Occam Networks, Inc.

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Website: N/A
Stock Symbol: NASDAQ: OCNW
Market Value: N/A (in millions)

This Annual Report on Form 10-K for the fiscal year ended December 31, 2007, or this Form 10-K, contains forward-looking statements. These forward-looking statements include, among other things, predictions regarding our future:

º • º revenues and profits;

º • º gross margin;

º • º research and development expenses;

º • º sales and marketing expenses;

º • º general and administrative expenses;

º • º pricing and cost reduction activities;

º • º income tax provision and effective tax rate;

º • º realization of deferred tax assets;

º • º cash flows;

º • º liquidity and sufficiency of existing cash, cash equivalents, and investments for near-term requirements;

º • º purchase commitments;

º • º product development and transition     

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