|   | UNITED STATES |
|--------|---------------|

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

|   | For the transition period from _______________________________________ to _____________________________________________________________ |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------|

| Pennsylvania                                                         | 23-1948942                           |
|----------------------------------------------------------------------|--------------------------------------|
|  (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |
| 451 Creamery Way, Exton, PA                                          | 19341                                |
| (Address of principal executive offices)                             | (Zip Code)                           |

----

| PART I - FINANCIAL INFORMATION                                                                                                                                                                                                                                              | Page No. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                                                                                                                                                                                                                                                                        |     |
| Item 1 – Financial Statements                                                                                                                                                                                                                                         |     |
|                                                                                                                                                                                                                                                                        |     |
| Condensed consolidated balance sheets at September 30, 2010                                                                                                                                                                                                                 |     |
|             and December 31, 2009 (unaudited)                                                                                                                                                                   | 3        |
|                                                                                                                                                                                                                                                                        |     |
| Condensed consolidated statements of income for the                                                                                                                                                                                                                         |     |
|             three-months ended September 30, 2010 and 2009 (unaudited) and the            nine-months ended September 30, 2010 and 2009 (unaudited) | 4        |
|                                                                                                                                                                                                                                                                        |     |
| Condensed consolidated statements of cash flows for the                                                                                                                                                                                                                     |     |
|             nine-months ended September 30, 2010 and 2009 (unaudited)                                                                                                                                           | 5        |
|                                                                                                                                                                                                                                                                        |     |
| Notes to the condensed consolidated financial statements (unaudited)                                                                                                                                                                                                        | 6        |
|                                                                                                                                                                                                                                                                        |     |
| Item 2- Management's Discussion and Analysis of Financial Condition                                                                                                                                                                                                         |     |
|             and Results of Operations                                                                                                                                                                           | 14       |
|                                                                                                                                                                                                                                                                        |     |
| Item 3 – Quantitative and Qualitative Information About Market Risks                                                                                                                                                                                                  | 24       |
|                                                                                                                                                                                                                                                                        |     |
| Item 4 – Controls and Procedures                                                                                                                                                                                                                                      | 24       |
|                                                                                                                                                                                                                                                                        |     |
| PART II - OTHER INFORMATION                                                                                                                                                                                                                                                 |     |
|                                                                                                                                                                                                                                                                        |     |
| Item 1 – Legal Proceedings                                                                                                                                                                                                                                            | 25       |
|                                                                                                                                                                                                                                                                        |     |
| Item 4 – Submission of Matter to a Vote of the Security Holders                                                                                                                                                                                                       | 25       |
|                                                                                                                                                                                                                                                                        |     |
| Item 6 - Exhibits                                                                                                                                                                                                                                                           | 26       |
|                                                                                                                                                                                                                                                                        |     |
| SIGNATURE                                                                                                                                                                                                                                                                   | 27       |

----

|                                                                                                                                                                                                                                        | September 30,                                                                       | December 31,                                                                             |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                        | 2010                                                                                | 2009                                                                                     |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|                                                                                                                                                                                                                                        | (Dollars in thousands)                                                              |
| ASSETS                                                                                                                                                                                                                                      |                                                                                |                                                                                     |
| Current Assets                                                                                                                                                                                                                              |                                                                                |                                                                                     |
|      Cash and Cash Equivalents                                                                                                                                                                                     | $     955                                                  |   $  1,881                                                           |
|      Accounts Receivable – less allowance for bad debt of                                                                                                                                                    |                                                                                |                                                                                     |
|           $214 and $92, respectively                                                                                                                                                      |     6,988                                                       |       6,515                                                |
|      Note Receivable – from Former Parent                                                                                                                                                                    |     3,250                                                       |       3,250                                                |
|      Inventories – Net                                                                                                                                                                                       |     6,272                                                       |       6,188                                                |
|      Deferred Taxes                                                                                                                                                                                                |        866                                       |          712                                |
|      Other Current Assets                                                                                                                                                                                          |     1,017                                                       |          542                                |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|      Total Current Assets                                                                                                                                                                                          |   19,348                                                                  |     19,088                                                           |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
| Property and Equipment - Net                                                                                                                                                                                                                |     5,893                                                       |       6,296                                                |
| Goodwill                                                                                                                                                                                                                                    |     3,526                                                       |       3,526                                                |
| Other Long Term Assets                                                                                                                                                                                                                      |        671                                       |          622                                |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|                Total Assets                                                                                                                                      | $29,438                                                                             |   $29,532                                                                      |
|                                                                                                                                                                                                                                        | ======                                                                              |  ======                                                                             |
| LIABILITIES AND SHAREHOLDERS' EQUITY                                                                                                                                                                                                        |                                                                                |                                                                                     |
| Current Liabilities:                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|   Accounts Payable                                                                                                                                                                                                                |      $  1,265           |       $    863     |
|   Revolving Line of Credit                                                                                                                                                                                                        |     4,147                                                       |      7,500                                                      |
|   Accrued Compensation                                                                                                                                                                                                            |     1,950                                                       |      1,552                                                      |
|   Accrued Commissions & Sales Incentives                                                                                                                                                                                      |     1,875                                                       |      1,680                                                      |
|   Taxes Payable                                                                                                                                                                                                                   |        -                                         |         226                                      |
|   Other Liabilities                                                                                                                                                                                                               |     1,542                                                       |      1,546                                                      |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|                Total Current Liabilities                                                                                                                         |   10,779                                                                  |    13,367                                                                 |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
| Deferred Taxes                                                                                                                                                                                                                              |     1,240                                                       |      1,372                                                      |
| Other Long Term Liabilities                                                                                                                                                                                                                 |     1,085                                                       |         987                                      |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|                Total Liabilities                                                                                                                                 |   13,104                                                                  |    15,726                                                                 |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
| Equity:                                                                                                                                                                                                                                     |                                                                                |                                                                                     |
| Omega Flex, Inc. Shareholders’ Equity:                                                                                                                                                                                                |                                                                                |                                                                                     |
|    Common Stock – par value $0.01 Share: authorized 20,000,000    Shares:  10,153,633 shares issued and 10,091,822 outstanding at September 30, 2010 and December 31, 2009, respectively |       102                                             |        102                                            |
|    Treasury Stock                                                                                                                                                                                                            |           (1)                     |            (1)                    |
|    Paid in Capital                                                                                                                                                                                                           |  10,808                                                                        |   10,808                                                                       |
|    Retained Earnings                                                                                                                                                                                                         |    5,764                                                             |     3,184                                                            |
|    Accumulated Other Comprehensive Loss                                                                                                                                                                                      |          (466)          |        (434)                                          |
|       Total Omega Flex, Inc. Shareholders’ Equity                                                                                                                                                       |     16,207                                       |   13,659                                                                       |
|  Noncontrolling Interest                                                                                                                                                                                                               |           127      |       147                                                  |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|        Total Shareholders’ Equity                                                                                                                                                                  |      16,334                       |  13,806                                                                             |
|                                                                                                                                                                                                                                        |                                                                                |                                                                                     |
|                Total Liabilities and Shareholders’ Equity                                                                                                  | $29,438                                                                   | $29,532                                                                             |
|                                                                                                                                                                                                                                        | ======                                                                         | ======                                                                                   |

----

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For the three-months ended                                          | For the nine-months ended                                       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------|-----------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | September 30,                                                       | September 30,                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 2010                                                                | 2009                                                            | 2010 | 2009 |
|                                                                                                                                                               (Amounts in thousands, except earnings per Common Share) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Net Sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | $11,648                                                        | $11,328                                                    | $34,054 | $31,545 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Cost of Goods Sold                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     5,926                                  |     5,082                                   |  16,375 |  15,923 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
|      Gross Profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |     5,722                                  |     6,246                              |  17,679 |  15,622 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Selling Expense                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |     2,148                                  |     1,982                              |    6,500 |    5,945 |
| General and Administrative Expense                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     1,913                                  |    1,584                                         |    5,460 |    4,303 |
| Engineering Expense                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |       474                             |       525                         |    1,705 |    1,644 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Operating Profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |    1,187                                             |    2,155                                         |    4,014 |    3,730 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Interest Income (Expense), Net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |           1       |         64              |         (32) |      110 |
| Other Income, Net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |          25            |         22              |         15 |        97 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Income Before Income Taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |     1,213                                       |    2,241                                         |    3,997 |    3,937 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Income Tax Expense                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |        373                       |       602                         |    1,436 |   1,274 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Net Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |        840                       |    1,639                                         |    2,561 |    2,663 |
|   Net Loss (Gain) attributable to the Noncontrolling Interest, Net of Tax                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |            3 |           (3) |        19 |           6 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
|   Net Income attributable to Omega Flex, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   $   843                                  | $ 1,636                                                    | $2,580 |  $2,669 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |  =====                                                         | ======                                                          |   ===== |   ===== |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Basic Earnings per Common Share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |                                                                |                                                            |   |   |
|      Net Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |    $0.08                                             |    $0.16                                         |   $0.26 |    $0.26 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | =====                                                               |  =====                                                     | ===== | ===== |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
|      Basic Weighted Average Shares Outstanding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 10,092                                                              |  10,092                                                    | 10,092 |  10,092 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | =====                                                               | =====                                                           | ===== | ===== |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
| Diluted Earnings per Common Share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                |                                                            |   |   |
|      Net Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   $0.08                                                   |   $0.16                                               |   $0.26 |    $0.26 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | =====                                                               | =====                                                           | ===== | ===== |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                |                                                            |   |   |
|      Diluted Weighted Average Shares Outstanding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 10,092                                                              | 10,092                                                          | 10,092 |  10,092 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | =====                                                               | =====                                                           | ===== | ===== |

----

|                                                                          |  For the nine-months ended                                                                   |
|-------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------|
|                                                                          | September 30,                                                                                     |
|                                                                          | 2010                                                                               |      2009 |
|                                                                          | (Dollars in thousands)                                                                            |
| Cash Flows from Operating Activities:                                         |                                                                                              |   |
| Net Income                                                                    | $2,561                                                              |   $2,663 |
| Adjustments to Reconcile Net Income to                                        |                                                                                              |   |
| Net Cash Provided By Operating Activities:                                    |                                                                                              |         |
| Non-Cash Compensation Expense                                                 | 43                                                                                                |         49 |
| Depreciation and Amortization                                                 | 468                                                                                     |       428 |
| Provision for Losses on Accounts Receivable, net of write-offs and recoveries | 133                                                                                     |         27 |
| Changes in Assets and Liabilities:                                            |                                                                                              |   |
| Accounts Receivable                                                           | (427)                                                                                   |       441 |
| Inventory                                                                     |   (84)                                                                        |    3,790 |
| Accounts Payable                                                              | 194                                                                                     |    (1,096) |
| Accrued Compensation                                                          | 404                                                                                     |    (1,245) |
| Other Liabilities                                                             | (293)                                                                                   |    (1,105) |
| Other Assets                                                                  |    (491)                                                  |       493 |
|                                                                          |                                                                                              |   |
| Net Cash Provided by Operating Activities                                     |    2,508                                   |    4,445 |
|                                                                          |                                                                                              |   |
| Cash Flows from Investing Activities:                                         |                                                                                              |   |
| Notes Receivable from former Parent                                           | -                                                                                  |    (3,250) |
| Capital Expenditures                                                          |       (75)                            |       (398) |
| Net Cash Used in Investing Activities                                         |       (75)                            |           (3,648)        |
|                                                                          |                                                                                              |   |
| Cash Flows from Financing Activities:                                         |                                                                                              |   |
| Principal repayments on Line of Credit, Net                                   | (3,353)                                                                  | - |
| Treasury Stock Purchases                                                      |         -         |        (24) |
| Net Cash Used in Financing Activities                                         |  (3,353)                                                       |        (24) |
|                                                                          |                                                                                              |   |
| Net  Increase (Decrease) in Cash and Cash Equivalents               |   (920)                                                                  |      773 |
| Translation effect on cash                                                    |     (6)                                                                  |      155 |
| Cash and Cash Equivalents – Beginning of Period                         |    1,881                                        |    9,773   |
|                                                                          |                                                                                              |   |
| Cash and Cash Equivalents – End of Period                               | $   955                                         | $10,701   |
|                                                                          | =====                                                                    | =====  |
|                                                                          |                                                                                              |   |
| Supplemental Disclosure of Cash Flow Information                              |                                                                                              |   |
|                                                                          |                                                                                              |   |
| Cash paid for Income Taxes                                                    |  $2,204                                                   |      $   891      |
|                                                                          | =====                                                                         |   =====   |
|                                                                          |                                                                                              |   |
| Cash paid for Interest                                                        |  $ 197                                                    | $   -     |
|                                                                          | =====                                                                         |   =====  |
|                                                                          |                                                                                              |   |
| Cash received for Income Tax Refunds                                          | $ -                                                                           |      $23 |
|                                                                          | =====                                                                         |   =====   |

----

----

----

----

|                  | September 30,            | December 31,       |
|-----------------------|--------------------------|--------------------|
|                  | 2010                     | 2009               |
|                  | (dollars in thousands)   |
|                  |                     |               |
| Finished Goods        |  $4,300             | $4,447             |
| Raw Materials         |    1,972  |   1,741  |
|                  |                     |               |
|  Total Inventory |  $6,272             |  $6,188  |
|                  |   =====   |   =====  |

----

| §   | ownership interest in the Company |
|--------------------|-----------------------------------|

| §   | shareholder voting rights |
|--------------------|---------------------------|

| §   | other incidents of ownership to the Company’s common stock |
|--------------------|------------------------------------------------------------------|

----

----

|                                       | Units               | Weighted Average Grant Date Fair Value |
|--------------------------------------------|---------------------|---------------------------------------------|
| Number of Phantom Stock Unit Awards:       |                |                                        |
|   Nonvested at December 31, 2009 | 12,937              | $14.77                                      |
|      Granted      |   8,100   | $  7.90                           |
|      Vested       |   (5,482) | ($13.93)                                    |
|      Forfeited    | (---)               | ($---)                                      |
|      Canceled     | (---)               | ($---)                                      |
|                                       |                |                                        |
| Nonvested at September 30, 2010            | 15,555              | $10.82                                      |
|                                       |                |                                        |
| Phantom Stock Unit Awards Expected to Vest | 15,555              | $10.82                                      |

----

----

----

----

|             | Three-months ended September 30, |
|------------------|----------------------------------|
|             | (in thousands)                   |
|             |                             |   |   |   |
|             | 2010                             | 2010 | 2009 | 2009 |
|             | ($000)                           | % | ($000) | % |
| Net Sales        | $11,648                          | 100.0% | $11,328 | 100.0% |
| Gross Profit     | $  5,722               |   49.1% | $  6,246 |   55.1% |
| Operating Profit | $  1,187                    |   10.2% | $  2,155 |   19.0% |

----

----

|             | Nine-months ended September 30, |
|------------------|---------------------------------|
|             | (in thousands)                  |
|             |                            |   |   |   |
|             | 2010                            | 2010 | 2009 | 2009 |
|             | ($000)                          | % | ($000) | % |
| Net Sales        | $34,054                         | 100.0% | $31,545 | 100.0% |
| Gross Profit     | $17,679                         |   51.9% | $15,622 |   49.5% |
| Operating Profit | $  4,014              |   11.8% | $  3,730 |    11.8% |

----

----

----

----

----

----

----

----

| 31.1 | Certification of Chief Executive Officer of Omega Flex, Inc. pursuant to Rule 15d-14(a) promulgated under the Securities Exchange Act of 1934, as amended. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 31.2 | Certification of Chief Financial Officer of Omega Flex, Inc. pursuant to 15d-14(a) promulgated under the Securities Exchange Act of 1934, as amended. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certification of Chief Executive Officer and Chief Financial Officer of Omega Flex, Inc., pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                   |                               |
|------------------------|------------------------------------|
|                   | OMEGA FLEX, INC.                   |
|                   | (Registrant)                       |
|                   |                               |
| Date: November 4, 2010 | By: /S/ Paul J. Kane______________ |
|                   | Paul J. Kane                       |
|                   | Vice President – Finance     |
|                   | and Chief Financial Officer        |