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**AMENDMENT      LETTER 2**

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**BANK      OF SCOTLAND**

**funding      of**

**$1,000,000**

**to**

**SIMCLAR,      INC**

**and**

**SIMCLAR      INTERCONNECT TECHNOLOGIES, INC**

**Edinburgh**

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|   |   |
|--------|--------|

|                                                                                                                                                                                                                                                 | 1st                FloorNew                Uberior House11                Earl Grey StreetEdinburghEH3                9BN For                the attention of: Douglas Archibald |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Simclar,                Inc. (formerly known as Techdyne, Inc.)Commission                File No. 0-146592230                West 77th StreetHialeahFlorida                33016United                States of America(the                "Parent") | Telephone: 0131                659 1204Fax: 0131                659 1144                                                                                               |
|                                                                                                                                                                                                                                                 |                                                                                                                                                                                  |
| Simclar                Interconnect Technologies, Inc1624                West JacksonOzarkMO                65721United                States of America(a                "Subsidiary")                                                              |                                                                                                                                                                                  |

**BANKING      FACILITIES**

| **1.** | **Definitions** |
|--------|-----------------|

|   | Words                and expressions used in this letter shall, except where the context                otherwise requires, bear the same meaning as in the Facility                Letter. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **2.** | **Facilities** |
|--------|----------------|

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| **3.** | **Amendments** |
|--------|----------------|

| 3.1. | Subject                to the terms of clause 4 below, the Facility Letter shall be amended                as                follows:- |
|------|----------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | the                following additional clause shall be inserted in the Facility Letter                following the existing clause                2.1.3: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | "2.1.4 | Currency                Borrowings up to $1,000,000 (the "Currency Borrowings                Limit")"; |
|--------|--------|--------------------------------------------------------------------------------------------------------|

|   | (b) | the                following additional clause 2.2.4(d) shall be inserted in the Facility                Letter following the existing clause                2.2.4(c): |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | "(d) | the                Dollar equivalent of all currency borrowings calculated in accordance                with                this letter"; |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | clause                3.1 shall be amended by the deletion of the words "**BoS**                base rate as that rate fluctuates." and its replacement with the                words                "the costs of funds to **BoS**."; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | the                following additional clause 5A shall be inserted in the Facility                Letter                following the existing clause 5: |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

**5A**
**Currency**
**Borrowings**

|   | 5A.1 | A                Borrower may borrow such part of the Working Capital Facility (up                to in                aggregate the Currency Borrowings Limit) in any optional currency                (which                means, for the purpose of this letter, any currency which is freely                transferable and convertible into Dollars and is approved by **BoS**)                on giving **BoS**                two days prior written notice. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 5A.2 | Currency                borrowings shall be repayable on                demand. |
|--|------|---------------------------------------------------------------------------------|

|   | 5A.3 | Each                Borrower shall pay interest on outstanding currency borrowings borrowed                by                it at a rate equal to the cost of funds incurred by **BoS**                for purchasing such currencies plus the Applicable Margin, such interest                payable in arrears. The relevant cost of funds will be set by **BoS**                on                a weekly basis and calculated and accrued daily. Interest will be                debited                to the relevant Borrower's currency current account with **BoS**                monthly on such dates as **BoS**                shall notify to the Borrowers. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5A.4 | All                sums payable under this letter shall be paid in the currency in which                they                are due and owing. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5A.5 | If                the Borrowers fail to pay any amount due under the currency borrowings                on                demand **BoS**                may at any time purchase so much of an optional currency as **BoS**                considers necessary or desirable to cover the currency borrowings                at the                then prevailing **BoS**                spot rate of exchange and the Borrowers shall indemnify **BoS**                against the full cost to **BoS**                (including all costs, charges and expenses) incurred by it in purchasing                the relevant optional currency. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | 5A.6 | Whenever                the "Dollar equivalent" of any currency borrowings require to be                calculated, it shall be calculated at the **BoS**                spot rate of exchange for such currency on the applicable day at                such time                as **BoS**                may select."; |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | the                words "or 5A.2" shall be inserted in clause 6 following the existing                reference to "clause 2.3.2"; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | clause                10.4 of the Facility Letter shall be amended by the insertion of                the words                "365 days (in the case of any amount in Sterling) or" after the words                "All                sums of interest or commission will accrue on a daily basis and be                calculated on the basis of a year                of"; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (g) | paragraph                (a) of the definition of "Applicable Margin" included in the Schedule                to                the Facility Letter shall be amended as                follows: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | by                the deletion of the words "Greater than or equal to 1.5:1 but less"                where                they appear in Column (1) of the table included therein and the                substitution therefor of the word                "Less"; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | by                the deletion of the words "Less than 1.5:1" where they appear in                Column                (1) of the table included therein;                and |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | by                the deletion of the amount "1.5" where it appears in Column (2) of                the                table included therein; |
|--------|-------|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (h) | the                definition of "BoS" included in the Schedule to the Facility Letter                shall                be deleted and replaced as follows: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | ""**BoS**"                means Bank of Scotland plc (Company number SC327000) having its registered                office at the Mound, Edinburgh, EH1 1YZ and its successors, assignees                and                transferees."; |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | the                definition of "Default Rate" included in the Schedule to the Facility                Letter shall be amended by the deletion of the amount "one and a                half per                cent (1.5%)" and its replacement with the amount "two per cent (2%)"; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (j) | the                following additional definition shall be inserted following the definition                of "Default Rate" in the Schedule to the Facility                Letter: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | ""**Dollar**"                and the symbol "**$**"                mean the lawful currency of America."; |
|--------|--------|-----------------------------------------------------------------------------------------------------------|

|   | (k) | the                deletion of the date "28 January 2008" where it appears in the definition                of "Review Date" in the Schedule to the Facility Letter and the                substitution therefor of the date "17 March 2009 ";                and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (l) | the                following additional definition shall be inserted following the definition                of "Security Documents" in the Schedule to the Facility                Letter: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   | ""**Sterling**"                and the symbol "**£**"                mean the lawful currency of the UK.". |
|--------|--------|-----------------------------------------------------------------------------------------------------------------|

| 3.2. | Except                as herein expressly amended, the terms and conditions of the Facility                Letter are hereby confirmed and any reference in the Facility Letter                to                "this letter" (or similar phrases) shall, unless the context otherwise                requires, be read and construed as a reference to the Facility Letter                as                amended by this letter and all Security Documents shall continue                to secure                all sums due to **BoS**                by                the Borrowers under the Facility Letter as hereby                amended. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **4.** | **Conditions                Precedent** |
|--------|-----------------------------------------|

| 4.1. | Subject                to Clause 4.2, Clause 3 shall not come into effect unless **BoS**                has confirmed in writing to the Borrowers                that:- |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | **BoS**                is                satisfied that no Event of Default (as defined in the Committed Facility                Letter) has occurred and is continuing unwaived;                and |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | **BoS**                has received a certificate in the form set out in the Schedule to                this                letter executed by a director of each of the                Borrowers. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.2. | If                **BoS**does                not confirm to the Borrowers in terms of Clause 4.1 on or prior to                28                March 2008 (or such other date as may be agreed in writing by **BoS**                from time to time) then this letter will lapse and the amendments                to be                made in terms hereof will be of no                effect. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **5.** | **Conditions                Subsequent** |
|--------|------------------------------------------|

| 5.1. | The                Borrowers shall procure that on or prior to 28 April 2008 the following                documents shall be provided to **BoS**                in                a form and substance satisfactory to **BoS**: |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | a                reaffirmation agreement by the Borrowers (the "Reaffirmation                Agreement"); |
|--------|-----|-----------------------------------------------------------------------------------------------------------|

|   | (b) | a                legal opinion by Porter Wright or such other reputable firm of US                lawyers                as may be acceptable to **BoS,**                addressed to **BoS**                in                relation to the Reaffirmation Agreement;                and |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | certified                copies of good standing certificates in relation to each of the                Borrowers. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------|

| **6.** | **Miscellaneous** |
|--------|-------------------|

| 6.1. | No                failure or delay by **BoS**                in                exercising any right or remedy under any **BoS**                Document shall operate as a waiver, and no single or partial exercise                shall prevent further exercise, of any right or                remedy. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 6.2. | If                at any time any provision of this letter is or becomes illegal, invalid                or                unenforceable in any respect under any law of any jurisdiction, neither                the legality, validity or enforceability of the remaining provisions                nor                the legality, validity or enforceability or such provision under                the law                of any other jurisdiction shall in any way be affected or                impaired. |
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| 6.3. | The                Schedule referred to in this letter shall form part of this                letter. |
|------|-------------------------------------------------------------------------------------------------------|

| 6.4. | This                letter is a **BoS**                Document. |
|------|------------------------------------------------------------------|

| **7.** | **Costs                and Expenses** |
|--------|---------------------------------------|

**BoS      **
**BoS**
**BoS**
**BoS**
**BoS**

| **8.** | **Law** |
|--------|---------|

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|                                            |   |   |     |
|-------------------------------------------------|--------|--------|----------|
| /s/              Samuel J.              Russell |   |   |          |
|                                                 |   |   | Director |
|                                            |   |   |     |
| /s/ John Ian Durie                         |   |   | Director |
| Date              March 27, 2008                |   |   |     |

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| Agreed              and              accepted for and on behalf of SIMCLAR                INTERCONNECT TECHNOLOGIES, INC. by |   |   |     |
|------------------------------------------------------------------------------------------------------------------------------|--------|--------|----------|
|                                                                                                                         |   |   |     |
| /s/              Samuel J.              Russell                                                                              |   |   | Director |
|                                                                                                                              |   |   |          |
| /s/ John Ian Durie                                                                                                           |   |   | Director |
| Date              March 27, 2008                                                                              |   |   |     |

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**This      is the Schedule referred to in the preceding amendment letter between BoS,      Simclar, Inc. and Simclar Interconnect Technologies, Inc. **
**dated      **
**March      2008 **

**THE      SCHEDULE **

**DIRECTOR'S      CERTIFICATE**

**l**
**,      INC. HEADED PAPER**

| 1. | Attached                hereto as Exhibit                A                is                a true, correct and complete copy of the Articles of Incorporation                of the                Corporation as filed with the [Florida/Delaware] Secretary of State,                together with all amendments thereto adopted through the date                hereof. |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2. | Attached                hereto as Exhibit                B                is                a true, correct; and complete copy of the Certificate of Good Standing                of                the Corporation dated ___                from the Secretary of State of the State of                [Florida/Delaware]. |
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| 3. | Attached                hereto as Exhibit                C                are true and complete copies of the resolutions adopted by the Board                of                Directors of the Corporation by written consent, which resolutions                authorize and approve, among other things, the execution, delivery                and                performance of the Facility Letter, the amendment letter                dated ___ March                2008 amending the terms of the Facility Letter (the "Amendment Letter")                and the other financing documents to which the Corporation is a party                and                all other instruments and documents to be executed and delivered                on behalf                of the Corporation pursuant to the Facility Letter, the Amendment                Letter                and such other financing documents, none of which resolutions have                been                amended, modified or revoked and all of which are in full force and                effect                on the date hereof. |
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| 4. | Attached                hereto as Exhibit                D                is                a true, correct and complete copy of the By-laws of the Corporation.                Such                By-laws have not been amended, modified, supplemented or rescinded                and are                in full force and effect on and as of the date                hereof. |
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| 5. | The                persons named below have been duly elected and have duly qualified                as, and                on this day are, officers of the Corporation and hold the offices                set                forth opposite their names below, and the signatures set forth opposite                their names below are their genuine                signatures: |
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| Name   |   | Title  |   | Signature                 |
|--------|--------|--------|--------|---------------------------|
|   |   |   |   | _________________________ |
|   |   |   |   |                      |
|   |   |   |   | _________________________ |

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