This was posted on another forum. I've never heard of them and know nothing about them. However they are a new outfit and maybe the link will provide some interesting new information. I would hazzard a guess they are aimed at the hunting market .
http://theronoptics.com/binoculars.html
One thing that interests me is their field photos. At least one of those guys has Swarovski binos around his neck and another you may know as "Greenhorn" from another board is a died in the wool Swarovski fan, and I guarantee he used Swarovski binos and spotter on those hunts, as he has already discussed it elsewhere. Knowing that and posting those photos leaves me wondering about their advertising/marketing dept.
Here in Milwaukee on Craigslist, there is an offer of selling a Theron binoculars at full price.
They show in that ad that they are selling from Sussex, WI. The website above has a contact number that is a 262 area code which also covers Sussex, WI.
Rob.