**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

 

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**FORM 10-K/A**

**(Amendment No. 1)**

 

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**(Mark One)**
| x |   | **ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF  THE SECURITIES  EXCHANGE ACT OF 1934** |
|---|--------|--------------------------------------------------------------------------------------------|

 

**For the fiscal year ended December 31, 2005**

 

**OR**

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

 

**For thetransition period from                    to                    .**

 

**Commission File Number 333-116038**

 

**SYMMETRY MEDICAL INC.**

(Exact name of Registrant as Specified in itsCharter)

 
| **Delaware**                                                  | ** ** | **35-1996126**                      |
|---------------------------------------------------------------|------------|-------------------------------------|
| (State or Other Jurisdiction ofIncorporation or Organization) | ** ** | (I.R.S. EmployerIdentification No.) |

 

 
| **220 W. Market Street, Warsaw, Indiana** | ** ** | **46580**  |
|-------------------------------------------|------------|------------|
| (Address of Principal Executive Offices)  | ** ** | (Zip Code) |

 

Registrant’s TelephoneNumber, Including Area Code:**(574) 268-2252**

 

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**Securities Registered Pursuant toSection 12(b) of the Act:**

 
| **Title  of Each Class**            | ** ** | **Name of  Exchange on Which Registered** |
|-------------------------------------|------------|-------------------------------------------|
| **Common Stock, $0.0001 par value** | ** ** | **New York Stock Exchange**               |

 

 

**Securities Registered Pursuant toSection 12(g) of the Act:**

**None**

**(Title of Class)**

 

Indicate by check mark if the registrant is awell-known seasoned issuer, as defined in Rule 405 of the SecuritiesAct.  Yes o  No x

 

Indicate by check mark if the registrant isnot required to file reports pursuant to Section 13 or Section 15(d)of the Act.  Yes o  No x

 

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

 

Indicated by check mark if disclosure ofdelinquent filers pursuant to Item 405 of Regulation S-K is notcontained herein, and will not be contained, to the best of registrant'sknowledge, in definitive proxy or information statements incorporated byreference in Part III of this Form 10-K or any amendment to theForm 10-K. x

 

Indicate by check mark whether the registrantis a large accelerated filer, an accelerated filer, or a non-accelerated filer.See definition of accelerated filer and large accelerated filer inRule 12b-2 of the Exchange Act. Large accelerated filer o Acceleratedfiler x Non accelerated filer o

 

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

 

 

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**Table of Contents**

 

**DOCUMENTS INCORPORATED BY REFERENCE**

 

None.

 

 

**EXPLANATORY NOTE**

 

Symmetry Medical, Inc. (the “Company”)hereby amends its Annual Report on Form 10-K for the year endedDecember 31, 2005 for the sole purpose of updating the Exhibits includedwithin Part IV, Item 15 to include the audited financial statements for theCompany’s 2004 Employee Stock Purchase Plan which is described in Part II, ofForm 10-K for year ended December 31, 2005.

 

Items in the Annual Reporton Form 10-K not referenced below are not amended, and this amendment does notreflect events occurring after the original filing of the Annual Report on Form10-K, or modify or update those disclosures as presented in the Form 10-Kexcept to the extent set forth herein. Items referenced herein are amended asset forth below.

 

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**Part IV**

 

**ITEM 15.               EXHIBITS, FINANCIAL STATEMENT SCHEDULES**

 

 

3.               Exhibits:

 

 
| **Exhibit Number** | ** ** | **Description**                                                                                                                 |
|--------------------|------------|---------------------------------------------------------------------------------------------------------------------------------|
|               |       |                                                                                                                            |
| 10.1               |       | Audited Financial  Statements of Symmetry Medical Inc. 2004 Employee Stock Purchase Plan for the  year ended December 31, 2005. |
|               |       |                                                                                                                            |
| 23.1               |       | Consent of Independent  Registered Public Accounting Firm, BKD, LLP                                                             |
|               |       |                                                                                                                            |
| 23.2               |       | Consent of Independent  Registered Public Accounting Firm, Ernst & Young, LLP                                               |

 

 

**SIGNATURES**

 

Pursuant to the requirements of Section 13 or15(d) of the Securities Exchange Act of 1934, the Registrant has duly causedthis report to be signed on its behalf by the undersigned, thereunto dulyauthorized.

 
|        |   | SYMMETRY MEDICAL INC. |
|-------------|--------|-----------------------|
|        |   |                  |   |
| May 1, 2006 |   | By:                   | /s/    BRIAN  MOORE |
|        |   |                  | **Chief  Executive Officer and President** |

 

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