Registration No. 333-80767

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

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                         POST EFFECTIVE AMENDMENT NO. 1
                                       TO
                                    FORM S-8
             REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

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                              CONCORD CAMERA CORP.
             (Exact Name of Registrant as Specified in Its Charter)

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          New Jersey                                              13-3152196
(State or Other Jurisdiction of                                (I.R.S. Employer
 Incorporation or Organization)                              Identification No.)

                            4000 Hollywood Boulevard
                        Presidential Circle - Suite 240-N
                            Hollywood, Florida 33021
                                 (954) 331-4200
          (Address, including Zip Code, of Principal Executive Offices)

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                       Concord Camera Corp. Incentive Plan
                            (Full Title of the Plan)

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                                 Ira B. Lampert
                            4000 Hollywood Boulevard
                        Presidential Circle - Suite 240-N
                            Hollywood, Florida 33021
                                 (954) 331-4200
            (Name, Address, including Zip Code, and Telephone Number,
                   including Area Code, of Agent for Service)

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Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

         Large accelerated filer |_|                   Accelerated filer |_|

          Non-accelerated filer |X|                Smaller reporting company |_|
(Do not check if a smaller reporting company)

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                            REMOVAL FROM REGISTRATION

The Registration Statement No. 333-80767 on Form S-8 (the "Registration
Statement") covered shares of common stock, no par value (the "Common Stock") of
Concord Camera Corp., a New Jersey corporation (the "Company"), issuable by the
Company to certain employees.

The offering pursuant to the Registration Statement has been terminated. In
accordance with undertakings made in the Registration Statement to remove from
registration, by means of post-effective amendments, any securities of the
Company that remain unsold at the termination of the offering, the Company
hereby removes from registration all shares of the Common Stock registered but
not sold under the Registration Statement.

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                                   SIGNATURES

      Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Post-Effective
Amendment No. 1 to Form S-8 to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Hollywood, State of Florida, on May
27, 2010.

                                Concord Camera Corp.

                                /s/ Ira B. Lampert
                                ------------------------------------------------
                                Ira B. Lampert
                                Chief Executive Officer, President and Treasurer

Pursuant to the requirements of the Securities Act of 1933, this Post-Effective
Amendment No. 1 to Form S-8 has been signed by the following persons in the
capacities and on the dates indicated.



Signature                                                          Title                                        Date

                                                                                                     
/s/ Ira B. Lampert                                    Chairman, Chief Executive Officer,                    May 27, 2010
----------------------------                               President and Treasurer
Ira B. Lampert                         Principal Executive Officer, Principal Financial Officer
                                                   (and Principal Accounting Officer)

/s/ Roger J. Beit                                                 Director                                  May 27, 2010
----------------------------
Roger J. Beit

/s/ William J. O'Neill, Jr.                                       Director                                  May 27, 2010
----------------------------
William J. O'Neill, Jr.