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EXHIBIT 10.53
 MANUFACTURING AGREEMENT
  SYNTAX SGC SYNTAX SYNTAXe ÖLEVIA
      1. INTERPRETATION
  Business Day
    
    means a day (other than a Saturday or Sunday) on which
banks generally are open for business in Taiwan;Cost Price
    
    means the price at which Manufacturer shall manufacture and
provide the Products to
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Syntax as determined and confirmed by the Parties
from time to time when Syntax places purchase
order for the Products to Manufacturer;Effective Date
    
    means the date on which the last of the Parties
hereto executed this Agreement;Intellectual Property
     Rights
    
    means patents, trademarks, service marks, design
rights, registered designs, trade or business
names or signs, copyrights (including rights in
computer software), and all rights or forms of
protection of a similar nature or having
equivalent or similar effect to any of these
which may subsist anywhere in the world of or
relating to the Products;Parties
    
    means Syntax and Manufacturer;Products
    
    means LCD television, LCOS television, and other
related products;Trademark
    
    means SYNTAXand/or SGC SYNTAXand/or SYNTAXe
and/or ÖLEVIA;Working Hours
    
    means 9:00 a.m. to 5:30 p.m. on a Business Day.
 2. PLACING ORDERS
   3. PRICE AND PAYMENT
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4. TERMS OF TRADING
   5. MANUFACTURERS OBLIGATIONS
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6. INTELLECTUAL PROPERTY RIGHTS
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7. WARRANTIES AND LIMITATIONS OF LIABILITY
    8. TERM AND TERMINATION
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9. CONSEQUENCES OF TERMINATION
      10. FORCE MAJEURE
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11. NO PARTNERSHIP
  12. ASSIGNABILITY AND SUBCONTRACTING
        13. DISPUTE RESOLUTION
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14. COUNTERPARTS
  15. NOTICES
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16. REMEDIES AND WAIVERS
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17. ENTIRE AGREEMENT
       18. INVALIDITY
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Dated: March 10th 2004
    SYNTAX GROUPS CORPORATIONBy:
    /s/ James LiJames LiCEODated: March 10th 2004
    TAIWAN KOLIN COMPANY LIMITEDBy:
    /s/ Christopher C.L. LiuChristopher C.L. LiuPresident Page 11 of 11




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ADDENDUM TO MANUFACTURING AGREEMENT
 th
 A.
    
    Syntax agreed to T/T the actual dollar amount mim80% of the outstanding invoice amount
respectively back to Kolin as soon as all the A/R from the front end customers of Syntax has
been financed by the US banking facilities.
 B.
    
    Kolin reserves the rights to audit and review the processes and actions that been taken by
Syntax as regarding to all of the A/R or A/P procedures from time to time.
 Dated: March 12th 2004
    SYNTAX GROUPS CORPORATIONBy:
    /s /James LiJames LiCEODated: March 12th 2004
    TAIWAN KOLIN COMPANY LIMITEDBy:
    /s/ Christopher C.L. LiuChristopher C.L. LiuPresident




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SYNTAX
    
    Manufacturer ofSYNTAX GROUPS CORPORATION
    
    ÖLEVIA20480 E. Business Parkway, City of Industry, CA 91789TEL: (909) 859-8400.. FAX: (909) 859-8401
  
    
 /s/ Michael Chan




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Sincerely,Syntax Groups Corporation/s/ Wayne A. PrattBy: Wayne A. PrattIts: Chief Financial Officer
 ACKNOWLEDGED AND AGREED:Taiwan Kolin Company LimitedBy:
    
    /s/ Roger KaoPrint Name:
    
    Roger KaoPrint Title:
    
    Vice ChairmanDated:
    
    May 7, 2007