Exhibit 2.7



CELESTICA INC.,
as Company

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Second Supplemental Indenture

Dated as of December 30, 2004

to
the

Indenture

Dated
as of June 16, 2004

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JPMORGAN CHASE BANK, N.A.,
as Trustee



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This SECOND SUPPLEMENTAL INDENTURE dated as of December 30, 2004, (this "Second Supplemental Indenture"),
is by and between Celestica Inc., an Ontario corporation (the "Company") and JPMorgan Chase Bank, N.A. (formerly known as JPMorgan Chase
Bank), as trustee (the "Trustee") to the Indenture dated as of June 16, 2004 between the Company and the Trustee (formerly, The Chase
Manhattan Bank) (the "Base Indenture", as amended by the First Supplemental Indenture dated as of June 16, 2004 between the Company and
the Trustee and this Second Supplemental Indenture, as so amended and supplemented, the "Indenture").

ARTICLE 1
INTERPRETATION

Section 1.01Definitions.

Capitalized
terms defined in the Indenture which are used in this Second Supplemental Indenture and not otherwise defined herein shall have the respective meanings ascribed to such terms
in the Indenture.

Section 1.02Headings.

The
division of this Second Supplemental Indenture into Articles and Sections and the insertion of headings is for convenience of reference only and shall not affect the construction or
interpretation hereof. The terms "this Second Supplemental Indenture", "hereof",
"hereunder" and similar expressions refer to this Second Supplemental Indenture and not to any particular Article, Section, paragraph or other portion
hereof and include any agreement supplemental hereto.

Section 1.03Reference to Trustee.

Any
reference in this Second Supplemental Indenture to the Trustee shall be construed so as to include its permitted successors, transferees or assigns under the Indenture in accordance
with its terms.

Section 1.04Severability.

To
the extent permitted by applicable law, in case any provision in this Second Supplemental Indenture shall be invalid, illegal or unenforceable in any respect or for any reason, the
validity, legality and enforceability of any such provision in every other respect and of the remaining provisions shall not in any way be affected or impaired thereby and shall remain enforceable to
the fullest extent permitted by law.

Section 1.05Effect on the Indenture.

On
and after the date of this Second Supplemental Indenture, each reference in the Indenture to "this Indenture" and each reference to the Indenture in the Notes and any and all other
agreements, documents and instruments delivered by the Company, the Trustee or any other Person shall mean and be a reference to the Indenture as amended by this Second Supplemental Indenture. Except
as specifically amended by this Second Supplemental Indenture, the Indenture shall remain in full force and effect.

Section 1.06Trustee Not Responsible for Second Indenture.

The
Trustee makes no representations or warranties as to the validity or sufficiency of this Second Supplemental Indenture.

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ARTICLE 2
AMENDMENT

Section 2.01Amendment to Section 4.14(b)(iv).

Section 4.14(b)(iv) of
the Indenture is hereby amended by replacing the references to the term "Wholly Owned Subsidiaries" with the term "wholly owned Subsidiaries".

ARTICLE 3
MISCELLANEOUS

Section 3.01Governing Law.

THE
INTERNAL LAW OF THE STATE OF NEW YORK SHALL GOVERN AND BE USED TO CONSTRUE THIS SECOND SUPPLEMENTAL INDENTURE AND THE NOTES WITHOUT GIVING EFFECT TO APPLICABLE PRINCIPLES OF
CONFLICTS OF LAW TO THE EXTENT THAT THE APPLICATION OF THE LAWS OF ANOTHER JURISDICTION WOULD BE REQUIRED THEREBY.

Section 3.02Counterpart Originals.

The
parties may sign any number of copies of this Second Supplemental Indenture. Each signed copy shall be an original, but all of them together represent the same agreement.

|Dated as of December 30, 2004. |  |                                      |                                                        
|------------------------------ |  | ------------------------------------ | -------------------------------------------------------
|                               |  | CELESTICA INC.                      
|                               |  | By:                                  | /s/ELIZABETH L. DELBIANCO                              
|                               |  |                                      | Name: Elizabeth L. DelBianco
Title: Chief Legal Officer
|                               |  | JPMORGAN CHASE BANK, N.A. AS TRUSTEE
|                               |  | By:                                  | /s/L. O'BRIEN                                          
|                               |  |                                      | Name: L. O'Brien
Title: Vice President                 

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