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  <p align="center" style="border:none;margin:0pt 0pt .0001pt;padding:0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
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  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED STATES</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SECURITIES AND EXCHANGE COMMISSION</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington, D.C. 20549</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT REPORT</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant to Section&nbsp;13 or 15(d)&nbsp;of the
  Securities Exchange Act of 1934</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Date of Report (Date of earliest event reported): May&nbsp;8,
  2008</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman"><img width="108" height="21" src="g137141bai001.jpg"></font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SRS LABS, INC.</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact Name of registrant as specified in its charter)</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  
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    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">0-21123</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">33-0714264</font></b></p>
    </td>
   </tr>
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    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other jurisdiction of incorporation)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission File Number)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS Employer</font></p>
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Identification No.)</font></p>
    </td>
   </tr>
   <tr>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="66%" colspan="3" valign="top" style="padding:0pt 0pt 0pt 0pt;width:66.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2909 Daimler Street<br>
    Santa Ana, California</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;"><br>
    92705</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="66%" colspan="3" valign="top" style="padding:0pt 0pt 0pt 0pt;width:66.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of principal executive offices)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.0%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:32.0%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Zip Code)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registrant&#146;s telephone number, including area code:<b> (949)
  442-1070</b></font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Not Applicable</font></b></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or former address, if changed since last report)</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Check the
  appropriate box below if the Form&nbsp;8-K filing is intended to simultaneously
  satisfy the filing obligation of the registrant under any of the following
  provisions:</font></b></p>
  
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><b><font size="2" face="Wingdings" style="font-size:10.0pt;font-weight:bold;">o</font> Written
  communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR
  230.425)</b></p>
  
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><b><font size="2" face="Wingdings" style="font-size:10.0pt;font-weight:bold;">o</font> Soliciting
  material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR
  240.14a-12)</b></p>
  
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><b><font size="2" face="Wingdings" style="font-size:10.0pt;font-weight:bold;">o</font>
  Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under the
  Exchange Act (17 CFR 240.14d-2 (b))</b></p>
  
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><b><font size="2" face="Wingdings" style="font-size:10.0pt;font-weight:bold;">o</font>
  Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under the
  Exchange Act (17 CFR 240.13e-4(c))</b></p>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;">
  
  <p style="border:none;margin:0pt 0pt .0001pt;padding:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  </div>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <div style="margin:0pt 0pt .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\msounda\08-13714-1\task2924254\13714-1-ba.htm',USER='105074',CD='May  8 17:49 2008' -->
  
  
  <br clear="all" style="page-break-before:always;">
  
  
  <div>
  
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 2.02.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Results of Operation and Financial
  Condition.</font></b></p>
  
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  information being furnished in this Item 2.02 and in Exhibit&nbsp;99.1 shall
  not be deemed &#147;filed&#148; for purposes of Section&nbsp;18 of the Securities
  Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), or incorporated by
  reference in any filing under the Securities Act of 1933, as amended or the
  Exchange Act, except as shall be expressly set forth by specific reference in
  such filing.</font></p>
  
  <p style="margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On May&nbsp;8,
  2008, SRS Labs,&nbsp;Inc. issued a press release announcing its operating
  results for the first quarter 2008. A copy of the press release is attached
  hereto as Exhibit&nbsp;99.1 and incorporated by reference herein.</font></p>
  
  <p style="margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 9.01.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Financial Statements and Exhibits.</font></b></p>
  
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="97%" style="border-collapse:collapse;margin-left:14.4pt;width:97.34%;">
   <tr>
    <td width="7%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:7.7%;">
    <p style="margin:0pt 0pt .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.08%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="89%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:89.22%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="7%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:7.7%;">
    <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
    </td>
    <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.08%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="89%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:89.22%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Press Release
    dated May&nbsp;8, 2008.</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="margin:0pt 0pt .0001pt 72.0pt;text-align:center;text-indent:-72.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt 72.0pt;text-align:center;text-indent:-72.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="line-height:normal;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>
  
  <p style="line-height:normal;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p style="margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant
  to the requirements of the Securities Exchange Act of 1934, the registrant has
  duly caused this report to be signed on its behalf by the undersigned,
  thereunto duly authorized.</font></p>
  
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="43%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:43.34%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0pt 0pt 0pt 0pt;width:54.0%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SRS LABS, INC.,</font></p>
    </td>
   </tr>
   <tr>
    <td width="43%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:43.34%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0pt 0pt 0pt 0pt;width:54.0%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">a Delaware
    corporation</font></p>
    </td>
   </tr>
   <tr>
    <td width="43%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:43.34%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0pt 0pt 0pt 0pt;width:54.0%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="43%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:43.34%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0pt 0pt 0pt 0pt;width:54.0%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
   <tr>
    <td width="43%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:43.34%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date: May&nbsp;8,
    2008</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0pt 0pt 0pt 0pt;width:54.0%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="3%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:3.58%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
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    <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:50.42%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;/S/
    THOMAS C.K. YUEN</font></p>
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    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="3%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:3.58%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="50%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:50.42%;">
    <p style="margin:0pt 0pt .0001pt 30.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Thomas C.K. Yuen</font></p>
    </td>
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    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="3%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:3.58%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="50%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:50.42%;">
    <p style="margin:0pt 0pt .0001pt 30.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chairman of the Board and</font></p>
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    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.66%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="3%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:3.58%;">
    <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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    <td width="50%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:50.42%;">
    <p style="margin:0pt 0pt .0001pt 30.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive Officer</font></p>
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metadata_filer: {"company-data": {"conformed-name": "SRS LABS INC", "cik": "0001016470", "assigned-sic": "3674", "irs-number": "330714264", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-21123", "film-number": "08814509"}, "business-address": {"street1": "2909 DAIMIER ST", "city": "SANTA ANA", "state": "CA", "zip": "92705", "phone": "9494421070"}, "mail-address": {"street1": "2909 DAIMLER ST", "city": "SANTA ANA", "state": "CA", "zip": "92705"}}
text: UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the
  Securities Exchange Act of 1934
  Date of Report (Date of earliest event reported): May 8,
  2008
  SRS LABS, INC.
  (Exact Name of registrant as specified in its charter)
  Delaware
  0-21123
  33-0714264
  (State or other jurisdiction of incorporation)
  (Commission File Number)
  (IRS Employer
  Identification No.)
  2909 Daimler Street
  Santa Ana, California
  92705
  (Address of principal executive offices)
  (Zip Code)
  Registrant's telephone number, including area code:
  (949)
  442-1070
  Not Applicable
  (Former name or former address, if changed since last report)
  Check the
  appropriate box below if the Form 8-K filing is intended to simultaneously
  satisfy the filing obligation of the registrant under any of the following
  provisions:
  o
  Written
  communications pursuant to Rule 425 under the Securities Act (17 CFR
  230.425)
  o
  Soliciting
  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
  240.14a-12)
  o
  Pre-commencement communications pursuant to Rule 14d-2(b) under the
  Exchange Act (17 CFR 240.14d-2 (b))
  o
  Pre-commencement communications pursuant to Rule 13e-4(c) under the
  Exchange Act (17 CFR 240.13e-4(c))
  Item 2.02.              Results of Operation and Financial
  Condition.
  The
  information being furnished in this Item 2.02 and in Exhibit 99.1 shall
  not be deemed "filed" for purposes of Section 18 of the Securities
  Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by
  reference in any filing under the Securities Act of 1933, as amended or the
  Exchange Act, except as shall be expressly set forth by specific reference in
  such filing.
  On May 8,
  2008, SRS Labs, Inc. issued a press release announcing its operating
  results for the first quarter 2008. A copy of the press release is attached
  hereto as Exhibit 99.1 and incorporated by reference herein.
  Item 9.01.              Financial Statements and Exhibits.
  Exhibit No.
  Description
  99.1
  Press Release
    dated May 8, 2008.
  SIGNATURES
  Pursuant
  to the requirements of the Securities Exchange Act of 1934, the registrant has
  duly caused this report to be signed on its behalf by the undersigned,
  thereunto duly authorized.
  SRS LABS, INC.,
  a Delaware
    corporation
  Date: May 8,
    2008
  By:
  /S/
    THOMAS C.K. YUEN
  Thomas C.K. Yuen
  Chairman of the Board and
  Chief Executive Officer
  2