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Exhibit 4.10
  CONFIDENTIAL
 
    Banking Facilities
Customer No. 002-095495
 31 May 2007.
 Facilities
 New
    
    PreviousTranche I    Import Facilities
    
    USD15,000,000.-
    
    USD9,000,000.-Tranche II   Revolving loan Facilities
    
    NIL
    
    USD10,000,000.-
 New
    
    PreviousTranche I            Import Facilities
    
    USD15,000,000.-
    
    USD9,000,000.-Documentary Credits to your
Suppliers and Import Loan
Facilities in either US Dollars or
Foreign Currency (HKD or JPY) for
up to 120 days(Previously 90
days), less any usance / Credit
periods granted by your suppliers.within whichGoods under your control and/or
Trust Receipts.
    
    (USD15,000,000.-)
    
    (USD9,000,000.-)




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Zastron Electronic (Shenzhen) Company Limited
    
    17 July 2006
 Interest
 0.55% per annum
 Commission
  For DC amount below USD100k or its equivalent
    
    
    0.12
    %For DC amount between USD100k (USD100k inclusive) and USD250k or its equivalent
    
    
    0.10
    %For DC amount between USD250k (USD250k inclusive) and USD400k or its equivalent
    
    
    0.08
    %For DC amount above USD400k (USD400k inclusive) or its equivalent
    
    
    0.06
    %
 Default Interest
  Prepayment
  Security
   Covenants
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Zastron Electronic (Shenzhen) Company Limited
    
    17 July 2006
 1)
    
    The Borrower undertakes that:
 (i)
    
    upon the realisation of any foreign guarantee/security in respect of this Facility,
it shall conduct foreign debt registration with the local State Administration of Foreign
Exchange (SAFE) in a timely manner but in no event later than 15 days after realisation
of such foreign guarantee/security;(ii)
    
    to procure the successful registration with SAFE as mentioned in the foregoing item
(i), the Borrower shall ensure that it has sufficient borrowing gap at the time of the
registration of the realised foreign guarantee/security;(iii)
    
    throughout the term of the Facility and as long as the Facility is existing or any
indebtedness under the Facility is outstanding, the Borrower shall keep the Lender informed
of the amount of its borrowing gap (calculated as the balance of (i) its approved total
investment amount less (ii) its registered capital) and shall forthwith advise the Lender
of any change in the borrowing gap; and(iv)
    
    the Borrower shall take all necessary measures to ensure that all the indebtedness
owed to the Lender under this Facility be fully settled in the same currency as that of
such indebtedness.
 Conditions Precedent
 1)
    
    A valid Borrowing Card issued by the Peoples Bank of China.2)
    
    Certified true copies of all government approvals and certificates in relation to the
establishment of the Borrower.3)
    
    The Borrower has provided its internal authorization document (such as shareholders
resolution, board resolution) approving (or authorizing others to approve) the facilities
hereunder and authorizing representative(s) to accept and sign the terms, conditions and
documents in connection with the facilities hereunder in strict compliance with its articles
of association and the PRC Company Law.4)
    
    In the event that the Banks making available any facility hereunder is subject to regulatory
approval or the completion of other procedures within the regulators, the acquisition of such
regulatory approval and the completion of such procedures with regulators.5)
    
    The appendix to the facility letter, which relates to the Lenders storage and processing of
customers information shall form an integral part of the facility letter and be
binding on the Borrower.6)
    
    The Bank is satisfied that all the securities stated in the Security item above have been
established and are valid and enforceable. The execution of all other documents as required by
the Bank.
 Other Conditions
 1)
    
    All present and future borrowings of the Borrower shall rank pari-passu with this facility
and the Borrower undertakes to advise the Lender in advance of any additional borrowings.2)
    
    Audited yearly financial statements of the Borrower and the Guarantor to be prepared by
qualified accountants shall be provided to the Lender whenever available but in any event no
later than 120 days from the financial year-ends.3)
    
    Other financial or operational information of the Borrower as from time to time reasonably
requested by the Lender.4)
    
    We may, at our sole and absolute discretion, refuse to allow drawings under the facilities if
the transaction in question does not meet our operational requirements in respect of these
facilities.
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Zastron Electronic (Shenzhen) Company Limited
    
    17 July 2006
 Termination Event
  Expenses
  Taxation and Deduction
  Governing Laws
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Zastron Electronic (Shenzhen) Company Limited
    
    17 July 2006
  10August2006 4 November
2005
   
 
  Accepted byZastron Electronic (Shenzhen) Company Limited.(Authorised signature with chop)
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Zastron Electronic (Shenzhen) Company Limited
    
    17 July 2006
 Appendix
  (a)
    
    in connection with any proposed or existing transaction between you and the Bank, the Bank
may request you to supply (or arrange to supply) the Bank with information relating to
yourself(ves), your directors, shareholders or other officers, as well as proposed or actual
guarantors or security providers (if any) (the Information);(b)
    
    such Information may be used by the Bank for the purpose of conducting credit and other
checks on you, evaluating any proposed, existing or past transaction between you and the Bank,
formulating an offer for any such proposed or existing transaction or for any other purpose
relating to any such transaction, and/or for the purpose of promoting, improving and
furthering the provision of other financial services by the Bank and any other member of the
HSBC Group to you generally, and/or for any other purpose as in accordance with the Banks
general policy on disclosure of information as may be notified to you from time to time;(c)
    
    such Information will be kept confidential but the Bank may provide such Information to any
of the following parties for the purposes set out above (without the need to giving any
further notice to the individuals to whom such Information relates ):(i)
    
    any agent, contractor or third party service provider (whether situated within or outside the
Peoples Republic of China) which provides administrative, telecommunications, computer,
payment, processing or other services to the Bank in connection with the operation of its
business;(ii)
    
    credit reference agencies;(iii)
    
    any person to whom the Bank is under an obligation to make disclosure under the requirements
of any applicable laws, regulations, rules or judicial process;(iv)
    
    any actual or proposed participant or sub-participant of any proposed or existing transaction
between you and the Bank;(v)
    
    any of the Banks officers and employees;(d)
    
    you shall ensure that all the persons as referred to in (a) above, whose personal or other
data have been included in the Information provided to the Bank, have consented to the
provision of such data to the Bank for such purposes and for disclosure to such persons as
referred to in this letter;(e)
    
    if you maintain an account/accounts with the Bank, you shall be further subject to any
provisions in those terms and conditions applicable to such account(s) on the Banks storage
and processing of the customers and other information. These account terms and conditions,
the provisions referred to in this letter as well as any other agreement between you and the
Bank relating to the Banks storage and processing of the customers and other information
shall supplement, rather than conflict with, each other;(f)
    
    the Bank may retain any such Information for any time period as it considers necessary or
desirable (whether or not you have ceased to be a customer or potential customer of the Bank),
and all the provisions in this letter shall remain effective during the whole retention period
of such Information.
  
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