-By Gregory Solman

LOS ANGELES Newly formed ONE/x here is diving into the Olympics opening ceremony tonight with a commercial for high-definition television maker Vizio.

Called "Splash," the 30-second spot shows an athlete executing a spectacular slow-motion dive as a voiceover explains that the Vizio 1080 P display's 120-Hertz smooth-motion video feature yields impressive picture quality.

Jason Wulfsohn, ONE/x cd and also the spot's director, said the effort emphasizes the brand's superior technology -- a change of strategy from past ads that focused on price.

Wulfsohn, media director Ben Tiernan and account head Duffy Humbert founded ONE/x (meant to suggest "inversion") earlier this year.

Vizio previously worked with production house Jam Media, which had employed Wulfsohn as a director. When the trio opened their boutique, they did so with Vizio as their founding -- and so far only -- client.

Earlier in his career, Wulfsohn had directed for Propaganda after he graduated with a film degree from the University of Southern California.

In 10 years at Omnicom's TBWA\Chiat\Day, Playa del Rey, Calif., Humbert worked on accounts ranging from ABC to Taco Bell, then moved to IPG's Deutsch, Marina del Rey, Calif. "I prefer the energy of small, entrepreneurial teams," she said.

Tiernan's resume includes stints at the West Coast operations of Aegis' Carat and Omnicom's OMD, where he worked on big brands like Adidas.

Wulfsohn intends to expand and contract the agency staff-wise based on client needs and he also plans to continue directing spots, he said.

Vizio spent $15 million on measured media in 2007, per Nielsen Monitor-Plus.