Unfortunately, we are unable to sufficiently develop the business to support the combined operation. However, our licensing arrangement in Oklahoma City is progressing well and we continue to evaluate this type of operation, as we consider future business expansion.
Now, I’d like to review our 2010 second quarter financial result. As in the past, we are providing both GAAP and adjusted revenues and operating loss as a means of measuring performance. The adjusted results account for the non-cash impact of the accounting for separately priced extended warranties. A reconciliation of revenues and operating loss as reported in accordance with GAAP is provided at the end of the news release we issued this morning.
For the second quarter of 2010, revenues were $26.3 million, compared with $31.7 million for the 2009 second quarter, and adjusted revenues were $24.7 million, compared with $29.4 million for the 2009 second quarter. We performed 15,266 procedures at 62 Vision centers during the 2010 second quarter, compared with 17,864 procedures at 71 Vision centers during the 2009 second quarter.
Our year-over-year same store procedure volume declined 5%, compared with a 25% year-over-year decline in the 2010 first quarter. We attribute lower procedure volume in the 2010 second quarter to a 34% year-over-year decline in pre-operative appointment bookings, which we believe is primarily due to reduced consumer confidence. A 33% year-over-year decline in spending on marketing activities and a decrease in the number of Vision centers from 71 to 62.Same store revenues decreased 9% for the second quarter, while adjusted same store revenues decreased 7%. This is a dramatic improvement from the 23% and 22% respective declines in year-over-year same store and adjusted same store revenues in the first quarter. We reported an operating loss of $5.4 million and adjusted operating loss of $6.8 million for the 2010 second quarter. Read the rest of this transcript for free on seekingalpha.com