1.Date of the resolution by the board of directors or shareholders’

meeting:2010/05/28

2.Content of the investment plan:

Epistar Corporation is going to begin strategic cooperation with

HUGA Optotech Inc.

3.Anticipated date of execution of the investment:NA

4.Source of funds:Own funds

5.Concrete purpose/objective:

In order to enhance the synergy of technologies and know-how and stimulate

efficient resource usage.

Strengthening strategic cooperation and enhancing the performance of

management and shareholders' value.

6.Any other matters that need to be specified:

The following investment shall be based upon the actually progress of

strategic cooperation between both parties.