**Exhibit 10.27****SECOND AMENDMENT TO LEASE**     **THIS SECOND AMENDMENT TO LEASE**(this “Amendment”) made as of the 18th day ofJanuary, 2007, by and between **SEYMOUR R. POWERS, TRUSTEE, AND CAROLE KOLSKY, DEBORAH A. TAUBER ANDSTEPHEN L. GRISS (AS SUCCESSORS TO LEON GRISS and RUTH GRISS),**with an office address c/o M&MRealty, Commerce Park, P.O. Box 581, 7 Finance Drive, Danbury, Connecticut 06810 (together, the“Lessor”) and **ADVANCED TECHNOLOGY MATERIALS, INC.,**a corporation organized and existing under thelaws of the State of Delaware with an office address at 6 Commerce Drive, Danbury, Connecticut06810 (the “Lessee”).**RECITALS:**     B Lease Agreement dated November 22nd, 2000 as amended by Amendment to Lease dated March24th, 2003 (the “Lease”), the Landlord leased to Tenant approximately 31,300 square feet in thebuilding commonly known as 6 Commerce Drive, Danbury, Connecticut, which Premises are described inthe Lease as the “Premises”. Under the Lease as amended, the Tenant was granted an Initial Termending June 30, 2008, together with Renewal Terms as set forth therein. Tenant has requested anextension of one year and six months to the Initial Term so that it expiresDecember31, 2009 and Landlord has agreed to grant the extension. All capitalized terms not defined hereinshall have the meaning set forth in the Lease. Leon Griss and Ruth Griss, who were previously 2 ofthe named landlords, are now deceased and their successors are Carole Kolsky, Deborah A. Tauberand Stephen L. Griss.     **NOW, THEREFORE,**in consideration of the Premises, the parties hereto agree as follows:     1. Term. The Premises shall be leased to Tenant for an Initial Term ending December31, 2009, which Landlord and Tenant stipulate and agree is the date the Initial Term of the Leaseends unless the term is extended pursuant to Section 23 of the Lease. The Tenant’s options torenew pursuant to Section 23 of the Lease shall remain in full force and effect without changenotwithstanding the extension of the Initial Term set forth herein.     2. Fixed Rent. Section 5.1 of the Lease is amended to provide that during theportion of the Initial Term (as extended by this Agreement) commencing July 1, 2006 and endingDecember 31, 2009, the Fixed Rent will be $211,275.45 per annum payable in equal monthlyinstallments of $17,856.54. Section 5.2 is hereby amended to change the date references from July1, 2008 to January 1, 2010 and to provide that the Fixed Rent during the first Renewal Termcommencing January 1, 2010 shall be 211,275.00 per annum payable in equal monthly installments of$17,606.25. Section 5.3 is hereby amended to change the date references from July 1, 2013 toJanuary 1, 2015 and to provide that the Fixed Rent during the Second Renewal Term shall be$217,275.00 per annum payable in equal monthly installments of $18,160.70.     3. No Other Amendments. Except as set forth herein, the Lease remains in fullforce and effect and otherwise unamended.
 

 
     **IN WITNESS WHEREOF,**the Landlord and Tenant have executed and delivered this Amendment toLease of the day near first above written.   Signed, sealed and delivered  in the presence of: **LESSOR:**        SEYMOUR R. POWERS, TRUSTEE           CAROLE KOLSKY           DEBORAH A. TAUBER           STEPHEN L. GRISS        **LESSEE:**