Yes they do. My wife needed new glasses last week, and picked up Nikon frames and lenses. We joked with the optician about wanting Pentax SMC; she said Pentax made lenses but such were not carried by her store.
frank theriault wrote, in part:
Does Pentax make eyeglass lenses? I know Nikon does, and it seems to me that someone here once said that Pentax does as well.
