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|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| The                DirectorsSimclar,                Inc. (formerly known as Techdyne, Inc.)Commission                File No. 0-146592230                West 77th StreetHialeahFlorida                33016United                States of America (the                "Parent") | 4th                FloorNew                Uberior House11                Earl Grey StreetEdinburghEH3                9BN For                the attention of: Peter Gordon |
|                                                                                                                                                                                                                                                                              |                                                                                                                                                                             |
| The                DirectorsSimclar                Interconnect Technologies, Inc.4811                West Kearney StreetSpringfieldMO                65803United                States of America(a                "Subsidiary")                                                 | Telephone:                 0131                659 0841Fax:  0131                659 0863                                                                         |
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**WORKING      CAPITAL FACILITY OF $1,000,000**

**BoS**

| **1.** | **Conditions                  Precedent** |
|--------|-------------------------------------------|

|   | The Working                  Capital Facility may not be drawn or utilised                  unless:- |
|--------|-----------------------------------------------------------------------------------------------------------|

| 1.1. | each                  Borrower has accepted this letter; |
|------|----------------------------------------------------------|

| 1.2. | an                  account mandate from each Borrower has been received by **BoS**                  in                  relation to each bank account required for the proper operation                  of the                  Working Capital Facility and in relation to the Security Documents; |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.3. | the                  information and evidence in respect of each Borrower required by                  **BoS**                  to                  comply with its anti money laundering procedures has been provided                  to                  **BoS**;                  and |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 1.4. | BoS                  has confirmed that all of the conditions precedent to the amendment                  letter                  dated on or around the date hereof between the Parent and BoS amending                  and                  restating the Committed Facility Letter have been                  satisfied. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **2.** | **Working                  Capital Facility** |
|--------|-----------------------------------------------|

| 2.1. | The                  Working Capital Facility may (subject to the limits set out below)                  be                  drawn as:- |
|------|-----------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.1.1. | Overdraft                    up to $1,000,000 (the "Overdraft                    Limit") |
|--|--------|------------------------------------------------------------------------------------------|

|   | or                    be utilised for:- |
|--------|-----------------------------------------|

|  | 2.1.2. | Guarantees                  and bonds up to $1,000,000 (the "Guarantee                  Limit") |
|--|--------|-------------------------------------------------------------------------------------------------|

|  | 2.1.3. | Forward                Foreign Exchange Contracts up to $250,000 (the "FFEC                Limit") |
|--|--------|----------------------------------------------------------------------------------------------------|

|   | on                    the terms and conditions set out or referred to in this                    letter. |
|--------|----------------------------------------------------------------------------------------------------------|

| 2.2. | Working                  Capital Limit |
|------|----------------------------------------|

|  | 2.2.1. | The                  total aggregate limit applicable to the Working Capital Facility                  is                  $1,000,000 (the "Working Capital                  Limit"). |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.2.2. | The                  Borrowers may operate a number of current accounts on which the                  Working                  Capital Facility may be drawn. **BoS**                  may refuse to pay any cheques, orders or withdrawals on any one                  or more of                  the Borrowers' current accounts or refuse any other utilisation                  of the                  Working Capital Facility where such payment or utilisation would                  result in                  the Working Capital Limit (taking into account the notional set-off                  referred to below) or any sub-limit provided for in clause 2.1                  being                  exceeded. |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.2.3. | To                  ascertain the amount outstanding under the Overdraft and compliance                  with                  the Overdraft Limit, **BoS**                  will notionally set off those of the Borrowers' current account                  credit                  balances over which **BoS**                  considers it has a valid right of set off against the Borrowers'                  current                  account debit balances. |
|--|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.2.4. | To                  ascertain compliance with the Working Capital Limit, the total                  indebtedness of the Borrowers to **BoS**                  at                  any time in respect of the Working Capital Facility shall be calculated                  by                  adding together:- |
|--|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | the                net balances on the Borrowers' current accounts calculated in accordance                with clause 2.2.3 above; |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | the                aggregate amount of **BoS**                exposure under all guarantees or bonds issued by **BoS**                under this letter; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | the                amount calculated by **BoS**                as                being the aggregate exposure of **BoS**                or                Treasury in respect of each forward foreign exchange contract entered                into                with **BoS**or                Treasury; |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|  | 2.2.5. | The                  Borrowers must at all times provide sufficient funds to ensure                  that the                  Working Capital Limit is not exceeded. If the Working Capital Limit                  is                  likely to be exceeded, the Parent must notify **BoS**                  and advise which cheque(s) or other requests for utilisations under                  the                  Working Capital Facility are to be honoured in the case of competition.                  If                  the Parent fails to do so **BoS**                  may, in its discretion, refuse to pay a cheque or allow any other                  drawing                  or utilisation under this letter which would have the effect of                  exceeding                  the Working Capital Limit. If **BoS**                  does pay a cheque or allows a utilisation of the Working Capital                  Facility                  so as to exceed the Working Capital Limit, that does not mean that                  the                  Working Capital Limit has changed or that **BoS**                  will agree to pay any other cheque or meet any other payment instruction                  which would have the effect of exceeding the Working Capital                  Limit. |
|--|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.2.6. | Unless                  otherwise agreed with **BoS**,                  any debit balance over the Working Capital Limit and, where the                  Working                  Capital Facility has ceased to be available (whether on the Review                  Date or                  by earlier demand), the total debit balance of the Working Capital                  Facility, will attract interest at the Default                  Rate. |
|--|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.2.7. | From                  the date of this letter, each Borrower ceases to be entitled to                  use any                  working capital facilities of the type specified in this letter                  previously                  made available by **BoS**(excluding,                  for the avoidance of doubt, the working capital facilities made                  available                  to the Parent pursuant to the working capital facility letter originally                  dated 2nd October 2001)**,**                  any existing utilisation of them shall, to the extent not repaid                  or                  discharged, be taken into account when assessing compliance with                  the terms                  of clause 2.1 and each such utilisation shall be subject to the                  terms of                  this letter. |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.3. | Availability |
|------|--------------|

|  | 2.3.1. | Subject                  to clause 2.3.2 below,**BoS**                  shall review the Working Capital Facility annually on the Review                  Date. On                  the Review Date, the Working Capital Facility will cease to be                  available                  unless **BoS**                  has agreed in writing to its renewal or extension. The Borrowers                  shall                  deliver such financial or other information as **BoS**                  shall require to be delivered prior to that decision being                  made. |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.3.2. | In                  accordance with normal banking practice, the Overdraft will be                  repayable                  on demand at all times. |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.3.3. | Subject                  to clause 2.3.2 above, in some circumstances **BoS**                  may demand payment before the Review Date. This may happen if **BoS**                  considers that:- |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | any                  of the terms or conditions of this letter or any other facility                  letter in                  force from time to time between a Borrower and **BoS**                  have been breached; or |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (b) | the                financial condition of any Borrower or any guarantor of any Borrower                has                altered in any material way; or |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | the                Working Capital Facility was agreed on the basis of incorrect or                incomplete information from the Borrowers;                or |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | the                basis upon which the Working Capital Facility was agreed by **BoS**                has altered in any material way. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.3.4. | If                  repayment of the Overdraft is demanded, any other utilisation of                  the                  Working Capital Facility will cease to be available and **BoS**                  will be entitled to require the Borrowers to lodge a sufficient                  amount                  with **BoS**                  as                  security for the exposure of **BoS**                  in                  respect of any utilisation of the Working Capital Facility. |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 2.3.5. | If                  any utilisation of the Working Capital Facility is provided by                  Treasury,                  such utilisation will only be available to the Borrowers if they                  enter                  into such documents (if any) as are required by Treasury from time                  to                  time. |
|--|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **3.** | **Overdraft** |
|--------|---------------|

| 3.1. | The                  rate of interest applicable to the Overdraft shall be the annual                  rate                  which is the sum of the Applicable Margin plus **BoS**                  base rate as that rate fluctuates. Interest will accrue and be                  calculated                  by **BoS**                  on                  a day to day basis on the cleared daily debit balance of the amount                  drawn                  down. A notice of the accrued interest on each of the Borrowers'                  current                  accounts will be issued each month and interest will be debited                  to the                  relevant Borrower's current account on the date falling 14 days                  after the                  date of that notice. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **4.** | **Guarantees** |
|--------|----------------|

| 4.1. | On                  receipt of a written request (in the form required by **BoS**)                  by a Borrower, **BoS**                  will issue guarantees or bonds (up to in aggregate the Guarantee                  Limit) on                  its behalf. Before **BoS**                  issues a guarantee or bond on behalf of a                  Borrower:- |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **4.1.1.** | **BoS**                  must have approved the terms of the guarantee or bond; |
|------------|---------------------------------------------------------------------------------|

|  | 4.1.2. | that                  Borrower shall have executed and delivered to **BoS**                  a                  counter indemnity in a form acceptable to **BoS**                  agreeing to indemnify **BoS**                  against any claim under the guarantee or bond and authorising **BoS**                  to                  debit the amount of a claim to any of such Borrower's accounts;                  and |
|--|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 4.1.3. | that                  Borrower shall have provided cash cover to **BoS**                  in                  a form acceptable to **BoS**                  and to the extent required by **BoS**. |
|--|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.2. | A                  charge of two point five per cent per annum of **BoS**                  outstanding liabilities (whether actual or contingent) from time                  to time                  under the guarantees or bonds shall be payable by the Borrowers                  in respect                  of guarantees or bonds advance on such dates as may be notified                  by                  **BoS**                  to                  the Parent. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| **5.** | **Forward                  Foreign Exchange                  Contracts** |
|--------|--------------------------------------------------------------------------|

| 5.1. | A                  Borrower may enter into forward foreign exchange contracts (up                  to in                  aggregate the FFEC Limit) with **BoS**or                  Treasury for the purchase or sale of any freely convertible currency                  and                  with a maturity period of up to twelve months. For the purpose                  of                  calculating utilisations of this component of the Working Capital                  Facility, **BoS**                  will calculate the aggregate exposure of **BoS**                  or                  Treasury in respect of each forward foreign exchange contract entered                  into                  with **BoS**                  or                  Treasury. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2. | Each                  Borrower must ensure that it makes sufficient funds (either in                  dollars or                  in the appropriate foreign currency) available to meet its obligations                  under each of the forward foreign exchange contracts entered into                  by it in                  terms of this letter as and when they fall due. In the event that                  a                  Borrower fails to do so, it shall be liable to **BoS**                  or                  Treasury (as the case may be) in respect of the lesser of (1) the                  dollar                  equivalent of the amount such Borrower was due to pay **BoS**or                  Treasury on completion of the relevant forward foreign exchange                  contract                  and (2) the dollar equivalent of the amount which **BoS**                  or                  Treasury would have received by completing that contract at the                  prevailing                  spot rate of exchange for the relevant currency on the date of                  completion                  of the contract. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.3. | Whenever                  the "dollar equivalent" of any currency amount requires 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. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.4. | Charges                  will be payable to **BoS**or                  Treasury in relation to the entering into of forward foreign exchange                  contracts in accordance with the tariffs applicable to those services                  issued to the Borrowers from time to                  time. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **6.** | **Termination** |
|--------|-----------------|

|   | Each                utilisation of the Working Capital Facility referred to in this letter                shall immediately cease to be available if **BoS**                makes a demand for payment under clauses 2.3.2 or gives written notice                to                the Parent that they are withdrawn. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **7.** | **Other                  Borrowers** |
|--------|--------------------------------------|

|   | The                Working Capital Facility shall not be available to any other person                (whether a subsidiary of the Parent or not) other than with the express                written agreement of **BoS**                and once **BoS**                has received all accession letters and/or security or other documents                it                requires in respect of that person and its                assets. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **8.** | **Security** |
|--------|--------------|

|  |   | The                amounts outstanding under the Working Capital Facility will be secured                by                the Security Documents. |
|--|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|

| **9.** | **Financial                  Information** |
|--------|--------------------------------------------|

|   | The                Borrowers will supply to **BoS**the                financial information specified in the Committed Facility                Letter. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| **10.** | **Payments** |
|---------|--------------|

| 10.1. | All                  payments by any Borrower to **BoS**                  (being a Qualifying Lender) under this letter shall be free and                  without                  deduction of tax unless such Borrower is required by law to make                  a payment                  subject to deduction or withholding of tax, in which case the amount                  payable by such Borrower will be sufficiently increased to ensure                  that                  **BoS**                  receives and retains a net sum equal to that which it would have                  received                  and retained were no deduction or withholding made. If **BoS**                  subsequently receives a tax credit which is referable to the increased                  payment and which enhances its position, then it will reimburse                  the                  relevant Borrower sufficient to redress the position up to the                  amount                  received so long as by so doing it does not prejudice receipt or                  retention                  of the tax credit. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.2. | All                  payments of principal, interest or commission will be paid to **BoS**                  at                  the relevant Borrower's branch unless **BoS**                  otherwise directs and shall be in cleared funds in the relevant                  currency.                  If **BoS**                  receives a payment that is insufficient to discharge all the amounts                  then                  due and payable under the **BoS**                  Documents, **BoS**                  shall apply that payment towards the obligations of the Group Companies                  under the **BoS**                  Documents in such order as **BoS**                  considers appropriate and any such appropriation shall override                  any                  instructions by any Group                  Company. |
|-------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.3. | All                  payments to be made by any Borrower under the **BoS**                  Documents shall be calculated and be made without (and free and                  clear of                  any deduction for) set-off or counterclaim. |
|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.4. | All                  sums of interest or commission will accrue on a daily basis and                  be                  calculated on the basis of a year of 360 days (in the case of any                  amount                  in any other currency) and, in any such case, for the actual number                  of                  days elapsed. Interest shall continue to accrue on sums due following                  a                  decree or judgement as well as before it, and at the same                  rate. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.5. | Any                  determination by **BoS**                  of                  any amount of principal, interest, commission or charges or an                  applicable                  interest rate shall, in the absence of manifest error, be conclusive                  and                  binding on the Borrowers. |
|-------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.6. | Where                  the due date for payment of any amount under any **BoS**                  Document is not a Business Day then (without affecting subsequent                  payment                  dates) actual payment will be required on the next Business                  Day. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.7. | Each                  Borrower agrees that any monies from time to time standing to its                  credit                  on any account (whether current, deposit, loan or of any other                  nature                  whatsoever) with **BoS**                  may be retained as cover for and/or applied by **BoS**                  at                  any time and without notice to such Borrower (whether on or before                  or                  after the expiry of any fixed or minimum period for which such                  monies may                  have been deposited) in or towards payment or satisfaction of any                  monies                  or liabilities due, owing or incurred by such Borrower to **BoS**                  in                  any manner, whether present or future, actual or contingent, joint                  or                  several, whether incurred as principal or surety (or guarantor                  or                  cautioner) or in any other way                  whatsoever. |
|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 10.8. | If                  **BoS**                  exercises any rights in respect of any monies as referred to in                  clause                  10.7 (including, without limitation, any rights of set-off, accounting                  retention or similar rights) in respect of any liability of a Borrower                  and                  that liability or any part of it is in a different currency from                  any                  credit balance against which **BoS**                  seeks to exercise its rights, **BoS**                  may use the currency of the credit balance to purchase an amount                  in the                  currency of the liability at the then prevailing **BoS**                  spot rate of exchange and to pay out of the credit balance all                  costs,                  charges and expenses incurred by **BoS**                  in                  connection with that                  purchase. |
|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **10.9.** | **BoS**                  shall not be liable for any loss of interest caused by the determination                  before maturity of any deposits or any loss caused by the fluctuation                  in                  any exchange rate of which any currency is bought or sold by **BoS**. |
|-----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.10. | If                  a Borrower fails to pay any amount due to **BoS**                  in                  dollars but makes such payment in another currency, the relevant                  Borrower                  shall indemnify **BoS**                  against the full cost incurred by **BoS**                  (including all costs, charges and expenses) of converting that                  payment                  into dollars. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.11. | The                  obligations of each Borrower in relation to the Working Capital                  Facility                  are joint and several. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| **11.** | **Indemnity** |
|---------|---------------|

| 11.1. | Each                  Borrower will at all times on demand indemnify **BoS**                  against all Indemnified Events and the Borrowers will pay to **BoS**                  the amount of all payments made (whether directly or by way of                  set-off,                  counterclaim or otherwise) and all losses, costs or expenses suffered                  or                  incurred from time to time by **BoS**                  arising under any liability which **BoS**                  has incurred (directly or indirectly) in relation to any utilisations                  of                  the Working Capital Facility including (without limiting the foregoing                  generality) any liability of **BoS**                  to                  Treasury in relation to forward foreign exchange contracts entered                  into                  between a Borrower and                  Treasury. |
|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 11.2. | The                  liability of the Borrowers under clause 11.1 above shall not be                  affected                  by any time being given or by anything being done or not done by                  **BoS**. |
|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **12.** | **Notices** |
|---------|-------------|

| 12.1. | Any                  communication to be made under or in connection with this letter                  shall be                  made in writing and, unless otherwise stated, may be made by fax                  or                  letter. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12.2. | The                  address and fax number (and the department or officer, if any,                  for whose                  attention the communication is to be made) of **BoS**for                  any communication or document to be made or delivered under or                  in                  connection with this letter is that identified with its name at                  the                  beginning of this letter or any substitute address, fax number                  or                  department or officer as **BoS**                  may notify to the other parties by not less than five Business                  Days'                  notice. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12.3. | The                  address of each Borrower for any communication or document to be                  made or                  delivered under or in connection with this letter is its registered                  office                  at the time such communication or document is made or delivered.                  The fax                  number of each Borrower for any such communication or document                  to be made                  or delivered under or in connection with this letter is the fax                  number                  most recently provided to **BoS**                  by                  such Borrower. |
|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 12.4. | Subject                  to Clause 12.5 below, any communication made or document made or                  delivered                  by one person to another under or in connection with this letter                  will only                  be effective:- |
|-------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | if                by way of fax, when received in legible form;                or |
|--------|-----|-----------------------------------------------------------------------------------|

|   | (b) | if                by way of letter, when it has been delivered to the relevant address                or                three Business Days after being deposited in the post postage prepaid                in                an envelope addressed to it at that                address, |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | and,                if a particular department or officer is specified as part of the                address                details set out in clause 12.2 above, if addressed to that department                or                officer. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 12.5. | Any                  communication or document to be made or delivered to **BoS**                  will be effective only when actually received by **BoS**                  and then only if it is expressly marked for the attention of the                  department or officer identified with its name above (or any substitute                  department or officer as **BoS**                  shall specify for this purpose). Any communication or document                  made or                  delivered to the Parent in accordance with this clause will be                  deemed to                  have been made or delivered to each of the Group                  Companies. |
|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **12.6.** | **BoS**                  may rely upon any communication by telephone or fax purporting                  to be on                  behalf of any Borrower by anyone notified to **BoS**                  as                  being authorised to do so, without enquiry by **BoS**                  as                  to authority or identity. The Borrowers agree to indemnify **BoS**                  against any liability incurred or sustained by **BoS**                  as                  a result. |
|-----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **13.** | **Miscellaneous** |
|---------|-------------------|

| 13.1 | 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. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 13.2 | 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 of such provisions under                the law                of any other jurisdiction shall in any way be affected or                impaired. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 13.3 | The                schedules referred to in this letter shall form part of this                letter. |
|------|--------------------------------------------------------------------------------------------------------|

| 13.4 | Save                to the extent expressly provided to the contrary in a **BoS**                Document, a person who is not a party to a **BoS**                Document may not enforce any of its                terms. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| **14.** | **Fees                and Expenses** |
|---------|--------------------------------------|

| 14.1 | The                Borrowers will pay to **BoS**                bank charges in relation to the Working Capital Facility in accordance                with the standard terms and conditions of **BoS**                time to time. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 14.2 | The                Borrowers will pay or reimburse to **BoS**                (on a full indemnity basis) all reasonable legal, accountancy, valuation,                due diligence and other fees, costs and expenses or tax charged to                or                incurred by **BoS**                in                connection with the **BoS**                Documents (including the amendment, waiver, enforcement or preservation                of                **BoS**                rights) on demand. Each of the Borrowers authorises **BoS**                to                debit any operating account it has with **BoS**                with the amount of any such fees, costs, expenses or tax which is                payable                from time to time. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **15.** | **EMU                Compliance** |
|---------|-----------------------------------|

|   | If                the introduction of, changeover to or operation of a single or unified                European currency results in:- |
|--------|----------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | the                currency in which either the Working Capital Facility is provided                changing                or being replaced or **BoS**                (in its reasonable opinion) requiring to amend the **BoS**Documents                due to changes in price sources for the national currency of any                member                state of the European Union or the euro or market conventions relating                to                the calculation of interest; and/or |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | **BoS**                  incurring an additional or increased cost in relation to its providing                  the                  Working Capital Facility; |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | then                the Borrowers agree, in the case of (a) above, that they will permit                the                **BoS**Documents                to be amended to the extent necessary (in the reasonable opinion                of                **BoS**)                to reflect those changed circumstances and, in the case of (b) above,                to                indemnify **BoS**                in                respect of that additional or increased                cost. |
|--|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **16.** | **Law** |
|---------|---------|

|   | This                letter will be governed by and construed according to Scottish law                and                each of the Borrowers submits to the jurisdiction of the Scottish                Courts. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                               |     |
|--------------------------------------------------------------------------------------------------------------------|--------------------|
| /s/ Peter              Gordon                                                                                 |          |
|                                                                                                                    |          |
| For                and on behalf of THE                GOVERNOR AND COMPANY OF                THE BANK OF SCOTLAND |          |

| Agreed                  and accepted on behalf ofSimclar                  Inc. by   |   |   |  Agreed                and accepted on behalf ofSimclar                  Interconnect Technologies, Inc. by |
|------------------------------------------------------------------------------------------|--------|--------|------------------------------------------------------------------------------------------------------------------|
| /s/ Samuel                Russell                                              |   |   | /s/ Samuel                Russell                                                                           |
| Director                                                                                 |   |   | Director                                                                                                         |
|                                                                                     |   |   |                                                                                                             |

| /s/ John              Ian              Durie |   |   | /s/ John              Ian              Durie |
|---------------------------------------------------|--------|--------|---------------------------------------------------|
| Director                                          |   |   | Director                                          |

|   |   |   |   |
|--------|--------|--------|--------|
| Date:  |   |   | Date:  |

**IMPORTANT      NOTICE: As with any legally binding agreement, we recommend that you consult      your solicitor or other independent legal adviser before accepting this      letter.**

----

**This      is the Schedule referred to in the preceding facility letter between BoS,      Simclar, Inc. and Simclar Interconnect Technologies, Inc. dated 21 December      2005**

**THE      SCHEDULE **

**DEFINITIONS      AND INTERPRETATION**

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

|   | **"Applicable                Margin"**                means two point five per cent. (2.5%) per annum provided                that:- |
|--------|--------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | subject                to (b) and (c) below, if the monthly management accounts of the Group                delivered to **BoS**                in                terms of Schedule 5 of the Committed Facility Letter show that the                ratio                of Net Borrowings on any Test Date to EBITDA for the Test Period                ending on                a Test Date falls within any of the ranges set out in Column (1)                below,                the Applicable Margin shall be adjusted to that set out opposite                such                range in Column (2) below with effect from the next Interest Payment                Date                under Tranche C after **BoS**receives                the relevant monthly management accounts: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | **(1)****Ratio**                                                | **(2)****Margin                %** |   |
|--------|-----------------------------------------------------------------|------------------------------------|--------|
|   | Greater                than or equal to 3:1                     | 2.5                                |   |
|   | Greater                than or equal to 2.5:1 but less than 3:1 | 2.25                               |   |
|   | Greater                than or equal to 2:1 but less than 2.5:1 | 2.0                                |   |
|   | Greater                than or equal to 1.5:1 but less than 2:1 | 1.75                               |   |
|   | Less                than 1.5:1                                  | 1.5                                |   |

|   | (b) | upon                the occurrence of an Event of Default, the Applicable Margin shall                immediately return to two point five per cent.                (2.5%); |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | the                Applicable Margin shall not be reduced by more than 0.25% at any                time by                reason of the terms of (a) above. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

**"BoS"**

**"Committed      Facility Letter"**
**BoS**

----

**"Default      Rate" **

**"Group"**

**"Indemnified      Events"**
**BoS**

**"Review      Date" **
**BoS**

**"Security      Documents"**
**BoS**

**"Treasury"      **

| **2.** | **Definitions                in Committed Facility                Letter** |
|--------|----------------------------------------------------------------------------|

| **3.** | **Interpretation** |
|--------|--------------------|

|   | (a) | statutes,                statutory provisions and other legislation shall include all amendments,                substitutions, modifications and re-enactments for the time being                in force                and shall include any orders, regulations, instruments or other                subordinate legislation made under the relevant                legislation; |
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|   | (b) | **"control"**                of                any company shall be interpreted in accordance with Section 840 of                the                Taxes Act; |
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|   | (c) | **"including"**                shall not be construed as limiting the generality of the words preceding                it; |
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|   | (d) | any                clause, paragraph or schedule shall be construed as a reference to                the                clauses in this letter, the schedules to this letter and the paragraphs                in                such schedules; |
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|   | (e) | any                term or phrase defined in the Companies Act 1985 (as amended from                time to                time) shall bear the same meaning in this letter save that any term                used                in the definition of "Qualifying Lender" shall be interpreted as                such term                is interpreted in accordance with the Taxes                Act; |
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|   | (f) | words                importing the singular shall include the plural and vice versa and                words                denoting any gender shall include all                genders; |
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|   | (g) | this                letter and to any provisions of it or to any other document referred                to in                this letter shall be construed as references to it in force for the                time                being and as amended, varied, supplemented, restated, substituted                or                novated from time to time; |
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|   | (h) | a                person is to be construed to include references to a corporation,                firm,                company, partnership, joint venture, unincorporated body of persons,                individual or any state or any agency of a state, whether or not                a                separate legal entity; |
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|   | (i) | any                person is to be construed to include that person's assignees or                transferees or successors in title, whether direct or                indirect; |
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|   | (j) | any                word or phrase includes all derivations                thereof; |
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|   | (k) | any                "associated person" means, in relation to a person, a person who                is either                acting in concert (as defined in the City Code on Takeovers and Mergers)                with that person or is a connected person (as defined in section                839 of                the Taxes Act) of that person; |
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|   | (l) | the                "exposure" of **BoS**                (or any other member of **BoS**                Group) means, in relation to any guarantee, bond, forward foreign                exchange                contract or other utilisation, the amount determined by **BoS**to                be its liability (actual or contingent) in respect thereof (or, if                applicable, the liability of such other member of **BoS**Group). |
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