Exhibit 10.10

AMENDED AND RESTATED EMPLOYMENT AGREEMENT

THIS AMENDED AND RESTATED EMPLOYMENT AGREEMENT (the "Agreement") is entered into as of October 23, 2001, by and between WATER PIK
TECHNOLOGIES, INC., a Delaware corporation with its principal place of business at 23 Corporate Plaza, Suite 246, Newport Beach, California 92660 (the "Company" or "Employer"), and Theresa
Hope-Reese (the "Executive"), an individual residing in the State of California (the "Executive").



A.    The
Executive has been continuously employed by the Company and/or by its former parent company, Allegheny Teledyne Incorporated and its subsidiaries ("ATI"), since
January 10, 2000, and currently serves as the Vice PresidentHuman Resources of the Company.

B.    The
Company and the Executive entered into an Employment Agreement dated January 10, 2000 (the "Original Agreement").

C.    The
passage of time and certain events, such as ATI's completion of a spin-off of the Company to ATI's shareholders on November 29, 1999, have resolved
contingencies in certain provisions of the Original Agreement and have in some cases, rendered other provisions of the Original Agreement to be no longer relevant.

D.    The
Company desires to amend and restate the Original Agreement and its amendments, if any, in its entirety, within this Agreement in order to eliminate unnecessary
language, modify severance and
change in control provisions, make certain provisions consistent with California law and implement other changes as deemed necessary by the Company and the Executive.

E.    The
Company believes the Executive will continue contributing to the growth and profitability of the Company and desires to retain the Executive as the Vice
PresidentHuman Resources of the Company.

F.    The
Executive represents that Executive has a right to enter into this Agreement, that there are no restrictions imposed by any third party Agreement which would prevent
the Executive from honoring all terms of this Agreement, and that the Executive will not enter into any arrangement in conflict with the terms of this Agreement.

G.    The
Executive is willing to make Executive's services available to the Company on the terms and conditions hereinafter set forth.

H.    The
Executive and the Company acknowledge that this Agreement supersedes the Original Agreement and any previous amendments to the Original Agreement.

AGREEMENT

Therefore, in consideration of the premises, mutual covenants and agreements of the parties contained herein, and other good and valuable consideration, the
receipt and adequacy of which is hereby acknowledged, Employer and the Executive hereby agree as follows:

1.Employment.Commencing on January 10, 2000 (the "Effective Date"), Employer, in reliance on the representations of
Executive set forth herein, shall employ (either directly or through assumption of the Original Agreement from ATI) the Executive and the Executive shall accept employment by Employer, upon the terms
and conditions set forth in this Agreement. The effectiveness of the Original Agreement was subject to the Executive's satisfactory completion of the Company's standard pre-employment
physical examination and drug and alcohol screen, which the Company and Executive acknowledge was completed prior to the Effective Date.

2.Term.The term of employment (the "Term") of this Agreement shall begin on the Effective Date and, except as otherwise
provided in Sections 7, 8, 9, 10, 11 and 12 below, shall end on the first

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anniversary date of the Effective Date. The Term of this Agreement shall be automatically and without action by either party extended for one additional calendar month on the last business day of
each calendar month (each, an "Extension Date") so that at any given time there are no fewer than eleven (11) nor more than twelve (12) months remaining unless one party gives written
notice to the other that it no longer wishes to extend the Term of this Agreement, after which written notice, the Term shall not be further extended except as may be provided in the following
sentence. However, in the event a Change in Control occurs during the Term, this Agreement will remain in effect for the longer of: (i) the expiration of the Term; or (ii) until all
obligations of the Company hereunder have been fulfilled and all benefits required hereunder have been paid to the Executive or other party entitled thereto.    The last day of the
calendar month in which the Term hereof, as extended from time to time, is then due to expire is hereinafter referred to as the "Expiration Date."

3.Duties.The Executive will serve as Vice PresidentHuman Resources of the Company and shall report to the
President and Chief Executive Officer ("CEO"). The Executive shall perform such duties as are consistent with the role of Vice PresidentHuman Resources of the Company and such other
duties as may be reasonably assigned to Executive by the CEO.

4.Compensation.During the Term, Executive shall be compensated as follows:



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5.Expense Reimbursement and Other Benefits.



6.Restrictions.



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7.Death.The Term shall terminate upon the death of the Executive and be of no further force or effect. Upon such
termination, Employer will pay the Executive's estate a lump sum equal to the sum of (A) one times the Annual Base Salary at the date of termination and (B) one times the full amount of
the AIP Bonus available to Executive, for the full year in which the death occurred or the previous year, whichever year is higher, at the full target bonus opportunity percentage provided under
Section 4(b) of this Agreement, to be calculated as if 100% of all corporate and personal performance objectives in the AIP were achieved.

8.Disability.If during the Term Executive is unable to perform services, by reason of illness or incapacity, even with
reasonable accommodation of any disability as required by applicable law, for a period of 180 consecutive days or more, Employer may, at its option, upon written notice to Executive, terminate the
Term and employment hereunder. If the Term is terminated as a result of the Executive's disability, Employer will pay the Executive, at the time of termination, (A) one times Annual Base Salary
at the date of termination, to be distributed in periodic installments according to Employer's customary payroll practices, (B) a lump sum equal to one times the full amount of the AIP Bonus
available to Executive, for the full year in which the termination occurred or the previous year, whichever year is higher, at the full target bonus opportunity percentage provided under
Section 4(b) of this Agreement, to be calculated as if 100% of all corporate and personal performance objectives in the AIP were achieved. Employer shall also continue to pay the premiums for
the same or substantially similar Welfare Benefits for the remainder of the Term. Notwithstanding the foregoing, if the Executive shall find other employment during the payment period pursuant to this
Section 8, then the Executive shall promptly notify Employer in writing of the date and terms of such employment and Employer shall be entitled to reduce the amount payable to the Executive
pursuant to this Section 8 during the period from the commencement of such other employment by the cash compensation received and to be received by the Executive for services rendered in
connection with such other employment. Employer reserves the right to provide this benefit through a policy of insurance.

9.Termination for Cause.



10.Termination Without Cause.At any time Employer shall have the right to terminate the Term and the Executive's employment
hereunder without Cause by written notice to the Executive. Upon any termination pursuant to this Section 10 (that is not a termination under any of Sections 7, 8, 9, 11 or 12), Employer shall
(A) pay the Executive a lump sum equal to one full year of the Executive's Annual Base Salary as of the date of termination; (B) pay Executive a lump sum equal to the full amount of the
AIP Bonus available to Executive, for the full year in which the termination occurred or the previous year, whichever year is higher, at the full target bonus opportunity percentage provided under
Section 4(b) of this Agreement, to be calculated as if 100% of all corporate and personal performance objectives in the AIP were achieved; and (C) provide and pay the full amount of
employer and employee share of the premiums for continued coverage of the Executive and Executive's spouse and

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dependents under the Employer's Welfare Benefits, pursuant to COBRA as applicable, for a period of one year after the date of termination or until and to the extent the Executive is covered by
comparable Welfare Benefits, whichever occurs first, and in the event such continued coverage is not allowed by law or the Employer's Welfare Benefits plans, the Executive shall be entitled to the
cash equivalent of the premiums for such benefits and the federal income tax consequences of such payments. The Company shall have no further liability hereunder (subject, however, to the provisions
of Section 5(a) and (d)). The Executive shall be entitled to receive all severance payments and benefits hereunder regardless of any future employment undertaken by the Executive as long as the
Executive is in full compliance with the terms of this Agreement.

11.Termination by Executive.



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12.Change in Control.



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13.Waivers.It is understood that either party may waive the strict performance of any covenant or agreement made herein;
however, any waiver made by a party hereto must be duly made in writing in order to be considered a waiver, and the waiver of one covenant or agreement shall not be considered a waiver of any other
covenant or agreement unless specifically in writing as aforementioned.

14.Savings Provisions.The invalidity, in whole or in part, of any covenant or restriction, or any section, subsection,
sentence, clause, phrase or word, or other provisions of this Agreement, as the same may be amended from time to time shall not affect the validity of the remaining portions thereof.

15.Governing Law.The Agreement shall be construed in accordance with and governed by the laws of the State of California
without giving effect to its choice of law provisions.

16.Notices.If either party desires to give notice to the other in connection with any of the terms and provisions of this
Agreement, said notice must be in writing and shall be deemed given when (a) delivered by hand (with written confirmation of receipt), (b) sent by facsimile (with written confirmation of
receipt), provided that a copy is mailed by registered mail, return receipt requested, or (c) when received by the addressee, if sent by a nationally recognized overnight delivery service
(receipt requested), in each case addressed to the party for whom it is intended as follows (or such other

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addresses as either party may designate by notice to the other party and, after the IPO/Spin-off, at the Parent Company's or Company's then principal executive
offices):

|If to Employer:  |  | Michael P. Hoopis
Water Pik Technologies, Inc.
23 Corporate Plaza
Suite 246
Newport Beach, CA 92660
|---------------- |  | ---------------------------------------------------------------------------------------------------
|If to Executive: |  | At the most recent home address of the Executive on the official records of the Employer           

17.Costs and Attorneys' Fees.In the event any legal action is necessary to enforce or interpret this Agreement, including
but not limited to a suit in equity, an action at law, or by arbitration, the prevailing party shall recover all costs and attorneys' fees, whether settled out of court, arbitrated, or tried (at both
trial and appellate levels).

18.Section 162(m) Limits.If and to the extent that any remuneration payable by Employer to the Executive for any year would
exceed the maximum amount of such remuneration that Employer may deduct for that year by reason of Section 162(m) of the Code, payment of the portion of the remuneration for that year that
would not be so deductible under Section 162(m) shall, in the sole discretion of the Board, be deferred so that it shall become payable at such time or times as the Board reasonably determines
that it would be deductible by Employer under Section 162(m), with interest at the "short-term applicable federal rate" as such term is defined in Section 1274(d) of the
Code. This provision shall not apply to payments due pursuant to Sections 11(c) and (d) as a result of a Change in Control as defined in Section 12.

19.Certain Additional Payments by the Company.



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20.No Third Party Beneficiary.Nothing expressed or implied in this Agreement is intended, or shall be construed, to confer
upon or give any person other than Employer, the parties hereto and their respective heirs, personal representatives, legal representatives, successors and assigns, any rights or remedies under or by
reason of this Agreement.

21.Waiver of Jury Trial.ALL PARTIES KNOWINGLY WAIVE THEIR RIGHTS TO REQUEST A TRIAL BY JURY IN ANY LITIGATION IN ANY COURT
OF LAW, TRIBUNAL OR LEGAL PROCEEDING INVOLVING THE PARTIES HERETO OR ANY DISPUTES ARISING OUT OF OR RELATED TO THIS AGREEMENT.

22.Successors.



23.Complete Agreement:This Agreement constitutes the complete agreement of the parties, and supersedes all prior or
contemporaneous agreements and understandings, whether oral, written or implied, regarding the subject matter. Both parties acknowledge that in entering into this Agreement,

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they have not relied on any promise, assurance, or representation other than those expressly set forth in this Agreement.

IN WITNESS WHEREOF, WATER PIK TECHNOLOGIES, INC., by its appropriate officer, signed this Agreement and Executive has signed this
Agreement, as of the day and year first above written.

| |  | WATER PIK TECHNOLOGIES, INC.
| |  | ----------------------------
| |  | By:                         
| |  | EXECUTIVE                   
| |  |                             
| |  | Theresa Hope-Reese          

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