Luxottica Group, S.p.A. (LUX)

CERTIFICATE OF NON-FOREIGN STATUS - ENTITY

Section 1445 of the Internal Revenue Code of 1986, as amended, provides that a transferee of a U.S. real property interest must withhold tax if the transferor is a foreign person.  For U.S. tax purposes (including Section 1445), the owner of a disregarded entity (which has legal title to a U.S. real property interest under local law) will be the transferor of the property and not the disregarded entity.  To inform the transferee that withholding of tax is not required, the undersigned hereby certifies the following on behalf of [NAME OF TRANSFEROR]:

1.                                       [NAME OF TRANSFEROR] is not a foreign corporation, foreign partnership, foreign trust, or foreign estate (as those terms are defined in the Internal Revenue Code and Income Tax Regulations);

2.                                       [NAME OF TRANSFEROR] is not a disregarded entity as defined in Treasury Regulation Section 1.1445-2(b)(2)(iii);

3.                                       [NAME OF TRANSFEROR]’s U.S. employer identification number is _________________; and

4.                                       [NAME OF TRANSFEROR]’s office address is:

[ADDRESS]

[NAME OF TRANSFEROR] understands that this certification may be disclosed to the Internal Revenue Service by the transferee and that any false statement contained herein could be punished by fine, imprisonment, or both.

Under penalties of perjury I declare that I have examined this certification and to the best of my knowledge and belief it is true, correct and complete, and I further declare that I have authority to sign this document on behalf of [NAME OF TRANSFEROR].