Question: The Acer beTouch E110 is a smartphone manufactured by a company headquartered in what location?

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Acer beTouch E110: The Acer beTouch E110 is a smartphone manufactured by Acer Inc. of Taiwan.  The phone is based on the Android 1.5 operating system.  It is focused on social networking, with features for integrating with Facebook, Twitter and other social networks.

Acer beTouch: The Acer beTouch is a smartphone manufactured by Acer Inc. of Taiwan.  It is the second smartphone line realized from the company since it acquired phone manufacturer E-ten in 2009.  The series is focused on social networking, with direct link to Facebook, Twitter and other social networks.

Acer beTouch E140: The Acer beTouch E140 is a smartphone manufactured by Acer Inc. utilizing the Android 2.2 (Froyo) operating system.

Acer beTouch E130: The Acer beTouch E130 is a smartphone manufactured by Acer Inc. using the Android 1.6 (Donut) operating system at launch and Android 2.1 in later releases and is designed for a professional use.  It has a QWERTY keyboard.  It was unveiled in June 2010 and available for sale from August 2010.

Acer Inc.: Acer Inc. ( or ; , lit.  "Hongqi Corporation Ltd."; commonly known as Acer, stylised as acer, or formerly as acer & AceR) is a Taiwanese multinational hardware and electronics corporation specializing in advanced electronics technology and is headquartered in Xizhi, New Taipei City, Taiwan.  Acer's products include desktop PCs, laptop PCs (Which can be further subdivided into clamshell, 2-in-1, convertible and Chromebook), tablets, servers, storage devices, Virtual Reality devices, displays, smartphones and peripherals.

Acer neoTouch P400: The Acer neoTouch P400 is a smartphone designed by Acer Inc. After using Android on phones such as the Acer beTouch E110 and Liquid A1, Acer has returned to Microsoft’s operating system.  It shares the hardware and design with the Acer beTouch E400 but it runs Microsoft Windows Mobile 6.5.3 operating system that brings a more finger-friendly user interface.  The neoTouch P400 was first introduced at the Mobile World Congress 2010 in Barcelona.

Acer beTouch E100/E101: Acer beTouch E100/101 is a smartphone manufactured by Acer Inc. of Taiwan.  The phone is based on Windows Mobile 6.5 and is powered by 528 MHz CPU.  It was released in October 2009.

Acer beTouch E120: The Acer beTouch E120 is an Internet-enabled smartphone by Acer Inc that uses Android 1.6 operating system.  It was officially presented at Computex 2010 in Tapei and it looks very similar to Acer beTouch E130

Acer beTouch E200: The Acer beTouch E200 (also known as Acer L1 ) is a smartphone manufactured by Acer Inc. of Taiwan.  It runs Windows Mobile 6.5 operating system and it was released in October 2009.

Acer beTouch E400: The Acer beTouch E400 is a smartphone manufactured by Acer Inc. of Taiwan.  With this smartphone the company opted to go Android 2.1 (Éclair) and abandon the Windows Mobile 6.5 used in the first beTouch smartphones released starting October 2009.  The Acer beTouch E400 was officially announced at the Mobile World Congress on February 2010.

Supporting paragraphs: Acer beTouch E110 Acer Inc.
Answer: Xizhi, New Taipei City, Taiwan