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Toms is a for-profit company based in Santa Monica, California, that operates the non-profit subsidiary, Friends of Toms. The company designs and sells shoes based on the Argentine alpargata design as well as eyewear. When Toms sells a pair of shoes a pair of shoes is given to an impoverished child, and when Toms sells a pair of eyewear, part of the profit is used to save or restore the eyesight for people in developing countries.