3. LOSS PER SHARE

The reconciliation of shares used to calculate basic and diluted loss per share consists of the following:

	Three months ended				Nine months ended
	September 29, 2012		October 1, 2011		September 29, 2012		October 1, 2011
Weighted average common shares for basic loss per share		71,143		67,997		70,520		67,550

Effect of dilutive securities:
Stock options (*)		-		-		-		-
Unvested restricted shares (*)		-		-		-		-

Adjusted weighted average shares for diluted loss per share		71,143		67,997		70,520		67,550

*	Incremental shares from restricted shares and stock options are computed using the treasury stock method.

For the three and nine months ended September 29, 2012 and October 1, 2011, potential additional dilution arising from any of the Company's outstanding stock options or unvested restricted stock (shares or units) are detailed below. Such potential dilution was excluded as their effect was anti-dilutive.

	Three months ended				Nine months ended
	September 29, 2012		October 1, 2011		September 29, 2012		October 1, 2011

Stock options		3,054		4,937		3,054		4,937
Unvested restricted shares and units		1,433		2,353		1,433		2,353