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Alias Born 07/13/2004

Re: None

Tuesday, 08/07/2007 8:53:51 AM

Tuesday, August 07, 2007 8:53:51 AM

Post# of 36
Email from FACE Inv. Relations:

xxxx,

I apologize for the late reply ... I was out on a personal day yesterday.

Regarding your question, the difference between the 13.9 million and the 14.5 million is that the 13.9 million represent basic shares outstanding. The 14.5 million represent dilutive shares outstanding (basic plus options outstanding).

I hope this helps you. If you need any further help, feel free to contact me.

Richard J. Almeida
Physicians Formula Holdings, Inc.
(626) 334-3395, Ext. 1246

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