United States
Securities and Exchange Commission
Washington, D.C. 20549

Form 8-K
Current Report

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  February 7, 2011

Black Diamond, Inc.
(Exact name of registrant as specified in its charter)

Delaware
  
0-24277
  
58-1972600
 (State or other jurisdiction
of incorporation)
  
 (Commission File Number)
  
 (IRS Employer
Identification Number)

2084 East 3900 South, Salt Lake City, Utah
  
84124
(Address of principal executive offices)
  
(Zip Code)

Registrant’s telephone number, including area code:  (801) 278-5552

N/A
(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 
 
 
Item 2.02 Results of Operations and Financial Condition

On February 7, 2011, the Registrant issued a press release announcing preliminary sales results for the fourth quarter and full year ended December 31, 2010. A copy of the press release is furnished as Exhibit 99.1 and incorporated herein by reference (the “press release”).
 
The Registrant reports its financial results in accordance with U.S. generally accepted accounting principles (“GAAP”). The press release contains the non-GAAP measure pro forma sales. The Registrant also believes that presentation of certain non-GAAP measures (i.e., pro forma sales) provides useful information for the understanding of its ongoing operations and enables investors to focus on period-over-period operating performance, and thereby enhances the user’s overall understanding of the Registrant’s current financial performance relative to past performance and provides, to the nearest GAAP measures, a better baseline for modeling future earnings expectations. Non-GAAP measures are reconciled to comparable GAAP financial measures in the financial tables within the press release. The Registrant cautions that non-GAAP measures should be considered in addition to, but not as a substitute for, the Registrant’s reported GAAP results. Additionally, the Registrant notes that there can be no assurance that the above referenced non-GAAP financial measures are comparable to similarly titled financial measures by other publicly traded companies.
 
The information in this current report on Form 8-K and in Exhibit 99.1 attached hereto shall not be deemed “filed” for purposes of Section 18 of the Securities Act of 1934, as amended, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.

 
 
 

Item 9.01  Financial Statements and Exhibits

 
(d)
Exhibits. The following Exhibit is filed herewith as a part of this report:

Exhibit
Description
   
99.1
Press Release dated February 7, 2011 (furnished only).
 
 
 
 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: February 7, 2011


 
BLACK DIAMOND, INC.
   
   
 
By: /s/ Robert Peay
Name: Robert Peay
Title: Chief Financial Officer, Secretary and Treasurer
          (Principal Financial and Accounting  Officer)
   
 
 
 
 
 
EXHIBIT INDEX
 
Exhibit
Description
   
99.1
Press Release dated February 7, 2011 (furnished only).