Exhibit
10.18


Our Ref No. WBG/07/1681


3 December 2007


Atlantic Components
Limited

Flat B24, 1/F., Block B,

Proficient Industrial Centre,

6 Wang Kwun Road,

Kowloon Bay, Kowloon.


Attention: Mr. Yang Chung Lun,
Director


Dear Sirs,


FACILITY LETTER


CITIC Ka Wah Bank Limited (the “Bank”) is pleased to inform you that it
will consider requests made by the Borrower specified below for the following
banking facilities (the “Facilities”)
on the following terms and conditions. The terms set out in this facility
letter supersede and replace those set out in the previous facility letter. 


	
 

	
 


	
A.

	
BORROWER:


	
 

	
 


	
 

	
Atlantic Components Limited 


	
 

	
 


	
B.

	
FACILITIES AND
 LIMITS:


	
 

	
 


	
 

	
General Banking Facilities








	
 

	
 

	
 

	
 


	
Type(s) of Facility

	
 

	
Facility Limit(s)


	


	


	


	



	
1. 

	
Trade Finance – Import Invoice Financing

	
 

	
HKD18,000,000.00


	
 

	
 

	
 

	
 


	
2. 

	
Overdraft

	
 

	
HKD1,000,000.00


	
 

	
 

	
 

	



	
 

	
Total
 Facility Limit:

	
 

	
HKD18,000,000.00 


	
 

	
 

	
 

	



	
Remarks:

	
 

	
 


	
 

	
 

	
 

	
 


	
•

	
The aggregate outstandings of all the above Facilities
 shall not at any time exceed the Total Facility Limit.








	
 

	
 


	
C.

	
FACILITIES CONDITIONS:


	
 

	
 


	
1.

	
Trade Finance


	
 

	
 


	
 

	
Interest: 0.5% per annum below Prime or 3% per annum over
 1-month HIBOR, whichever is higher.





1


	
 

	
 


	
CITIC KA WAH BANK LIMITED          

	
232 Des Voeus Road Central, Hong
 Kong Cable: ‘KWABANK’ Telex: 74636 KWBNK HX SWIFT: ‘KWHKHKHH’ Fax: (852) 3603 4000
 Tel: (852) 3603 6633












	
 

	
 


	
Our Ref No. 

	
: WBG/07/1681


	
Borrower

	
: Atlantic Components Limited








	
 

	
 

	
 


	
 

	
Commission under Import Invoice Financing:

	
 


	
 

	
 

	
 


	
 

	
On the first USD50,000.00 or below

	
1/8%


	
 

	
Over USD50,000.00

	
1/16%








	
 

	
 


	
 

	
Hong Kong Dollars Bills Commission is waived.


	
 

	
 


	
 

	
Maximum tenor/advance percentage for:


	
 

	
 


	
 

	
Import Invoice Financing: up to 45 days from drawdown
 date.


	
 

	
 


	
 

	
Other Conditions for Import Invoice Financing:


	
 

	
 


	
 

	
List of approved suppliers and individual limit(s) are
 subject to the Bank’s approval form time to time.


	
 

	
 


	
2.

	
Overdraft


	
 

	
 


	
 

	
Interest: Prime or 3.5% per annum over 1-month HIBOR,
 whichever is higher, payable monthly in arrears. Accrued interest, if not so
 paid, shall be capitalized as principal and bear interest accordingly.





Facilities Fees:


Arrangement Fee of HKD12,000.00 is
payable to the Bank upon signing of this letter by the Borrower, and thereafter
an annual fee in such amount as the Bank may prescribe is payable in October of
each year for so long as the Facilities continue.


	
 

	
 


	
D.

	
SECURITY AND CONDITIONS PRECEDENT 





The following documents, items and
evidence (both in the form and substance satisfactory to the Bank) shall be
delivered to the Bank Prior to submitting any drawdown notice to the Bank:-


	
 

	
 


	
1.

	
This letter duly signed by the Borrower, all the relevant
 guarantor and security provider.


	
 

	
 


	
2.

	
A Mortgage over Securities and Deposits duly executed by
 the Borrower in favour of the Bank. The total value of such mortgaged
 deposits and/or securities acceptable to the Bank shall not be less than
 HKD2,000,000.00 and USD700,000.00 or its equivalent value in other approved
 currencies (calculated according to the lending radio determined by the Bank
 from time to time).


	
 

	
 


	
3.

	
A Guarantee and Indemnity duly executed by Yang Chung Lun
 (the “Personal Guarantor”) for an
 unlimited amount.


	
 

	
 


	
4.

	
A First Legal Charge/Mortgage over the property at
 Workshop No. B10 on 1st Floor of Block B, Proficient Industrial
 Centre, No. 6 Wang Kwun Road, Kowloon (the “Mortgaged
 Property”) in name of Solution Semiconductor (China) Limited duly
 executed in favour of the bank.





2


	
 

	
 


	
CITIC KA WAH BANK LIMITED          

	
232 Des Voeus Road Central, Hong
 Kong Cable: ‘KWABANK’ Telex: 74636 KWBNK HX SWIFT: ‘KWHKHKHH’ Fax: (852) 3603 4000
 Tel: (852) 3603 6633













	
 

	
 


	
Our Ref No. 

	
: WBG/07/1681


	
Borrower

	
: Atlantic Components Limited








	
 

	
 


	
5.

	
Original/certified copies of all
 necessary consents, approvals and other authorisations (including board
 resolutions/shareholders resolutions, if applicable) in connection with this
 letter and all other documents mentioned above.


	
 

	
 


	
6.

	
Such other documents, items or
 evidence that the Bank may require from time to time.


	
 

	
 


	
E.

	
UNDERTAKINGS


	
 

	
 


	
1.

	
The Borrower shall provide the
 Bank with its accounts receivable aging report on a semi-annual basis.


	
 

	
 


	
F.

	
OTHER TERMS AND
 CONDITIONS


	
 

	
 


	
1.

	
Each application made by the
 Borrower to use any of the Facilities in whole or in part shall be a request
 by it to the Bank to extend financing on the terms and conditions set out or
 referred to in this letter. No commitment by the Bank to extend any financing
 shall arise until any application by the Borrower for such financing is
 accepted by the Bank either expressly or by its extending such financing to
 the Borrower.


	
 

	
 


	
2.

	
Notwithstanding any provision
 stated in this letter, the Facilities are repayable on demand by the Bank.
 The Bank has the overriding right at any time to require immediate payment
 and/or cash collateralization of all or any sums actually or contingently
 owing to it under the Facilities. This letter stipulated the terms and
 conditions applicable to the Facilities, if granted, and does not oblige the
 Bank to extend any financing to the Borrower.


	
 

	
 


	
3.

	
The Bank may at any time
 immediately modify, terminate, cancel or suspend the Facilities or vary the
 terms applicable to the Facilities without the consent of any party and
 without subject to any condition.


	
 

	
 


	
4.

	
The Bank’s Standard Terms for
 Banking Facilities (2007 Edition) attached and/or referred to this letter
 forms an integral part of this letter and the Borrower agrees to observe and
 be bound in by the Bank’s Standard Terms for Banking Facilities.


	
 

	
 


	
5.

	
Please note that Section 83 of the
 Banking Ordinance has imposed on the Bank certain limitations on advance to
 persons related to its directors and employees. In signing this letter, the
 Borrower confirms to the Bank that it is not in any way related to the Bank’s
 directors or employees within the meaning of Section 83. The Borrower
 undertakes to advise the Bank promptly in writing if it becomes so related
 subsequent to the signing of this letter.


	
 

	
 


	
6.

	
This letter shall be governed by
 and construed in accordance with the laws of Hong Kong Special Administrative
 Region.





Please
confirm your agreement to the terms and conditions of this letter
(incorporating the Bank’s Standard Terms for Banking Facilities (2007 Edition)
attached and/or referred to this letter) by signing and returning to us the
duplicate of this letter to Ms. Emily Liu of our Commercial Banking at 9/F., Lippo
Centre, Tower 1, 89 Queensway, Hong Kong by 24
December 2007.


3



	
 

	
 


	
CITIC KA WAH BANK LIMITED          

	
232 Des Voeus Road Central, Hong
 Kong Cable: ‘KWABANK’ Telex: 74636 KWBNK HX SWIFT: ‘KWHKHKHH’ Fax: (852) 3603 4000
 Tel: (852) 3603 6633












	
 

	
 


	
Our Ref No. 

	
: WBG/07/1681


	
Borrower

	
: Atlantic Components Limited





Should you have any queries on the
completion of the required documents, please do feel free to contact our Ms.
Daphne Fong at 3603 2047. For queries on banking arrangement, please contact
our Ms. Emily at 3603 6282 or Mr. Thomas Lam at 3603 6196 at any time.


	
 

	
 


	
Yours faithfully,

	
 


	
For and on behalf of

 CITIC Ka Wah Bank Limited

	
For and on behalf of

 CITIC Ka Wah Bank Limited


	
 

	
 


	


	



	


	



	
Frankie Lam

	
Thomas Lam


	
Vice President

	
First Vice President and Team Head


	
Credit Administration

	
Commercial Banking





FL/df/sc


4


	
 

	
 


	
CITIC KA WAH BANK LIMITED          

	
232 Des Voeus Road Central, Hong
 Kong Cable: ‘KWABANK’ Telex: 74636 KWBNK HX SWIFT: ‘KWHKHKHH’ Fax: (852) 3603 4000
 Tel: (852) 3603 6633