POWER OF ATTORNEY


      Know all men by these presents, that the
undersigned hereby constitutes and appoints Walter
McBride and Gloria Ciancio, and each of them, signing
singly, the undersigned's true and lawful attorney-in-
fact to:

(1)	execute for and on behalf of the undersigned,
in the undersigned's capacity as a greater
than 10% stockholder and/or an officer and/or
director of SRS Labs, Inc. (the "Company"),
all statements or reports under Section 16 of
the Securities Exchange Act of 1934, as
amended (the "Exchange Act") and the rules
thereunder with respect to the beneficial
ownership of the securities issued by the
Company, including, without limitation, all
initial statements of beneficial ownership on
Form 3, all statements or changes of
beneficial ownership on Form 4, and all
annual statements of beneficial ownership on
Form 5 and all other documents that may be
required from time to time (including,
without limitation, all amendments and
supplemental to any such statements,
documents or forms), to be filed with the
United States Securities and Exchange
Commission (the "Commission");

(2)	do and perform any and all acts for and on
behalf of the undersigned which may be
necessary or desirable to complete and
execute any such Form 3, 4, 5 or such other
document as may be required from time to time
and timely file such statements, documents
and forms with the Commission and any stock
exchange, or other similar authority; and

(3)	take any other action of any type whatsoever
in connection with the foregoing which, in
the opinion of any such attorney-in-fact, may
be of benefit to, in the opinion of any such
attorney-in-fact, may be of benefit to, in
the best interest of, or legally required by,
the undersigned, it being understood that the
documents executed by such attorney-in-fact
on behalf of the undersigned pursuant to this
Power of Attorney shall be in such form and
shall contain such terms and conditions as
such attorney-in-fact may approve in such
attorney-in-fact's discretion.

      The undersigned hereby grants to each such
attorney-in-fact full power and authority to do and
perform any and every act and thing whatsoever
requisite, necessary, or proper to be done in the
exercise of any of the rights and powers herein
granted, as fully to all intents and purposes as the
undersigned might or could do if personally present,
with full power of substitution or revocation, hereby
ratifying and confirming all that such attorney-in-
fact, or such attorney-in-fact's substitute or
substitutes, shall lawfully do or cause to be done by
virtue of this Power of Attorney and the rights and
powers herein granted.  The undersigned acknowledges
that the foregoing attorneys-in-fact, in serving in
such capacity at the request of the undersigned, are
not assuming, nor is the Company assuming, any of the
undersigned's responsibilities to comply with Section
16 of the Exchange Act.

      This Power of Attorney shall remain in full force
and effect until the undersigned is no longer required
to file Form 3, 4, 5 or other like documents as may be
required from time to time with respect to the
undersigned's holdings of and transactions in
securities issued by the Company, or unless earlier
revoked by the undersigned in a signed writing
delivered to the foregoing attorneys-in-fact.

      IN WITNESS WHEREOF, the undersigned has caused
this Power of Attorney to be executed as of this 30th
day of November 2011.


/s/Misako Yuen
Misako Yuen



CONFIRMING STATEMENT


            This statement confirms that the undersigned,
Misako Yuen, has authorized Walter McBride and Gloria
Ciancio, and each of them, signing singly, to execute
and file on the undersigned's behalf all Forms 3, 4,
and 5 (including any amendments thereto) that the
undersigned may be required to file with the U.S.
Securities and Exchange Commission as a result of the
undersigned's ownership of or transactions in
securities of SRS Labs, Inc.  The authority of Thomas
C.K. Yuen, Walter McBride and Gloria Ciancio under this
statement shall continue until the undersigned is no
longer required to file Forms 3, 4, and 5 with regard
to the undersigned's ownership of or transactions in
securities of SRS Labs, Inc., unless earlier revoked in
writing.  The undersigned acknowledges that Walter
McBride and Gloria Ciancio are not assuming any of the
undersigned's responsibilities to comply with Section
16 of the Securities Exchange Act of 1934.




Dated as of November 30, 2011



							/s/ Misako Yuen
							Misako Yuen



OC/POWER OF ATTORNEY-CONF STMT-CURRENT.DOC
26204.78814

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