1.Date of occurrence of the event:2010/05/28

2.Counterparty to the contract or commitment:HUGA OPTOTECH INC

3.Relationship to the Company:none

4.Starting and ending dates (or rescission date) of the

contract or commitment:2010/05/28～

5.Major content (not applicable where rescinded):

Pls. refer to the following descriptions

6.Restrictive covenants (not applicable where rescinded):none

7.Effect on company finances and business (not applicable where rescinded):

Pls. refer to the following descriptions

8.Concrete purpose/objective (not applicable where rescinded):

The Strategic cooperation plan

9.Any other matters that need to be specified:

(1)The board of directors of Epistar approved the purchase of HUGA’s stock

to be issued for new capital (cash) in the amount of NTD 1,500,000,000, and

the board of Epistar further resolved to issue new stock to exchange for

HUGA's outstanding stock held by its shareholders.  HUGA Stock to be held by

Epistar after this Round will be approximately 47.88% of HUGA's total

outstanding stock. The stock exchange rate is 1: 2.36 (one Epistar share

to 2.36 HUGA shares)

(2)The purpose and content of this Strategic Cooperation:

A. Enhancing the synergy of technologies and know-how between the parties

in order to stimulate efficient resource usage.

B. Strengthening strategic cooperation and enhancing the performance of

management.