Exhibit 99(c)

HANGER ORTHOPEDIC GROUP, INC.

Offer for Outstanding

101/4% Senior Notes due 2014

in Exchange For

101/4% Senior Notes due 2014,

which have been Registered Under

the Securities Act of 1993,

as Amended

To Our Clients:

Enclosed for your consideration is a Prospectus, dated          , 2006 (the “Prospectus”), and the related Letter of Transmittal (the “Letter of Transmittal”), relating to the offer (the “Exchange Offer”) of Hanger Orthopedic Group, Inc. (the “Company”) to exchange 101/4% Senior Notes due 2014, which have been registered under the Securities Act of 1933, as amended (the “New Notes”), for its outstanding 101/4% Senior Notes due 2014 (the “Old Notes”), upon the terms and subject to the conditions described in the Prospectus and the Letter of Transmittal. The Exchange Offer is being made in order to satisfy certain obligations of the Company contained in the Registration Rights Agreement dated as of May 26, 2006, by and among the Company, the subsidiary guarantors referred to therein and the initial purchasers referred to therein.

This material is being forwarded to you as the beneficial owner of the Old Notes held by us for your account but not registered in your name. A tender of such Old Notes may only be made by us as the holder of record and pursuant to your instructions.

Accordingly, we request instructions as to whether you wish us to tender on your behalf the Old Notes held by us for your account, pursuant to the terms and conditions set forth in the enclosed Prospectus and Letter of Transmittal.

Your instructions should be forwarded to us as promptly as possible in order to permit us to tender the Old Notes on your behalf in accordance with the provisions of the Exchange Offer. The Exchange Offer will expire at 5:00 p.m. New York City time, on          , 2006, unless extended by the Company. Any Old Notes tendered pursuant to the Exchange Offer may be withdrawn at any time before the Expiration Date.

Your attention is directed to the following:

1. The Exchange Offer is for any and all Old Notes.

2. The Exchange Offer is subject to certain conditions set forth in the Prospectus in the section captioned “The Exchange Offer — Conditions.”

3. Any transfer taxes incident to the transfer of Old Notes from the holder to the Company will be paid by the Company, except as otherwise provided in the Instructions in the Letter of Transmittal.

4. The Exchange Offer expires at 5:00 p.m., New York time, on          , 2006, unless extended by the Company.

If you wish to have us tender your Old Notes, please instruct us by completing, executing and return to us the instruction form on the back of this letter. The Letter of Transmittal is furnished to you for information only and may not be used directly by you to tender Old Notes.

INSTRUCTION WITH RESPECT TO

THE EXCHANGE OFFER

The undersigned acknowledge(s) receipt of your letter and the enclosed material referred to therein relating to the Exchange Offer made by Hanger Orthopedic Group, Inc. with respect to its Old Notes.

This will instruct you to tender the Old Notes held by you for the account of the undersigned, upon and subject to the terms and conditions set forth in the Prospectus and the related Letter of Transmittal.

Please tender the Old Notes held by you for my account as indicated below:

	Aggregate Principal Amount of Old Notes
101/4% Senior Notes due 2014
	Signature(s)
[  ] Please do not tender any Old Notes held by you for my accounts	(Print Name(s) here)
Dated:          , 2006	Address
	Area Code and Telephone Number
	Tax Identification or Social Security No(s).

None of the Old Notes held by us for your account will be tendered unless we receive written instructions from you to do so. Unless a specific contrary instruction is given in the space provided, your signature(s) hereon shall constitute an instruction to us to tender all the Old Notes held by us for your account.