Exhibit 4.4


Hang Seng Bank
         Our Reference : Commercial Banking - RLM Dept A
         (CARM Serial No. 070103

                                                                   2 March 2007


Private & Confidential

Bonso Electronics Limited
Room 1106
11/F Star House
3 Salisbury Road
Tsimshatsui
Kowloon

Attention: Mr Anthony So
Dear Sirs

BANKING FACILITIES

         With reference to our recent discussions, we are pleased to advise that
we have reviewed your banking facilities and offer you the undermentioned
revised limits (the "Facilities") which will be made available subject to the
terms and conditions outlined herein and the security detailed below:-
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Facilities and Limits
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         For establishment of documentary letters of credit (LC) for your                 HK$48,000,000.00
         account in favour of third parties and covering import of goods in the
         ways acceptable to us and/or acceptance of bills drawn thereunder,
         and/or

         for trust receipt facility (TR) relating to goods imported and financed
         under our documentary letters of credit established for your account,
         and/or

         for establishment of documentary letters of credit (Local LC) for your
         account in favour of local beneficiaries and covering delivery of goods
         in the ways acceptable to us and/or acceptance of bills drawn
         thereunder, and/or

         for trust receipt facility (IR under Local LC) relating to goods
         supplied and financed under our documentary letters of credit issued
         for your account, and/or -

         for purchase of documentary export DIP bills (DP) drawn on parties
         acceptable to us, and/or

         for purchase of documentary export D/P bills (IDA) unsecured by


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         Bonso Electronics Limited


         goods drawn on parties acceptable to us, of which

         for extension of trade loans (ITL) to finance your import
         (HK$35,000,000.00) of goods as evidenced by your suppliers' invoices
         and any other relevant documents as required. The availability of any
         particular trade loan will be subject to such conditions as we may
         decide from time to time, for extension of trade loans (ETL) to finance
         your export of goods as evidenced by your (HK25,000,000.00) sale
         invoices to buyers and any other relevant documents as required. The
         availability of any particular trade loan will be subject to such
         conditions as we may decide from time to time,

         for overdraft facility (OD) on your current account no.259-229698-001            (HK$5,000,000.00)

         For negotiation of discrepant documents, secured or unsecured by                 HK$15,000,000.00
         goods, presented under export letters of credit issued by banks
         acceptable to us.

         For factoring facility. (subject to terms and conditions set out in a             US$2,400,000.00
         separate letter issued by our Customized Trade Solutions
         Department.)
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         Security and Documentation

         We shall continue to hold the following:-

         A Deed of Guarantee dated 31 January 2000 for unlimited amount from
         Bonso Electronics International Inc. (the "Guarantor").

         Interest

         Interest on financed bills/loans shall be charged at 1.5% per annum
         above 30/60/90/120/150 days LIBOR (London Interbank Offered Rate) for
         foreign currencies transactions or at 1.5% per annum above
         30/60/90/120/150 days HIBOR (Hong Kong Interbank Offered Rate) for Hong
         Kong Dollar transactions, subject to market availability, as shall be
         quoted by us on the first day of the relevant interest period. Interest
         on loans will be payable on monthly basis.

         Interest on the overdraft facility shall be charged at 0.5% per annum
         over the Hong Kong Dollars Prime Lending Rate as quoted by us from time
         to time, with monthly rests and subject to fluctuation at our
         discretion.

         Tenor

         Maximum loan tenor for TR, TR under Local LC, TDA, DP and ETL
         facilities will be 120 days.

         Maximum loan tenor for ITL facility will be 150 days.

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         Bonso Electronics Limited

         Fee

         We will debit the current account maintained by you with us for the
         facility review fee of HK$30,000.00 normally within 2 weeks from the
         date of this letter unless we receive your written notification within
         7 business days that the Facilities are no longer required.

         Default Interest

         Notwithstanding the provisions above for the charging of interest, all
         sums (whether principal, interest, fees, charges or otherwise) due but
         unpaid in respect of the Facilities shall bear interest at such rate
         from time to time determined by us at our absolute discretion.

         Set-off

         We may, at any time and without notice, apply and set-off any credit
         balance to which you are entitled on any account with us or any other
         moneys owed by us to you in or towards satisfaction of any obligations
         owing to us by you. For this purpose, we are authorised to purchase, at
         our prevailing exchange rate, such other currencies as may be necessary
         to effect such application with the moneys standing to the credit of
         such account or to effect conversion of one currency into another in
         any other manner.

         Expenses

         We may, from time to time at our absolute discretion and without prior
         notice to or consent from you, impose further charges and fees which
         may be chargeable on the Facilities of the same type and change the
         terms of the existing and future charges and fees, including the rate
         thereof.

         All expenses, legal or otherwise, if any, in connection with the
         Facilities are to be borne by you.

         Taxes

         All payments of principal and interest on amounts due under the
         Facilities shall be made free and clear of all present and future
         taxes, withholdings of any nature whatsoever.

         Others

         (i)      You and the Guarantor shell provide us with certified copies
                  of the respective annual audited accounts within 6 months
                  following the end of each financial year and such other
                  relevant financial information as we shall from time to time
                  reasonably request

         (ii)     You shall pay to us upon demand or at the time agreed in this
                  letter all fees, chatges, commissions, costs, expenses (legal
                  or otherwise, including without limitation stamping,
                  registration or other duties) and other sums incurred by us in
                  connection with the negotiation, preparation, execution and
                  registration 'of the documents contemplated hereby, the
                  administration of the Facilities, any amendment, waiver or
                  consent, or proposal for any of the foregoing, or the
                  exercise, enforcement of or preservation of any

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         Bonso Electronics Limited

                  rights hereunder or under the related documents or otherwise
                  in connection with the Facilities. We shall be entitled to
                  debit all or any of the aforesaid sums from the current
                  account or such other accounts maintained by you with is
                  without prior notice.

         Governing Law

         These Facilities are subject to the laws of Hong Kong Special
         Administrative Region with nonexclusive jurisdiction of Hong Kong
         Special Administrative Region Courts.

         Notwithstanding anything to the contrary hereinbefore contained, we
         shall not be bound to grant any of the Facilities at all or beyond such
         sum as we may at our sole discretion consider. safe to the intent that
         we retain the absolute right to withdraw, suspend and/or reduce from
         time to time the Facilities or any of them and/or the extent of any of
         the Facilities for so long and to or in such amount as we may at our
         sole discretion deem fit without prior notice to or consent from you.

         The Facilities are subject to our usual review as well as our customary
         overriding right of repayment on demand and are also subject to our
         right to call for cash cover on demand for prospective and contingent
         liabilities.

         Kindly sign and return to us the duplicate of this letter together with
         the attached "Extracts from the Minutes of a Meeting of the Board of
         Directors" to indicate your acceptance of this credit facility
         arrangement within one month from the date of this letter and if not
         accepted by that date, unless extended by us at our sole and absolute
         discretion, will be deemed to have lapsed. All other security
         documentation required, if any, under the Facilities must also be
         executed to our complete satisfaction by the above specified date,
         failing which the Facilities are subject to withdrawal or revision at
         our absolute discretion.

         Our Insurance Agency Department offers a full range of insurance
         services and will be pleased to quote you competitive rates on fire,
         marine end other coverages upon your request.

         Should you have any queries, please do not hesitate to contact the
         following persons:

 Queries on                         Name                     Telephone No.
 Execution of documents             Jeffy Chan               2198 2537
 Banking arrangement                Angus Wong               2198 5994
 Insurance                          Yeung Tung               2198 4960



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We are pleased to be of continued assistance.

Yours faithfully



/s/ Rose Cho
----------------------------------------
Rose Cho
Executive Vice President Department Head
Relationship Management
Commercial Banking



_/s/ Kitty Cheng___________
Senior Vice President Team Head
Relationship Mangement
Commercial Banking