1.Date of occurrence of the event:2010/10/08

2.Company name:Epistar Corporation

3.Relationship to the Company (please enter ”head office” or

”affiliate company”):head office

4.Reciprocal shareholding ratios:N/A

5.Cause of occurrence:

Owing to incorrect exchange rate, the realized amount of settled position

in the forward contract that EPISTAR’s subsidiary, Luxlite(Shenzhen) Corp.,

has engaged in is corrected as below:

Before revision:NT$34,615,000，After revision: NT$236,161,000

6.Countermeasures:Information is revised and uploaded.

7.Any other matters that need to be specified:N/A