UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549





FORM 10-Q/A





(Mark One)

|x | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
|- | ----------------------------------------------------------------------------------------

For the quarterly period ended September 30, 2010

OR



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

Commission File Number 000-17861





UNILENS VISION
INC.

(Exact name of registrant as specified in its charter)







|                                                               |  |                                     
|-------------------------------------------------------------- |  | ------------------------------------
|Delaware                                                       |  | 27-2254517                          
|(State or other jurisdiction of
incorporation or organization) |  | (I.R.S. Employer Identification No.)
|                                                               | 
|10431 72ndStreet North, Largo, Florida                         |  | 33777-1511                          
|(Address of principal executive offices)                       |  | (Zip Code)                          

Registrants telephone number, including area code: (727) 544-2531





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.    x  Yes     ̈  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).     ̈  Yes     ̈  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 the 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 company |  | x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).     ̈  Yes    x  No

As of November 15, 2010 there were 2,369,354 outstanding shares of common stock.









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EXPLANATORY NOTE

The registrant hereby amends its Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2010, filed on November 15, 2010, by the substitution of a revised Report of Independent
Registered Public Accounting Firm with a conformed signature and revised Certifications pursuant to Rule 13a-14(a) and 18 U.S.C. Section 1350 (Exhibits 31.1, 31.2, 32.1 and 32.2) in order to comply with technical requirements of the rules of the
Securities and Exchange Commission.

All other sections remain as they were originally filed and should be read in conjunction with our
original Form 10-Q filing.



2



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Report of Independent Registered Public Accounting Firm

Board of Directors and Stockholders

Unilens Vision Inc.

Largo, Florida

We have reviewed the accompanying consolidated balance sheet of Unilens Vision Inc. as of September 30, 2010 and the related consolidated statements of income and changes in accumulated deficit, and
cash flows for the three-month periods ended September 30, 2010 and 2009. These consolidated financial statements are the responsibility of the management of Unilens Vision Inc.

We conducted our reviews in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying
analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with standards of the Public Company Accounting Oversight Board (United
States), the objective of which is the expression of an opinion regarding the consolidated financial statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should be made to the accompanying interim consolidated financial statements for them to be in conformity with accounting
principles generally accepted in the United States of America.

We have previously audited, in accordance with auditing standards of the
Public Company Accounting Oversight Board (United States), the consolidated balance sheet of Unilens Vision Inc. as of June 30, 2010 and the related consolidated statements of income, stockholders equity, and cash flows for the year then
ended (not presented herein); and in our report dated September 28, 2010, we expressed an unqualified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying consolidated balance sheet
as of June 30, 2010 is fairly stated, in all material respects, in relation to the consolidated balance sheet from which it has been derived.



|                                
|--------------------------------
|                                
|/s/ Pender Newkirk & Company LLP
|Pender Newkirk & Company LLP    
|Certified Public Accountants    
|Tampa, Florida                  
|November 15, 2010               



3



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Item 6  Exhibits



|           |  |                                                                                                                                              |  |                           |  |              |  |         |  |             |  |                                                
|---------- |  | -------------------------------------------------------------------------------------------------------------------------------------------- |  | ------------------------- |  | ------------ |  | ------- |  | ----------- |  | -----------------------------------------------
|           |  |                                                                                                                                              |  | Incorporated by Reference |  |             
|ExhibitNo. |  | Exhibit Description                                                                                                                          |  | Form                      |  | SEC
File No. |  | Exhibit |  | Filing
Date |  | Filed () orFurnished()
Herewith(as indicated)
|           |  |                                                                                                                                              |  |                           |  |             
|3.1        |  | Memorandum, Certificate of Incorporation and Articles of Association of Unilens Vision Inc. (British, Columbia)                              |  | 20-F                      |  | 001-17861    |  | 3.1     |  | 07/03/1989  |  |                                                
|           |  |                                                                                                                                              |  |                           |  |             
|3.2        |  | Certificate of Incorporation Unilens Vision Inc. (Delaware)                                                                                  |  | 10-K                      |  | 001-17861    |  | 3.2     |  | 09/28/2010  |  |                                                
|           |  |                                                                                                                                              |  |                           |  |             
|3.3        |  | Unilens Vision Inc. By-Laws (Delaware)                                                                                                       |  | 10-K                      |  | 001-17861    |  | 3.3     |  | 09/28/2010  |  |                                                
|           |  |                                                                                                                                              |  |                           |  |             
|10.1       |  | Confirmation letter dated as of August 10, 2010 among Unilens Corp. USA and Regions Bank confirming terms and conditions of Swap Transaction |  |                           |  |              |  |         |  |             |  |                                                
|           |  |                                                                                                                                              |  |                           |  |             
|31.1       |  | Certification of Michael J. Pecora pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                 |  |                           |  |              |  |         |  |             |  |                                               
|           |  |                                                                                                                                              |  |                           |  |             
|31.2       |  | Certification of Leonard F. Barker pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                 |  |                           |  |              |  |         |  |             |  |                                               
|           |  |                                                                                                                                              |  |                           |  |             
|32.1       |  | Certification of Michael J. Pecora pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                                                 |  |                           |  |              |  |         |  |             |  |                                               
|           |  |                                                                                                                                              |  |                           |  |             
|32.2       |  | Certification of Leonard F. Barker pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                                                 |  |                           |  |              |  |         |  |             |  |                                               

SIGNATURES

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.



|                        |  |                                  |  |                                                               
|----------------------- |  | -------------------------------- |  | --------------------------------------------------------------
|                        |  | UNILENS VISION INC. (Registrant)
|                        |  |                                 
|Date: December 28, 2010 |  | By                               |  | /s/ Michael J. Pecora                                         
|                        |  | Name:                            |  | Michael J. Pecora                                             
|                        |  | Title:                           |  | President and Chief Executive Officer                         
|                        |  |                                  |  | (Principal Executive Officer)                                 
|                        |  |                                 
|Date: December 28, 2010 |  | By                               |  | /s/ Leonard F. Barker                                         
|                        |  | Name:                            |  | Leonard F. Barker                                             
|                        |  | Title:                           |  | Vice President, Chief Financial Officer                       
|                        |  |                                  |  | (Principal Financial Officer and Principal Accounting Officer)



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