By Inti Landauro

PARIS--French lens maker Essilor International (EI.FR) Monday said it has finalized the acquisition of U.S. sunglasses maker Costa Inc. (ATX) after shareholders agreed to tender their shares and it secured all regulatory approvals.

In November, the company had offered $21.50 for each Costa share or a total of $270 million.

Based in Rhode Island, Costa "is expected to report approximately $100 million in revenue in 2013," Essilor said.

Write to Inti Landauro at inti.landauro@wsj.com

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