1.Date of occurrence of the event:2010/09/10

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:

Regarding the subsidiary company Luxlite(Shenzhen) Corp. Ltd. the derivative

trading of 2010 July, the fair value of forward outstanding position

erroneously included the fair value of the contract amount. Details are

revised as follows:

Unit: NT1,000

Month:        Before revision                 After revision

(contract amount included)      (contract amount excluded)

July 2010     1,020,422                        -1,528

6.Countermeasures:Information is revised and uploaded.

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