Item 2.02 Results of Operations and Financial Condition
In a press release dated October 28, 2009, the Company announced its results of operations for the fiscal quarter ended September 26, 2009. A copy of the press release is set forth in Exhibit 99.1 hereto and incorporated herein by reference.
The information in this Item 2.02 and the attached Exhibit 99.1 shall not be deemed "filed" under Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section or Sections 11 and 12(a)(2) of the Securities Act of 1933, as amended, and is not incorporated by reference into any of the Company's filings under the Securities Act of 1933, as amended, or under the Securities Exchange Act of 1934, as amended, whether made before or after the date of this report and irrespective of any general incorporation language in any such filing, unless the Company expressly states in such filing that such information is to be considered "filed" or incorporated by reference therein.
The Company is making reference to non-GAAP financial information in both the press release and in the related conference call. A reconciliation of these non-GAAP financial measures to the comparable GAAP financial measures is contained in the attached press release. Item 9.01. Financial Statements and Exhibits

(d) Exhibits Exhibit No. Description of Exhibit 99.1 Tollgrade Communications, Inc. Press Release dated October 28, 2009, announcing results of operations for the fiscal quarter ended September 26, 2009.

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