Item 2.02 Results of Operations and Financial Condition

On February 10, 2009, InFocus Corporation issued a press release announcing a net loss of $13.1 million, or $0.32 per share, on revenues of $51.4 million for its fourth quarter ended December 31, 2008. In addition, InFocus Corporation announced a net loss of $23.0 million, or $0.57 per share, on revenues of $255.7 million for the year ended December 31, 2008. A copy of the press release is attached as Exhibit 99.1.

We provide in the press release certain non-GAAP financial measures, including pro forma net loss and pro forma net loss per share. As used herein, "GAAP" refers to accounting principles generally accepted in the United States. Pro forma net loss and pro forma net loss per share exclude the impact of certain restructuring and impairment items from the directly comparable GAAP measures. As required by Regulation G, the press release contains a reconciliation of the non-GAAP financial measures to the most directly comparable GAAP measures. We believe the non-GAAP measures are useful to investors because they provide an alternative method for measuring the operating performance of our business, excluding certain non-recurring and non-cash items that would normally be included in the most directly comparable GAAP financial measure. Our management uses these non-GAAP financial measures along with the most directly comparable GAAP financial measures in evaluating our operating performance. Non-GAAP financial measures should not be considered in isolation from, or as a substitute for, financial information presented in compliance with GAAP, and non-GAAP financial measures as reported by us may not be comparable to similarly titled items reported by other companies.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

The following exhibit is attached hereto and this list is intended to constitute the exhibit index:

99.1 Press release dated February 10, 2009 regarding fourth quarter 2008 operating results.

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