On December 31, 2008, Optical Cable Corporation and its wholly-owned subsidiary Superior Modular Products Incorporated d/b/a SMP Data Communications amended employment agreements with each of Neil D. Wilkin, Jr., Tracy G. Smith and William R. Reynolds (each, an "Amendment" and together, the "Amendments"). The purpose of the Amendments was to bring the employment agreements in compliance with the provisions of Section 409A of the Internal Revenue Code and the rules promulgated thereunder. Section 409A of the Internal Revenue Code was enacted to add certain requirements for continued tax favorable treatment of nonqualified deferred compensation arrangements.

Each Amendment is attached hereto as an exhibit and is incorporated herein by reference.

(c) Exhibits

The following are filed as Exhibits to this Report.

Exhibit No.   Description of Exhibit
10.1          Amendment to Employment Agreement between Optical Cable Corporation and
              Neil D. Wilkin, Jr. dated December 31, 2008 (FILED HEREWITH)

10.2          Amendment to Employment Agreement between Optical Cable Corporation and
              Tracy G. Smith. dated December 31, 2008 (FILED HEREWITH)

10.3          Amendment to Employment Agreement between Superior Modular Products
              Incorporated and William R. Reynolds dated December 31, 2008 (FILED
              HEREWITH)