |   |                           | $      | 108,214 |   |   | $ | 440,826 |   |   | $ | 266,908 |   |
| Net income per share – basic                        |   | $                               | 0.04      |   |                           | $      | 0.04 |   |   | $ | 0.16 |   |   | $ | 0.10 |   |
| Net income per share – diluted                      |   | $                               | 0.04      |   |                           | $      | 0.04 |   |   | $ | 0.16 |   |   | $ | 0.10 |   |
| Dividend declared per share                               |   | $                               | 0.06      |   |                           | $      | - |   |   | $ | 0.12 |   |   | $ | - |   |
| Weighted average common sharesOutstanding – basic   |   |                            | 2,790,514 |   |                           |   | 2,675,481 |   |   |   | 2,719,724 |   |   |   | 2,679,371 |   |
| Weighted average common sharesOutstanding – diluted |   |                            | 2,820,834 |   |                           |   | 2,675,481 |   |   |   | 2,769,049 |   |   |   | 2,679,371 |   |

----

Consolidated Statements of Cash Flows

|                                                                                   |   | Nine months EndedSeptember 30, |       |
|----------------------------------------------------------------------------------------|--------|--------------------------------|------------|
|                                                                                   |   | 2010                           |       |   | 2009 |   |
| Cash flows from operating activities:                                                  |   |                           |       |   |   |   |
| Net income                                                                             |   | $                              | 440,826    |   |   | $ | 266,908 |   |
|  Adjustments to reconcile net income to net cash provided byoperating activities: |   |                           |       |   |   |   |   |   |
| Noncash gain from bargain purchase                                                     |   |                           | (146,288   | ) |   |   | - |   |
| Depreciation and amortization                                                          |   |                           | 1,070,175  |   |   |   | 1,049,113 |   |
| Share based compensation                                                               |   |                           | 79,041     |   |   |   | 56,260 |   |
| Provision for doubtful accounts                                                        |   |                           | 19,000     |   |   |   | 1,463 |   |
| Deferred tax expense                                                                   |   |                           | (84,000    | ) |   |   | 114,000 |   |
| Changes in operating assets and liabilities:                                           |   |                           |       |   |   |   |   |   |
| Trade and other accounts receivable                                                    |   |                           | (328,538   | ) |   |   | (767,782 | ) |
| Inventories                                                                            |   |                           | (190,970   | ) |   |   | 465,078 |   |
| Deposits, prepaid expenses and other assets                                            |   |                           | (325,575   | ) |   |   | 61,031 |   |
| Accounts payable and accrued expenses                                                  |   |                           | 314,084    |   |   |   | 443,307 |   |
| Net cash provided by operating activities                                              |   |                           | 847,755    |   |   |   | 1,689,378 |   |
|  Cash flows from investing activities:                                            |   |                           |       |   |   |   |   |   |
| Capital expenditures, net of disposals                                                 |   |                           | (1,080,418 | ) |   |   | (818,701 | ) |
| Acquisition activities                                                                 |   |                           | 16,357     |   |   |   | - |   |
| Net cash used in investing activities                                                  |   |                           | (1,064,061 | ) |   |   | (818,701 | ) |
|  Cash flows from financing activities:                                            |   |                           |       |   |   |   |   |   |
| Payments on note payable                                                               |   |                           | -          |   |   |   | (638,091 | ) |
| Cash dividend paid                                                                     |   |                           | (336,461   | ) |   |   | - |   |
| Purchase of treasury shares                                                            |   |                           | -          |   |   |   | (33,188 | ) |
| Net cash used in financing activities                                                  |   |                           | (336,461   | ) |   |   | (671,279 | ) |
|                                                                                   |   |                           |       |   |   |   |   |   |
| Effect of foreign exchange on cash and cash equivalents                                |   |                           | 18,134     |   |   |   | - |   |
| Net increase or (decrease) in cash and cash equivalents                                |   |                           | (534,633   | ) |   |   | 199,398 |   |
| Cash and cash equivalents at beginning of period                                       |   |                           | 3,674,179  |   |   |   | 2,320,467 |   |
| Cash and cash equivalents at end of period                                             |   | $                              | 3,139,546  |   |   | $ | 2,519,865 |   |
|                                                                                   |   |                           |       |   |   |   |   |   |
|                                                                                   |   |                           |       |   |   |   |   |   |
|                                                                                   |   |
|                                                                                   |   |

----

C

|                                               |   | Common StockShares Amount |      |   | AdditionalPaid-inCapital |   |   | Treasury Stock |   |   | Retained Earnings |   |   | Other comprehensive income |       |   | Totals |   |      | Comprehensive Income |
|----------------------------------------------------|--------|--------------------------------|-----------|--------|--------------------------|--------|--------|----------------|--------|--------|-------------------|--------|--------|----------------------------|------------|--------|--------|--------|-----------|----------------------|
|                                               |   |                           |      |   |                     |   |   |           |   |   |              |   |   |                       |       |   |   |   |      |                 |   |   |   |   |
| December 31, 2009                                  |   |                           | 3,926,491 |   |                     | $      | 39,265 |           |   | $      | 10,317,403        |   |   | $                          | (3,413,742 | )      |   | $      | 9,611,483 |                 |   | $ | - |   |   | $ | 16,554,409 |   |   | $ | - |   |
| Treasury shares issued                             |   |                           | -         |   |                     |   | -      |           |   |   | 144,678           |   |   |                       | 313,900    |   |   |   | -         |                 |   |   | - |   |   |   | 458,578 |   |   |   | - |   |
| Options issued for business combination activities |   |                           | -         |   |                     |   | -      |           |   |   | 79,041            |   |   |                       | -          |   |   |   | -         |                 |   |   | - |   |   |   | 79,041 |   |   |   | - |   |
| Share based compensation                           |   |                           | -         |   |                     |   | -      |           |   |   | 91,973            |   |   |                       | -          |   |   |   | -         |                 |   |   | - |   |   |   | 91,973 |   |   |   | - |   |
| Foreign currency translation adjustments           |   |                           | -         |   |                     |   | -      |           |   |   | -                 |   |   |                       | -          |   |   |   | -         |                 |   |   | 18,134 |   |   |   | 18,134 |   |   |   | 18,134 |   |
| Cash dividends                                     |   |                           | -         |   |                     |   | -      |           |   |   | -                 |   |   |                       | -          |   |   |   | (336,461  | )                    |   |   | - |   |   |   | (336,461 | ) |   |   | - |   |
| Net income                                         |   |                           | -         |   |                     |   | -      |           |   |   | -                 |   |   |                       | -          |   |   |   | 440,826   |                 |   |   | - |   |   |   | 440,826 |   |   |   | 440,826 |   |
| Comprehensive Income                               |   |                           | -         |   |                     |   | -      |           |   |   | -                 |   |   |                       | -          |   |   |   | -         |                 |   |   | - |   |   |   | - |   |   | $ | 458,960 |   |
| September 30, 2010                                 |   |                           | 3,926,491 |   |                     | $      | 39,265 |           |   | $      | 10,633,095        |   |   | $                          | (3,099,842 | )      |   | $      | 9,715,848 |                 |   | $ | 18,134 |   |   | $ | 17,306,500 |   |   |   |   |   |
|                                               |   |                           |      |   |                     |   |   |           |   |   |              |   |   |                       |       |   |   |   |      |                 |   |   |   |   |   |   |   |   |   |   |   |   |

----

Notes to the Consolidated 

| Inventories consist of the following as of: |   | September 30,2010 |      |   | December 31, 2009 |   |
|---------------------------------------------|--------|-------------------|-----------|--------|-------------------|--------|
| Raw materials                               |   | $                 | 993,208   |   |              | $      | 1,043,228 |   |
| Work-in-process                        |   |              | 312,562   |   |              |   | 243,360 |   |
| Finished goods                              |   |              | 1,841,882 |   |              |   | 1,679,094 |   |
|      Total         |   | $                 | 3,147,652 |   |              | $      | 2,956,682 |   |

|                             |   | Nine months Ended September 30, 2010 |   |
|----------------------------------|--------|--------------------------------------|--------|
| Dividend Yield                   |   |                                 | 1.26%  |   |
| Expected Volatility              |   |                                 | 46.48% |   |
| Risk Free Interest Rate          |   |                                 | 1.2%   |   |
| Expected Option Terms (in years) |   |                                 | 5.0    |   |

----

| Exercise Price |   |   | Number of Outstanding Shares |   |   | Weighted Average Remaining Contractual Life (years) |   |   | Options Currently Exercisable |   |   | Average Fair Value at Grant Date |   |
|----------------|--------|--------|------------------------------|--------|--------|-----------------------------------------------------|--------|--------|-------------------------------|--------|--------|----------------------------------|--------|
| $              | 3.41   |   |                         |   | 75,500 |                                                |   |   | 5.26                          |   |   |                             | --     |   |   | $ | 0.96 |   |
|           | 4.76   |   |                         |   | 60,000 |                                                |   |   | 4.71                          |   |   |                             | --     |   |   |   | 1.77 |   |
|           | 7.15   |   |                         |   | 96,000 |                                                |   |   | 3.26                          |   |   |                             | 38,400 |   |   |   | 2.74 |   |
|           | 9.86   |   |                         |   | 63,000 |                                                |   |   | 1.22                          |   |   |                             | 63,000 |   |   |   | 4.22 |   |
|           | 12.42  |   |                         |   | 10,000 |                                                |   |   | 1.85                          |   |   |                             | 6,000  |   |   |   | 5.38 |   |
|           | 23.10  |   |                         |   | 10,000 |                                                |   |   | 2.43                          |   |   |                             | 6,000  |   |   |   | 10.77 |   |

|                             |   | Non-Vested Options |           |
|----------------------------------|--------|--------------------|----------------|
|                             |   | Number of Shares   |           |   | Weighted Average Fair Value |   |
| Non-vested at December 31, 2009  |   |               | 86,800         |   |   | $ | 3.42 |   |
| Granted                          |   |               | 135,500        |   |   |   | 1.32 |   |
| Vested                           |   |               |  (21,200) |   |   |   | 3.50 |   |
| Forfeited                        |   |               | -              |   |   |   | - |   |
| Non-vested at September 30, 2010 |   |               | 201,100        |   |   | $ | 2.00 |   |

----

| Assets              |   |   |    |
|---------------------|--------|--------|---------|
| Current Assets      |   | $      | 17,357  |   |
| Fixed Assets        |   |   | 83,381  |   |
| Deferred Tax Assets |   |   | 165,872 |   |
| Other Assets        |   |   | 512,483 |   |
| Total Assets        |   | $      | 779,093 |   |
|                |   |   |    |   |
| Liabilities         |   |   |    |   |
| Current Liabilities |   | $      | 82,254  |   |
| Total Liabilities   |   | $      | 82,254  |   |
|                |   |   |    |   |

----

Item 2.  Management's 

----

|          |   | Three Months Ending September 30, |      |   | Nine months Ending September 30, |   |
|---------------|--------|-----------------------------------|-----------|--------|----------------------------------|--------|
|          |   | 2010                              |      |   | %                                |   |   | 2009 |   |   | % |   |   | 2010 |   |   | % |   |   | 2009 |   |   | % |   |
| United States |   | $                                 | 3,119,155 |   |                             |   | 53 |   |   | $ | 3,620,010 |   |   |   | 66 |   |   | $ | 9,158,010 |   |   |   | 53 |   |   | $ | 9,741,678 |   |   |   | 63 |   |
| Canada        |   |                              | 1,373,442 |   |                             |   | 23 |   |   |   | 865,622 |   |   |   | 16 |   |   |   | 4,128,142 |   |   |   | 24 |   |   |   | 2,685,721 |   |   |   | 17 |   |
| Europe        |   |                              | 608,331   |   |                             |   | 10 |   |   |   | 678,763 |   |   |   | 13 |   |   |   | 1,753,490 |   |   |   | 10 |   |   |   | 2,051,400 |   |   |   | 13 |   |
| Pacific Rim   |   |                              | 677,297   |   |                             |   | 12 |   |   |   | 120,953 |   |   |   | 2 |   |   |   | 1,487,659 |   |   |   | 9 |   |   |   | 448,428 |   |   |   | 3 |   |
| Other         |   |                              | 110,052   |   |                             |   | 2 |   |   |   | 172,029 |   |   |   | 3 |   |   |   | 728,615 |   |   |   | 4 |   |   |   | 585,043 |   |   |   | 4 |   |
| Total         |   | $                                 | 5,888,277 |   |                             |   | 100 |   |   | $ | 5,457,377 |   |   |   | 100 |   |   | $ | 17,255,916 |   |   |   | 100 |   |   | $ | 15,512,270 |   |   |   | 100 |   |

----

----

----

----

Item 3. Quantitative 

Item 4. Controls and Procedures

----

PART II - OTHER INFORMATION

Item 7.  Exhibits

| (a)   | Exhibits |
|-----------------|----------|

|      |   3.1 | Amended and Restated By-laws(b) |
|--------------------------|------------|---------------------------------|

|   | 10.43* | Employment agreement between James E. Rouse and the Company dated December 26th, 2006.(c) |
|--------|--------|-------------------------------------------------------------------------------------------|

|   | 10.44* | Employment agreement between David A. Garrison and the Company dated January 1st, 2007.(d) |
|--------|--------|--------------------------------------------------------------------------------------------|

|   |  31.1 | Certification of the CEO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a) on page X-1. |
|--------|------------|--------------------------------------------------------------------------------------|

|   |  31.2 | Certification of the CFO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a) on page X-2. |
|--------|------------|--------------------------------------------------------------------------------------|

|   |  32.1 | Certification pursuant to 18 U.S.C. §1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 on page X-3. |
|--------|------------|----------------------------------------------------------------------------------------------------------------------------------|

|   |   32.2 | Certification pursuant to 18 U.S.C. §1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 on page X-4. |
|--------|-------------|----------------------------------------------------------------------------------------------------------------------------------|

----

|   | * Indicates a management contract or compensatory plan required to be filed as an exhibit.  |
|--------|--------------------------------------------------------------------------------------------------|

| (a)    | Incorporated by reference from the Company’s Registration Statement on Form S-18 as filed with the Commission in April 1988, Registration Statement No. 33-20945-FW. |
|------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)    | Incorporated by reference from the Company’s Form 8-K as filed with the Commission May 8, 2009. |
|------------------|-----------------------------------------------------------------------------------------------------------------|

| (c)    | Incorporated by reference from the Company’s Form 8-K as filed with the Commission on December 8, 2006. |
|------------------|-------------------------------------------------------------------------------------------------------------------------|

|    (d)    | Incorporated by reference from the Company’s Form 10-KSB for period ended December 31, 2006 as filed with the Commission in March of 2007. |
|-------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------|

SIGNATURES

|              | ARRHYTHMIA RESEARCH TECHNOLOGY, INC.                                  |
|-------------------|----------------------------------------------------------------------------|
| November 10, 2010 | By:       /s/  James E. Rouse |
|              | James E. Rouse                                                             |
|              | President and Chief Executive Officer                                      |
|              | (Principal Executive Officer)                                         |
|              | By:       /s/ David A. Garrison         |
|              | David A. Garrison                                                          |
|              | Executive Vice President and Chief Financial Officer                       |
|              | (Principal Financial and Accounting Officer)                               |

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|  Number                 |  Exhibit                                                                                                                         |  Page |
|--------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|------------|
|  31.1                                                                                         |  Certification of the CEO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a)                                               |  X-1  |
|  31.2                                                                                              |  Certification of the CFO pursuant to Rule 13a-14(a) or Rule 15(d)-14(a)                                               |  X-2  |
|  32.1                                                                                         |  Certification pursuant to 18 U.S.C. §1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002   |  X-3  |
|  32.2                                                                                                   |  Certification pursuant to 18 U.S.C. §1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002        |  X-4  |