Summary of OPTICAL CABLE CORP

Item 9.01 Financial Statements and Exhibits.

The following financial statements are attached hereto as Exhibit 99.1 and are incorporated herein by reference.

(a) Audited Financial statements of business acquired, Superior Modular Products Incorporated, doing business as SMP Data Communications.

Report of Independent Registered Public Accounting Firm                               3
Superior Modular Products Incorporated Balance Sheet as of December 31, 2007          4
Superior Modular Products Incorporated Statement of Income for the Year Ended
December 31, 2007                                                                     5
Superior Modular Products Incorporated Statement of Stockholder's Equity for the
Year Ended December 31, 2007                                                          6
Superior Modular Products Incorporated Statement of Cash Flows for the Year Ended
December 31, 2007                                                                     7

(b) Pro forma financial information.

Pro Forma Condensed Consolidated Results of Operations for the Year Ended October 31, 2007 and for the six months ended April 30, 2008

Not Applicable.

(d) Exhibits.

23.1   Consent of Brown, Edwards & Company, L.L.P. (FILED HEREWITH)

99.1   Audited Financial Statements relating to acquisition of SMP Data
       Communications. (FILED HEREWITH)

99.2   Unaudited Proforma Condensed Consolidated Results of Operations for the
       Year Ended October 31, 2007 and for the six months ended April 30, 2008.
       (FILED HEREWITH)

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