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Exhibit 10.60
 Please quote our reference when replying
    
    (JTC LOGO)Our Ref : JTC(L) 3601/250622 September 2006TRIO-TECH INTERNATIONAL PTE LTD
    
    JTC Corporation1008 TOA PAYOH NORTH
    
    The JTC Summit#03-09
    
    8 Jurong Town Hall RoadSINGAPORE(318996)
    
    Singapore 609434contact
    
    1800 568 7000centre hotlinemain line
    
    (65) 6560 0056facsimile
    
    (65) 6565 5301By Local Urgent Mail
    
    website
    
    www.jtc.gov.sg
 (Attention : LEE-SOON SIEW KUAN)
  1
    
    We are pleased to offer a tenancy of the Premises subject to the
covenants, terms and conditions in the annexed Memorandum of Tenancy No. 27.09
(the MT) and in this letter (collectively called the Offer).2
    
    2.1 The Premises :
 A0618413 #02-03 /04 /05 /06 the
Premises BLK 1008 TOA PAYOH NORTH the Building TOA PAYOH NORTH INDUSTRIAL ESTATE SINGAPORE 318996
 2.2
    
    Term of Tenancy :3 years 0 months (the Term) with effect from 1 December 2006
(the Commencement Date).2.3
    
    Tenancy :
 (a)
    
    Your due acceptance of the Offer in accordance
with Clause 3 of this letter shall, together with the Offer,
constitute a binding tenancy agreement (the Tenancy).(b)
    
    In the event of any inconsistency or conflict
between any covenant, term or condition of this letter and the MT,
the relevant covenant, term or condition in this letter shall
prevail.




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2.4
    
    Area :Approximately 283.1 square metres(the Area).2.5
    
    Rent :
 (a)
    
    Discounted rate of ($9.98 )per square metre per month on the
Area, for so long as you shall occupy by way of tenancy an aggregate floor area
of 5,000 to 9,999 square metres in the Building or in the various flatted
factories belonging to us; and(b)
    
    Discounted rate of ($10.19)per square metre per month on the
Area, in the event that the said aggregate floor area occupied is at any time
reduced to between 1,000 to 4,999 square metres in the Building or in the
various flatted factories belonging to us; and(c)
    
    Normal rate of ( $10.50)per square metre per month on the
Area, in the event that the said aggregate floor area occupied is at any time
reduced to below 1,000square metres (when the discount shall be totally
withdrawn) with effect from the date of reduction in the said aggregate floor
area,(Rent) to be paid without demand and in advance without
deduction on the 1st day of each month of the year (i.e. 1st of January,
February, March, etc.). After your first payment is made in accordance
with Clause 3 of this letter and the attached Payment Table, the next
payment shall be made on 01 January 2007.
 2.6
    
    Service Charge :$2.25 per square metre per month(Service Charge) on the Area as charges
for services rendered by us, payable by way of additional and further rent without
demand on the same date and in the same manner as the Rent, subject to our revision
from time to time.




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2.7
    
    Security Deposit/Bankers Guarantee :Ordinarily we would require a tenant to lodge with us a security deposit
equivalent to three (3) monthsrent and service charge. However, as payment by
GIRO has been made a condition with which you must comply under clause 3 of this
letter, you shall, at the time of your acceptance of the Offer, place with us a
deposit equivalent to one (1) monthsRent (at the discounted rate) and Service
Charge (Security Deposit) as security against any breach of the covenants,
terms and conditions in the Tenancy, as follows :
 (a)
    
    The Security Deposit may be in the form of cash or
acceptable Bankers Guarantee in the form attached (effective from
1 October 2006to 28 February 2010), or such other form of security as we may
in our absolute discretion permit or accept.(b)
    
    The Security Deposit shall be maintained at the same sum
throughout the Term and shall be repayable to you without interest, or
returned to you for cancellation, after the termination of the Term (by
expiry or otherwise) or expiry of the Bankers Guarantee, as the case may be,
subject to appropriate deductions or payment to us for damages or other sums
due under the Tenancy.(c)
    
    If the Rent at the discounted rate is increased to the normal
rate, or Service Charge is increased, or any deductions are
made from the Security Deposit, you shall immediately pay
the amount of such increase or make good the deductions
so that the Security Deposit shall at all times be equal to
one (1) monthsRent (at the normal or discounted rate, as
the case may be) and Service Charge.(d)
    
    If at any time during the Term, your GIRO payment is
discontinued, then you shall place with us, within two (2)
weeks of the date of discontinuance of your GIRO payment,
the additional sum equivalent to two (2) monthsRent and
Service Charge, so that the Security Deposit shall at all
times be equal to three (3) months Rent (at the normal or
discounted rate, as the case may be) and Service Charge
for the remaining period of the Term.
 2.8
    
    Mode of Payment :
 (a)
    
    Your first payment to be made with your letter of acceptance in accordance with
Clause 3 of this letter and the attached Payment Table shall be by non-cash mode (eg,
cashiers Order, cheque).




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(b)
    
    Thereafter during the Term, you shall pay Rent, Service Charge and GST by Interbank GIRO or any other mode to be determined by us.(c)
    
    You have an existing account with us from which we shall deduct
the aforesaid payments. You are therefore not required to submit a duly
completed GIRO form as part of the Mode of Due Acceptance. But if
you wish to have a separate GIRO account to meet the aforesaid
payments please complete the GIRO deduction form enclosed.(d)
    
    However, pending finalisation for the GIRO arrangement, you shall
pay Rent, Service Charge and GST as they fall due by cheque or Cashiers Order.
 2.9
    
    Authorised Use :You shall use the Premises for the purpose of MANUFACTURE OF SEMICONDUCTOR
ASSEMBLY AND TESTING EQUIPMENT (INCLUDING COMPUTER BURN-IN SYSTEM)
only and for no other purpose whatsoever (the Authorised Use).2.10
    
    Approvals :The Tenancy is subject to approvals being obtained from the relevant
governmental and statutory authorities.2.11
    
    Possession of Premises :
 (a)
    
    Subject to your acceptance of the Offer, keys to the Premises shall
be made available to you within the period of two (2) months before the
Commencement Date.(b)
    
    From the date you accept the keys to the Premises
(Possession Date) until the Commencement Date, you shall be deemed a licensee
upon the same covenants, terms and conditions as in the Tenancy.(c)
    
    If you proceed with the Tenancy after the Commencement Date,
the licence fee payable from the Possession Date to the Commencement Date
shall be waived (Rent-Free Period). Should you fail to so proceed, you
shall:
 (c1)
    
    remove everything installed by you;(c2)
    
    reinstate the Premises
to its original state and condition; and




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(c3)
    
    pay us a sum equal to the prevailing market rent payable for
the period from the Possession Date up to the date the
installations are removed and reinstatement completed to our
satisfaction,
  2.12
    
    Loading Capacity :
 (a)
    
    Normal (Ground & Non-ground) Floor Premises :You shall comply and ensure compliance with the following restrictions :
 (a1)
    
    maximum loading capacity of the goods lifts in
the Building; and(a2)
    
    maximum floor loading capacity of 15kiloNewtons
per square metre of the Premises on the 02storey of the
Building PROVIDED THAT any such permitted load shall be evenly
distributed.
 2.13
    
    Option for Renewal of Tenancy :
 (a)
    
    You may within 3 months before the expiry of the Term
make a written request to us for a further term of tenancy.(b)
    
    We may grant you a further term of tenancy of the Premises
subject to the following :
 (b1)
    
    there shall be no breach of your obligations at
the time you make your request for a further term, and at the expiry of
the Term;(b2)
    
    the duration of the further term shall be
mutually agreed upon;(b3)
    
    the rent payable shall be at a revised rate to
be determined by us, having regard to the market rent of the Premises
at the time of granting the further term. Our determination of the
rent shall be final and conclusive; and(b4)
    
    the tenancy for the further term shall be upon
the same covenants, terms and conditions except for the duration,
rent, security deposit (which shall be equivalent to three (3) months
rent and service charge instead of two (2) months), and excluding a
covenant for renewal of tenancy.




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3
    
    Mode of Due Acceptance :The Offer shall lapse if we do not receive the following by 29 September 2006 :
 (a)
    
    Duly signed letter of acceptance (in duplicate)of the Offer, in the form set
out in the Letter of Acceptance attached. (Please date as required in your
letter of acceptance)(b)
    
    Payment of the sum set out in the Payment Table attached.
 4
    
    Please note that payments made prior to your giving us the other items listed above may be
cleared by and credited by us upon receipt. However, if those other items are not forthcoming
from you within the time stipulated herein, the Offer shall lapse and there shall be no
contract between you and us arising hereunder. Any payments received shall then
be refunded to you without interest and you shall have no claim of whatsoever nature against
us.5
    
    Rent-Free Period :As the Commencement Date will not be deferred, we advise you to accept the Offer as soon as
possible and to collect the keys to the Premises on the scheduled date in order to
maximize the Rent-Free Period referred to in Clause 2.11(c) of this letter.6
    
    Variation to the Tenancy :Any variation, modification, amendment, deletion, addition or otherwise of the Offer shall
not be enforceable unless agreed by both parties and reduced in writing by us. No terms or
representation or otherwise, whether expressed or implied, shall form part of the Offer
other than what is contained herein.7
    
    Car-Parking Scheme :The carpark for BLK 1008 TOA PAYOH NORTHis currently managed by WILSON PARKING
(SINGAPORE) PTE LTDand you will have to observe and be bound by all the rules and
regulations governing the use and operation of the carpark. You are requested to contact:
 32 SULTAN GATE SINGAPORE 198480
Tel: 62621237
 on your use of the carpark.




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8
    
    Electricity Connection:Upon your acceptance of the Offer, you are advised to proceed expeditiously to
engage a registered electrical consultant to submit two sets each of electrical
single-line diagrams and electrical layout plans to and in accordance with the
requirements of our Facilities Management Section, Operations Support Department of
our Customer Services Group,for endorsement before an application is made to SP
Services Ltd to open an account for electricity connection.Please contact the Facilities Management Section at Blk 25 Kallang Avenue #05-02
Kallang Basin Industrial Estate Singapore 339416
for their requirements.9
    
    To guide and assist you, we enclose a Schedule of Statutory Controls for Flatted, Ramp-up
and Stack-up Factory Customers.
  Cheng Su Ting     68833419  68855899  suting@jtc.gov.sg
  þ Payment Table
    
    þ GIRO Form(s)
    
    þ Specimen BG Planþ Specimen Acceptance Form
    
    þ MT No. 27.09þ Schedule of Statutory Controls for Flatted, Ramp-up and Stack-up
Factory Customers




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PAYMENT TABLE
 PREMISES : PRIVATE LOT A0618413 UNIT #02-03 /04 /05 /06 BLK 1008 TOA PAYOH NORTH TOA
PAYOH NORTH INDUSTRIAL ESTATE SINGAPORE 318996
 Amount
    
    +5% GSTRent at $9.98 per square metre per month
on 283.1 square metres for the period 1
December 2006 to 31 December 2006
    
    $
    2825.34
    
    
    
    
    
    
    $
    141.27$2.25 per square metre per month on
283,1 square metres for the period 1
December 2006 to 31 December 2006
    
    $
    636.98
    
    
    
    
    
    
    $
    31.85Total Rent Payable (inclusive of
Service Charge)
    
    
    
    
    
    $
    3462.32
    
    
    $
    173.12Security Depositequivalent to
three (3) months Rent and Service
Charge (in cash or Bankers Guarantee
provided in accordance with Clause 2.7
of this letter)
    
    $
    10386.96Less:Equivalent of two (2)
months Rent and Service Charge (re
GIRO)
    
    $
    6924.64
    
    
    $
    3462.32Stamp feepayable on Letter of
Acceptance (which we will stamp on your
behalf)Note: If the Letter is not returned to
us within 14 days of the date of the
Letter, you will have to pay penalty on
the stamp duty which is imposed by
Stamp Duty Office of IRAS.
    
    
    
    
    
    $
    336.00Sub Total Payable
    
    
    
    
    
    $
    7260.64
    
    
    $
    173.12Add:GST @ 5%
    
    
    
    
    
    $
    173.12Total Payable inclusive of GST
    
    
    
    
    
    $
    7433.76