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    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">UNITED
      STATES</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SECURITIES
      AND EXCHANGE COMMISSION</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
      D.C. 20549</font></div>
    <div align="center"><br></div>
    <div align="center"><br></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K</strong></font></div>
    <div align="center"><br></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</strong></font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Pursuant
      to Section 13 or 15(d) of the Securities Exchange Act of
      1934</strong></font></div>
    <div align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="left"><br></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
      Report (Date of earliest event reported): April 6, 2006 (March 31,
      2006)</font></div>
    <div align="center"><br></div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>CONCORD
      CAMERA CORP.</u></font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      name of registrant as specified in its charter)</font><br></div>
    <div align="center"><br></div>
    <div align="left"><br></div>
    <div align="left">
      <table border="0" bordercolor="#000000" cellpadding="0" cellspacing="0" width="100%">

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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>New
                Jersey</u></font></div>
            </td>
            <td valign="top" width="27%" style="border-bottom: medium none;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>13-3152196</u></font></div>
            </td>
          </tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
                or other jurisdiction</font></div>
            </td>
            <td valign="top" width="27%" style="border-bottom: medium none;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
                Employer</font></div>
            </td>
          </tr>
          <tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">of
                incorporation)</font></div>
            </td>
            <td valign="top" width="27%" style="border-bottom: medium none;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification
                Number)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>0-17038</u></font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Commission
      File Number)</font><br></div>
    <div align="left"><br></div>
    <div align="center"><u><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4000
      Hollywood Boulevard, </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">6</font><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman"><sup><sub>th</sub></sup></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Floor
      North Tower,</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Hollywood, Florida 33021</font></u></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
      of principal executive offices) (Zip Code)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -3.6pt" align="left"><br></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registrant's
      telephone number, including area code: (954) 331-4200</font><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      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:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: -27pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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            <td style="width: 27pt;">&#160;</td>
            <td style="width: 18pt;"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)</font></div>
            </td>
          </tr>

      </table>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Soliciting
                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12)</font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
                240.14d-2(b))</font></div>
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      </table>
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            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
                240.13e-4(c))</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      1.01 Entry into a Material Definitive Agreement.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      information set forth below under Item 5.02(c) relating to the amended Terms
      of
      Employment of each of Blaine A. Robinson and Scott L. Lampert is also responsive
      to this Item 1.01 and is hereby incorporated into this Item by
      reference.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      disclosed in a Current Report on Form 8-K filed with the Securities and Exchange
      Commission (the &#8220;Commission&#8221;) on November 29, 2005, the Board of Directors (the
&#8220;Board&#8221;) of Concord Camera Corp. (the &#8220;Company&#8221;) appointed Gerald J. Angeli to
      the newly created position of Senior Vice President, Director of Operations
      on
      November 22, 2005. As of April 1, 2006, in accordance with the recommendation
      of
      the Company&#8217;s Chief Executive Officer, the Compensation and Stock Option
      Committee (the &#8220;Committee&#8221;) of the Board approved an increase, effective January
      1, 2006, in Mr. Angeli&#8217;s annual base salary, from $200,000 to $250,000.
      Effective January 1, 2006, Mr. Angeli was no longer paid an overseas allowance
      of $25,000 per annum. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      of
      April 3, 2006, the Board appointed Mr. Angeli to serve as an Assistant Secretary
      of the Company in addition to his then current duties.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company and Mr. Angeli entered into Amendment No. 5 dated April 3, 2006 (the
      &#8220;Angeli Amendment&#8221;) to Mr. Angeli&#8217;s Terms of Employment having an effective date
      of April 17, 2000. The Angeli Amendment memorialized the above actions of the
      Board and the Committee with respect to his Terms of Employment and is attached
      to this report as Exhibit 10.1 </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">and
      incorporated herein by reference. The description set forth in this report
      of
      the amended terms and conditions of Mr. Angeli&#8217;s employment with the Company is
      qualified in its entirety by reference to the full text of the Angeli Amendment.
      </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      5.02 Departure of Directors or Principal Officers; Election of Directors;
      Appointment of Principal Officers.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)
      As
      previously disclosed in a Current Report on Form 8-K filed with the Commission
      on December 27, 2005 (the &#8220;December 27 Report&#8221;), the term of employment with the
      Company of each of Keith L. Lampert (&#8220;Keith Lampert&#8221;), former Executive Vice
      President and Chief Operating Officer of the Company, and Harlan I. Press
      (&#8220;Press&#8221;), former Vice President, Treasurer, Principal Financial Officer and
      Assistant Secretary of the Company, was extended for three months through March
      31, 2006 and the ending date of the employment of Alan Schutzman (&#8220;Schutzman&#8221;
and together with Keith Lampert and Press, the &#8220;Separating Executives&#8221;), former
      Senior Vice President, General Counsel and Secretary of the Company, was changed
      from September 14, 2006 to (and including) March 31, 2006. Each of the
      Separating Executives separated from the Company and its subsidiaries and
      affiliates, and concluded the term of his employment with the Company and its
      subsidiaries and affiliates, effective as of the close of business on March
      31,
      2006. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)
      On
      March 31, 2006, the Board appointed Blaine A. Robinson to the position of Vice
      President&#160;&#8212; Finance, Treasurer and Assistant Secretary and Scott L. Lampert
      to the position of Vice President, General Counsel and Secretary effective
      April
      1, 2006. The Board also appointed Mr. Robinson to serve as the Company&#8217;s
      Principal Financial Officer effective April 1, 2006. </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      March
      31, 2006, in accordance with the recommendation of the Company&#8217;s Chief Executive
      Officer, the Committee approved (i) an increase, effective February 11, 2005,
      in
      Mr. Robinson&#8217;s annual base salary from $159,000 to $175,000 and in his monthly
      car allowance from $500 to $750; (ii) an increase, effective April 1, 2006,
      in
      Mr. Robinson&#8217;s annual base salary from $175,000 to $210,000, a further increase,
      effective October 1, 2006, in his annual base salary from $210,000 to $220,000,
      provided he has met certain performance objectives to be mutually agreed upon
      by
      the Chief Executive Officer and Mr. Robinson, and severance of four (4) months
      base salary and car allowance if the Company terminates his employment at any
      time without &#8220;cause&#8221; (as such term is defined in his Terms of Employment
      effective February 11, 2003 (the &#8220;Robinson TOE&#8221;)); and (iii) an increase,
      effective April 1, 2006, in Mr. Scott Lampert&#8217;s annual base salary from $175,000
      to $210,000, a further increase, effective October 1, 2006, in his annual base
      salary from $210,000 to $220,000, provided he has met certain performance
      objectives to be mutually agreed upon by the Chief Executive Officer and Mr.
      Scott Lampert, and severance of four (4) months base salary and car allowance
      if
      the Company terminates his employment at any time without &#8220;cause&#8221; (as such term
      is defined in his Terms of Employment effective August 1, 2001 (the &#8220;Scott
      Lampert TOE&#8221;)).</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Robinson, 47, joined the Company in February 2003 as</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Corporate Controller of the Company and has served as the Company&#8217;s Principal
      Accounting Officer since September 20, 2004. Prior to joining the Company,
      </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">from
      May
      2002 to February 2003, Mr. Robinson was employed by Spherion Corporation and
      served as a financial and accounting consultant to the Company. Previously,
      Mr.&#160;Robinson was Chief Financial Officer of Green2go.com, Inc. from March
      2000 to September 2001 and Assistant Corporate Controller of AutoNation, Inc.
      from March 1997 to March 2000. Mr. Robinson is a member of the American
      Institute of Certified Public Accountants, the Florida Institute of Certified
      Public Accountants and Financial Executives Institute.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr.
      Scott
      Lampert, 44, who is no relation to Ira B. Lampert, the Company&#8217;s Chairman, Chief
      Executive Officer and President, joined the Company in May 1999 as
      Patent/Intellectual Property Attorney and served as Intellectual Property and
      Business Development Counsel from August 2001 until August 2005 and as Associate
      General Counsel of the Company from August 2005 until taking up his new duties
      as Vice President, General Counsel and Secretary of the Company effective April
      1, 2006. Prior to joining the Company, Mr. Scott Lampert was in private
      practice. He holds a Juris Doctor </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>cum
      laude </em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">from
      Nova
      Southeastern University, a Masters of Business Administration from Fordham
      University and a Bachelor of Science in Engineering from Tulane University
      and
      is a member of the Florida Bar and is licensed to practice before the United
      States Patent and Trademark Office.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      of
      April 1, 2006, the Company and Mr. Robinson entered into Amendment No. 2
      (&#8220;Amendment No. 2&#8221;) and Amendment No. 3 (&#8220;Amendment No. 3&#8221;) to the Robinson TOE
      and the Company and Mr. Scott Lampert entered into Amendment No. 1 (&#8220;Amendment
      No. 1&#8221;; and together with Amendments Nos. 2 and 3 to the Robinson TOE, the
&#8220;Amendments&#8221;) to the Scott Lampert TOE. The Amendments memorialized the above
      actions of the Board and the Committee.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Each
      of
      the Robinson TOE and the Scott Lampert TOE also (i) provide for automatic annual
      renewals of the executive&#8217;s employment with the Company until terminated either
      by the Company for &#8220;cause&#8221; (as defined therein) or at any time by either party
      for any reason or no reason with thirty (30) days&#8217; prior written notice; and
      (ii) prohibit the executive from competing with the Company for twelve (12)
      months following termination of his employment with the Company. </font></div>
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        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">3</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      description set forth in this report of the Amendments is qualified in its
      entirety by reference to the full text of each of Amendments Nos. 2 and 3 to
      the
      Robinson TOE, attached hereto as Exhibits 10.2 and 10.3, respectively, and
      incorporated herein by reference, and to the full text of each&#160;of Amendment
      No. 1 to the Scott Lampert TOE and the Scott Lampert TOE, attached hereto as
      Exhibits 10.4 and 10.5, respectively, and incorporated herein by
      reference.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      5.05 Amendments to the Registrant&#8217;s Code of Ethics, or Waiver of a Provision of
      the Code of Ethics.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)
      On
      and effective April 3, 2006, the Board approved the Company&#8217;s revised and
      restated Code of Conduct (the &#8220;Code&#8221;), which is the Company&#8217;s code of ethics
      that applies to all employees, officers and directors of the Company, called
      &#8220;affiliates&#8221; in the Code. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      revisions consist of technical and non-substantive amendments to clarify and
      streamline sections of the Code and the addition of a cover letter addressed
      to
      all employees of the Company and its subsidiaries, as well as the following
      additional provisions that are noteworthy:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td align="right" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#167;&#160;&#160;</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
                II was added to clarify the fundamental purpose of the Code: to deter
                business acts or omissions by the Company&#8217;s affiliates that may violate
                laws, policies or standards of business ethics and to assure that
                any
                threatened or actual violations are detected as early as possible.
                Section
                II also sets forth the general principles underlying the Code, which
                are
                built on honesty, integrity and
                openness.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td align="right" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#167;&#160;&#160;</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
                III(2) generally incorporates into the Code other policy statements
                and
                compliance documents that the Company has issued or may issue in
                the
                future.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td align="right" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#167;&#160;&#160;</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
                VI was added to emphasize that a core value of the Company is that
                all
                corporate actions must be ethical in order for such actions to comply
                with
                the Code.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td align="right" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#167;&#160;&#160;</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
                VIII, &#8220;Securities Trading,&#8221; was revised to conform more closely to the
                Company&#8217;s Securities Law Compliance
                Policy.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td align="right" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#167;&#160;&#160;</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
                XIV, &#8220;Export Controls and International Trade Sanctions,&#8221; was added to
                incorporate into the Code the Company&#8217;s recently adopted Export &amp;
                International Trade Statement of
                Policy.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td align="right" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#167;&#160;&#160;</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
                XVI was added to put affiliates on notice as to the danger inherent
                in
                signing documents that may legally bind the
                Company.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td align="right" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#167;&#160;&#160;</font></td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Section
                XXI was updated with the names and contact information of the individuals
                to whom affiliates should address issues and questions in connection
                with
                the Code. </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      revised and restated Code of Conduct has been posted on the Company&#8217;s website,
</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>www.concord-camera.com</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.
      The
      revised and restated Code of Conduct is annexed to this report as Exhibit 14.1
      and should be read in its entirety due to the significant revisions made to
      it.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">4</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      9.01 Financial Statements and Exhibits.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibits.</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="line-height: 1.25;">
              <td style="width: 36pt;">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit</font></div>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>No.&#160;&#160;&#160;&#160;&#160;&#160;
                  </u></font></div>
              </td>
              <td style="width: 36pt;">&#160;</td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Description</font></div>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>of
                  Exhibit&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                  </u></font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.1</font></div>
            </td>
            <td style="width: 36pt;">&#160;</td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
                No. 5 to Terms of Employment of Gerald J. Angeli with Concord Camera
                Corp.
                dated April 3, 2006</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.2</font></div>
            </td>
            <td style="width: 36pt;">&#160;</td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
                No. 2 to Terms of Employment of Blaine Robinson with Concord Camera
                Corp.
                dated April 1, 2006 </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.3</font></div>
            </td>
            <td style="width: 36pt;">&#160;</td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
                No. 3 to Terms of Employment of Blaine Robinson with Concord Camera
                Corp.
                dated April 1, 2006 (exclusive of Exhibits C, D and E thereto, which
                were
                each previously filed with the Commission as exhibits to the Company&#8217;s
                Annual Report on Form 10-K for the year ended July 3, 2004 and are
                incorporated herein by reference) </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.4</font></div>
            </td>
            <td style="width: 36pt;">&#160;</td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
                No. 1 to Terms of Employment of Scott L. Lampert with Concord Camera
                Corp.
                dated April 1, 2006 (exclusive of Exhibits C, D and E thereto, which
                were
                each previously filed with the Commission as exhibits to the Company&#8217;s
                Annual Report on Form 10-K for the year ended July 3, 2004 and are
                incorporated herein by reference)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="line-height: 1.25;">
              <td style="width: 36pt;">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.5</font></div>
              </td>
              <td style="width: 36pt;">&#160;</td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Terms
                  of Employment of Scott L. Lampert with Concord Camera Corp. effective
                  August 1, 2001.</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">14.1</font></div>
            </td>
            <td style="width: 36pt;">&#160;</td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Concord
                Camera Corp. Code of Conduct (Rev.
                3-30-06)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURE</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">CONCORD
              CAMERA
              CORP.</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:
              April 6, 2006</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;Scott
              L.
              Lampert</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="FONT-FAMILY: " size="1">&#160;</font></td>
            <td align="left">
              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Scott
              L. Lampert, Vice President,</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">General
              Counsel and Secretary</font></td>
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{"company-data": {"conformed-name": "CONCORD CAMERA CORP", "cik": "0000831861", "assigned-sic": "3861", "irs-number": "133152196", "state-of-incorporation": "NJ", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-17038", "film-number": "06745763"}, "business-address": {"street1": "4000 HOLLYWOOD BLVD", "street2": "STE 650 NORTH", "city": "HOLLYWOOD", "state": "FL", "zip": "33021", "phone": "9543314211"}, "mail-address": {"street1": "4000 HOLLYWOOD BLVD", "street2": "STE 650 NORTH", "city": "HOLLYWOOD", "state": "FL", "zip": "33021"}}
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): April 6, 2006 (March 31,
      2006)
CONCORD
      CAMERA CORP.
(Exact
      name of registrant as specified in its charter)
New
                Jersey
13-3152196
(State
                or other jurisdiction
(I.R.S.
                Employer
of
                incorporation)
Identification
                Number)
0-17038
(Commission
      File Number)
4000
      Hollywood Boulevard,
6
th
Floor
      North Tower,
Hollywood, Florida 33021
(Address
      of principal executive offices) (Zip Code)
Registrant's
      telephone number, including area code: (954) 331-4200
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
      1.01 Entry into a Material Definitive Agreement.
The
      information set forth below under Item 5.02(c) relating to the amended Terms
      of
      Employment of each of Blaine A. Robinson and Scott L. Lampert is also responsive
      to this Item 1.01 and is hereby incorporated into this Item by
      reference.
As
      disclosed in a Current Report on Form 8-K filed with the Securities and Exchange
      Commission (the "Commission") on November 29, 2005, the Board of Directors (the
"Board") of Concord Camera Corp. (the "Company") appointed Gerald J. Angeli to
      the newly created position of Senior Vice President, Director of Operations
      on
      November 22, 2005. As of April 1, 2006, in accordance with the recommendation
      of
      the Company's Chief Executive Officer, the Compensation and Stock Option
      Committee (the "Committee") of the Board approved an increase, effective January
      1, 2006, in Mr. Angeli's annual base salary, from $200,000 to $250,000.
      Effective January 1, 2006, Mr. Angeli was no longer paid an overseas allowance
      of $25,000 per annum.
As
      of
      April 3, 2006, the Board appointed Mr. Angeli to serve as an Assistant Secretary
      of the Company in addition to his then current duties.
The
      Company and Mr. Angeli entered into Amendment No. 5 dated April 3, 2006 (the
      "Angeli Amendment") to Mr. Angeli's Terms of Employment having an effective date
      of April 17, 2000. The Angeli Amendment memorialized the above actions of the
      Board and the Committee with respect to his Terms of Employment and is attached
      to this report as Exhibit 10.1
and
      incorporated herein by reference. The description set forth in this report
      of
      the amended terms and conditions of Mr. Angeli's employment with the Company is
      qualified in its entirety by reference to the full text of the Angeli Amendment.
Item
      5.02 Departure of Directors or Principal Officers; Election of Directors;
      Appointment of Principal Officers.
(b)
      As
      previously disclosed in a Current Report on Form 8-K filed with the Commission
      on December 27, 2005 (the "December 27 Report"), the term of employment with the
      Company of each of Keith L. Lampert ("Keith Lampert"), former Executive Vice
      President and Chief Operating Officer of the Company, and Harlan I. Press
      ("Press"), former Vice President, Treasurer, Principal Financial Officer and
      Assistant Secretary of the Company, was extended for three months through March
      31, 2006 and the ending date of the employment of Alan Schutzman ("Schutzman"
and together with Keith Lampert and Press, the "Separating Executives"), former
      Senior Vice President, General Counsel and Secretary of the Company, was changed
      from September 14, 2006 to (and including) March 31, 2006. Each of the
      Separating Executives separated from the Company and its subsidiaries and
      affiliates, and concluded the term of his employment with the Company and its
      subsidiaries and affiliates, effective as of the close of business on March
      31,
      2006.
(c)
      On
      March 31, 2006, the Board appointed Blaine A. Robinson to the position of Vice
      President — Finance, Treasurer and Assistant Secretary and Scott L. Lampert
      to the position of Vice President, General Counsel and Secretary effective
      April
      1, 2006. The Board also appointed Mr. Robinson to serve as the Company's
      Principal Financial Officer effective April 1, 2006.
2
On
      March
      31, 2006, in accordance with the recommendation of the Company's Chief Executive
      Officer, the Committee approved (i) an increase, effective February 11, 2005,
      in
      Mr. Robinson's annual base salary from $159,000 to $175,000 and in his monthly
      car allowance from $500 to $750; (ii) an increase, effective April 1, 2006,
      in
      Mr. Robinson's annual base salary from $175,000 to $210,000, a further increase,
      effective October 1, 2006, in his annual base salary from $210,000 to $220,000,
      provided he has met certain performance objectives to be mutually agreed upon
      by
      the Chief Executive Officer and Mr. Robinson, and severance of four (4) months
      base salary and car allowance if the Company terminates his employment at any
      time without "cause" (as such term is defined in his Terms of Employment
      effective February 11, 2003 (the "Robinson TOE")); and (iii) an increase,
      effective April 1, 2006, in Mr. Scott Lampert's annual base salary from $175,000
      to $210,000, a further increase, effective October 1, 2006, in his annual base
      salary from $210,000 to $220,000, provided he has met certain performance
      objectives to be mutually agreed upon by the Chief Executive Officer and Mr.
      Scott Lampert, and severance of four (4) months base salary and car allowance
      if
      the Company terminates his employment at any time without "cause" (as such term
      is defined in his Terms of Employment effective August 1, 2001 (the "Scott
      Lampert TOE")).
Mr.
      Robinson, 47, joined the Company in February 2003 as
Corporate Controller of the Company and has served as the Company's Principal
      Accounting Officer since September 20, 2004. Prior to joining the Company,
from
      May
      2002 to February 2003, Mr. Robinson was employed by Spherion Corporation and
      served as a financial and accounting consultant to the Company. Previously,
      Mr. Robinson was Chief Financial Officer of Green2go.com, Inc. from March
      2000 to September 2001 and Assistant Corporate Controller of AutoNation, Inc.
      from March 1997 to March 2000. Mr. Robinson is a member of the American
      Institute of Certified Public Accountants, the Florida Institute of Certified
      Public Accountants and Financial Executives Institute.
Mr.
      Scott
      Lampert, 44, who is no relation to Ira B. Lampert, the Company's Chairman, Chief
      Executive Officer and President, joined the Company in May 1999 as
      Patent/Intellectual Property Attorney and served as Intellectual Property and
      Business Development Counsel from August 2001 until August 2005 and as Associate
      General Counsel of the Company from August 2005 until taking up his new duties
      as Vice President, General Counsel and Secretary of the Company effective April
      1, 2006. Prior to joining the Company, Mr. Scott Lampert was in private
      practice. He holds a Juris Doctor
cum
      laude
from
      Nova
      Southeastern University, a Masters of Business Administration from Fordham
      University and a Bachelor of Science in Engineering from Tulane University
      and
      is a member of the Florida Bar and is licensed to practice before the United
      States Patent and Trademark Office.
As
      of
      April 1, 2006, the Company and Mr. Robinson entered into Amendment No. 2
      ("Amendment No. 2") and Amendment No. 3 ("Amendment No. 3") to the Robinson TOE
      and the Company and Mr. Scott Lampert entered into Amendment No. 1 ("Amendment
      No. 1"; and together with Amendments Nos. 2 and 3 to the Robinson TOE, the
"Amendments") to the Scott Lampert TOE. The Amendments memorialized the above
      actions of the Board and the Committee.
Each
      of
      the Robinson TOE and the Scott Lampert TOE also (i) provide for automatic annual
      renewals of the executive's employment with the Company until terminated either
      by the Company for "cause" (as defined therein) or at any time by either party
      for any reason or no reason with thirty (30) days' prior written notice; and
      (ii) prohibit the executive from competing with the Company for twelve (12)
      months following termination of his employment with the Company.
3
The
      description set forth in this report of the Amendments is qualified in its
      entirety by reference to the full text of each of Amendments Nos. 2 and 3 to
      the
      Robinson TOE, attached hereto as Exhibits 10.2 and 10.3, respectively, and
      incorporated herein by reference, and to the full text of each of Amendment
      No. 1 to the Scott Lampert TOE and the Scott Lampert TOE, attached hereto as
      Exhibits 10.4 and 10.5, respectively, and incorporated herein by
      reference.
Item
      5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of
      the Code of Ethics.
(a)
      On
      and effective April 3, 2006, the Board approved the Company's revised and
      restated Code of Conduct (the "Code"), which is the Company's code of ethics
      that applies to all employees, officers and directors of the Company, called
      "affiliates" in the Code.
The
      revisions consist of technical and non-substantive amendments to clarify and
      streamline sections of the Code and the addition of a cover letter addressed
      to
      all employees of the Company and its subsidiaries, as well as the following
      additional provisions that are noteworthy:
§
Section
                II was added to clarify the fundamental purpose of the Code: to deter
                business acts or omissions by the Company's affiliates that may violate
                laws, policies or standards of business ethics and to assure that
                any
                threatened or actual violations are detected as early as possible.
                Section
                II also sets forth the general principles underlying the Code, which
                are
                built on honesty, integrity and
                openness.
§
Section
                III(2) generally incorporates into the Code other policy statements
                and
                compliance documents that the Company has issued or may issue in
                the
                future.
§
Section
                VI was added to emphasize that a core value of the Company is that
                all
                corporate actions must be ethical in order for such actions to comply
                with
                the Code.
§
Section
                VIII, "Securities Trading," was revised to conform more closely to the
                Company's Securities Law Compliance
                Policy.
§
Section
                XIV, "Export Controls and International Trade Sanctions," was added to
                incorporate into the Code the Company's recently adopted Export &
                International Trade Statement of
                Policy.
§
Section
                XVI was added to put affiliates on notice as to the danger inherent
                in
                signing documents that may legally bind the
                Company.
§
Section
                XXI was updated with the names and contact information of the individuals
                to whom affiliates should address issues and questions in connection
                with
                the Code.
The
      revised and restated Code of Conduct has been posted on the Company's website,
www.concord-camera.com
.
      The
      revised and restated Code of Conduct is annexed to this report as Exhibit 14.1
      and should be read in its entirety due to the significant revisions made to
      it.
4
Item
      9.01 Financial Statements and Exhibits.
(d)
Exhibits.
Exhibit
No.
Description
of
                  Exhibit
10.1
Amendment
                No. 5 to Terms of Employment of Gerald J. Angeli with Concord Camera
                Corp.
                dated April 3, 2006
10.2
Amendment
                No. 2 to Terms of Employment of Blaine Robinson with Concord Camera
                Corp.
                dated April 1, 2006
10.3
Amendment
                No. 3 to Terms of Employment of Blaine Robinson with Concord Camera
                Corp.
                dated April 1, 2006 (exclusive of Exhibits C, D and E thereto, which
                were
                each previously filed with the Commission as exhibits to the Company's
                Annual Report on Form 10-K for the year ended July 3, 2004 and are
                incorporated herein by reference)
10.4
Amendment
                No. 1 to Terms of Employment of Scott L. Lampert with Concord Camera
                Corp.
                dated April 1, 2006 (exclusive of Exhibits C, D and E thereto, which
                were
                each previously filed with the Commission as exhibits to the Company's
                Annual Report on Form 10-K for the year ended July 3, 2004 and are
                incorporated herein by reference)
10.5
Terms
                  of Employment of Scott L. Lampert with Concord Camera Corp. effective
                  August 1, 2001.
14.1
Concord
                Camera Corp. Code of Conduct (Rev.
                3-30-06)
SIGNATURE
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.
CONCORD
              CAMERA
              CORP.
Date:
              April 6, 2006
By:
/s/ Scott
              L.
              Lampert
Scott
              L. Lampert, Vice President,
General
              Counsel and Secretary
5