Attached files

file filename
10-K - FORM 10-K, DECEMBER 31, 2010 - EMERGING VISION INCform10k.htm
EX-32.1 - CERTIFICATION OF CEO & CFO - EMERGING VISION INCexhibit32.htm
EX-21.1 - LIST OF SUBSIDIARIES - EMERGING VISION INCexhibit21.htm
EX-31.1 - CERTIFICATION OF CEO - EMERGING VISION INCexhibit31.htm
EX-10.28 - TERM NOTE - EMERGING VISION INCexhibit10b.htm
EX-10.29 - REVOLVING LINE OF CREDIT NOTE AND CREDIT AGREEMENT - EMERGING VISION INCexhibit10c.htm
EX-31.2 - CERTIFICATION OF CFO - EMERGING VISION INCexhibit31a.htm
EX-10.30 - LETTER OF REAFFIRMATION OF GUARANTY, ABSOLUTE ASSIGNMENT OF FRANCHISE NOTES AND PROCEEDS DUE, ASSIGNMENT OF RENTS AND SUBLEASES, PLEDGE AGREEMENT AND UNITED STATES TRADEMARK COLLATERAL ASSIGNMENT AND SECURITY AGREEMENT - EMERGING VISION INCexhibit10d.htm
EX-10.27 - AMENDED, MODIFIED, EXTENDED AND RESTATED NON-REVOLVING LINE OF CREDIT NOTE AND CREDIT AGREEMENT - EMERGING VISION INCexhibit10a.htm

EXHIBIT 23.1




CONSENT OF INDEPENDENT AUDITORS
 
Board of Directors
Emerging Vision, Inc.
 
We consent to the incorporation of our report dated March 31, 2011 on our audits of the consolidated financial statements of Emerging Vision, Inc. for the years ended December 31, 2010 and 2009 included in this Form 10-K.
 
 
 
/s/ Rosen Seymour Shapss Martin & Company, LLP
 
Rosen Seymour Shapss Martin & Company, LLP
 
 
New York, New York
March 31, 2011