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Exhibit 99.(a)(1)(o)                    
 
 
 

 
       
2008 Exhange Offer Calculations
     
       
Name of Optionee:
 
XXXXXXXXXX
 
Date of Option Exchange Offer:
 
March 31, 2008
 
Number of New Stock Shares:
 
                                     XXX
 
 
 
 
5/12/2008 SYPR Closing Price:
 
XXX
 
       
Taxable Income
 
                                      -
 
Federal
                 -
25.00%
 
State (KY)
                 -
6.00%
 
Medicare
                 -
1.45%
 
Local (KY)
                 -
1.16%
 
County (KY)
                 -
0.60%
 
Total
                 -
34.21%
 
Tax withholding
 
                                      -
 
       
Full shares required
 
                                      -
 
       
       
Exact shares needed to pay tax withholding
 
                                      -
 
       
Tax withholding overpayment
 
                                      -
shares
       
Amount due to shareholder for
     
  tax withholding overpayment
 
 $                                   -
 
       
Balance of shares due to shareholder
 
                                      -