13D Filing: Viex Capital Advisors, LLC and Immersion Corp (IMMR)

D.

VSO GP II

(a)

VSO GP II, as the general partner of VSO II, may be deemed the beneficial owner of the 1,550,774 Shares beneficially owned by VSO II.

Percentage: Approximately 5.3%

(b)

1. Sole power to vote or direct vote: 0 2. Shared power to vote or direct vote: 1,550,774 3. Sole power to dispose or direct the disposition: 0 4. Shared power to dispose or direct the disposition: 1,550,774

(c)

VSO GP II has not entered into any transactions in the Shares since the filing of Amendment No. 5.

E.

VIEX Capital

(a)

VIEX Capital, as the investment manager of Series One and VSO II, may be deemed the beneficial owner of the (i) 532,802 Shares beneficially owned by Series One, including 195,000 Shares underlying call options currently exercisable as further described in Item 6 hereto, and (ii) 1,550,774 owned by VSO II.

Percentage: Approximately 7.1%

(b)

1. Sole power to vote or direct vote: 0 2. Shared power to vote or direct vote: 2,083,576 3. Sole power to dispose or direct the disposition: 0 4. Shared power to dispose or direct the disposition: 2,083,576

(c)

VIEX Capital has not entered into any transactions since the filing of Amendment No. 5.

F.

Eric Singer

(a)

Mr. Singer, as the managing member of VIEX GP and VIEX Capital, may be deemed the beneficial owner of the (i) 532,802 Shares beneficially owned by Series One, including 195,000 Shares underlying call options currently exercisable as further described in Item 6 hereto, and (ii) 1,550,774 owned by VSO II.

Percentage: Approximately 7.1%

(b)

1. Sole power to vote or direct vote: 0 2. Shared power to vote or direct vote: 2,083,576 3. Sole power to dispose or direct the disposition: 0 4. Shared power to dispose or direct the disposition: 2,083,576

(c)

Mr. Singer has not entered into any transactions in the Shares since the filing of Amendment No. 5.