Document:

Shenzhen Development Bank Loan dated August 7, 2006

 Exhibit 10.6 
 Shenzhen Development Bank Co., Ltd. 
 Contract for Comprehensive Line of Credit 
 Shenzhen Development Bank Co., Ltd. 

 Contract for Comprehensive Line of Credit 
 Contract #: Shen Fa Jin Xin Zong Zi No. 20060807002-2 
 Party A: Xinhua Subbranch, Tianjin Branch, Shenzhen Development Bank Co., Ltd. 
 Add.:
No.166, Xinhua Road, Heping District, Tianjin 

			
	Tel:    23535000                    Fax:	 	
	Person in charge: Jia Chun	 	Position: President

 Party B: Pemstar (Tianjin) Enterprise Co., Ltd. 
 Add.: Yat-sen Scientific Industrial Park, Tianjin, China 

			
	Tel:    82172083                    Fax:    82110486	 	
	Legal Representative*: Roy A. Bauer	 	Position*:

 (*leave blank if Party B is an individual) 
 Whereas 
 Party B has applied to Party A for and Party A has agreed to grant Party B a Comprehensive Line of Credit 
 Now therefore the two parties now enter
into this Contract through negotiation in accordance with relevant laws and regulation and both parties are willing to observe all provisions herein. 
 Article I Content of the Comprehensive Credit 
 5. Amount of Comprehensive Credit: (converted into)
RMB                                       
  (in words) RMB TEN MILLION NINE HUNDRED FIFTY THOUSAND ONLY. 
 6. Term of Comprehensive Line of Credit shall be 12 months from to
during which the Comprehensive Line of Credit may be used cyclically for multiple times and the method of use, the amount and time limit shall be agreed between Party A and Party B each time; however, the balance of the different use of the Line
shall not exceed the amount of the Comprehensive Credit. 
 The starting time of each business under the Line shall be within the term of the
Line and whether the closing time shall be within the term of the Line shall be stipulated in the contract of the specific business. 
 Article II
Manners of the Extension of Comprehensive Credit 
 The manners of the extension of comprehensive credit include without limitation:

 Loan (including individual consumptive loan, individual operational loan), letter of credit, import documentary credit, packaged loan,
export documentary credit, discount, acceptance, letter of guarantee, guarantee, etc. 
 The specific manner of extension of credit shall be
decided in the specific business contracts signed between the parties. 
 Article III The Use of the Comprehensive Line of Credit 

When Party B intends to use the Comprehensive Line of Credit, he shall apply to Party A and the parties shall signed corresponding business contract
after Party A has examined and approved. 
 Article IV Manner of Guarantee for the Comprehensive Line of Credit (put “ü” in the box chosen) 
  

	 ̈	credit, not requiring Party B to provide guarantee 

  

	þ	the guarantee for the Comprehensive Line of Credit shall adopt manner 4 of the following: 

 1.      

 2.      
 3.      
 4. Provide
factoring service for Party B’s receivables from Motorola (China) Co., Ltd. 
 Article V Commitment Fee for the Comprehensive Line of Credit

 Party B shall pay Party A a Comprehensive Line of Credit commitment fee of     ‰ monthly of the
part of the Comprehensive Line of Credit that Party B has not applied for use. 
 Article VI Party A Representations and Warranties 

Party A is legally qualified to sign and perform this Contract and the signing and performance of this Contract has obtained full authorization from
Party A’s board of directors and any other competent authorities (if authorization is required). 
 Party B warrants that the
application documents he submit to Party A are authentic, legal and valid, containing no major error and without omission of any major fact. 
 Party B warrants to give Party A notice of any change in company name, legal representative (principal), residence, scope of business, registered capital, etc. taking place during the term hereof within 10 days after such changes take
place; Party B shall immediately notify Party A of any such changes takes place at the time when Party B is applying for a specific business under the Line. 
 Party B has fully acquainted himself with and understood the content of all the articles hereof and the signing hereof is the true indication of intention of Party B. 
 Article VII Special Provisions on the Credit Extension to Group Customers and Associated Transactions 
 An enterprise or undertaking as legal person having any of the following attributes: 
 9. directly or indirectly control any other enterprise or undertaking as legal person or controlled by any other enterprise or undertaking as legal person
in terms of stocks rights or operation; 
 10. jointly controlled by a third enterprise or undertaking as legal person · 
 11. directly or indirectly and jointly
controlled by major individual investor, key managerial person or family members of close relation therewith (including lineal relatives within three generations and collateral relatives within two generations); 
 12. any other relation which may result in transfer of assets and profit not on the basis of publicly accepted prices shall be regarded as a group
customer in the management of credit management. 
 Where any associated transaction more than 10% of the net assets takes place with a group
customer of which Party B is a member, Party B shall provide Party A a written report stating the associated relation between the parties of the transaction and item, nature, amount, proportion of pricing policy of the transaction (including
transaction without amount or with only symbolic amount) within 10 days after it takes place. 
 Article VIII 
 This Contract has been entered into under and shall be governed by the laws of the People’s Republic of China. Any disputes arising from or in
connection with the performance hereof shall be settled through consultation or mediation; if no settlement can be reached through consultation or mediation, the disputes shall be settled in manner 1 of the following: 
 1. Institute legal proceedings in the people’s court of the place where Party A is located. 

 Article IX Effectiveness of the Contract (put “ü” in the
box chosen) 
 þ As this Line of Credit is guaranteed, this Contract shall come into effect only when the following
conditions are simultaneously met: 
 5. This Contract has been signed and affixed seals by both parties; 
 6. The related guarantee contract (containing “guarantee money” clause and “warranty of guarantee” clause) has been signed and the
necessary registration formalities have been completed. 
  

	
	Article X Other Matters Agreed between the Parties:
                                

					
	  
	  		  	
	  
	  		  	
	  
	  		  	
	  
	  		  	
	  
	  		  	
	  
	  		  	

 Article XI 
 This Contract is made in triplicate having equal legal effect, of which Party A holds two and Party B holds one. 
 Seal of
Party A: Xinhua Subbranch, Tianjin Branch, Shenzhen Development Bank Co., Ltd. 
 Signature of person in charge or proxy:

 Seal of Party B: Pemstar (Tianjin) Enterprise Co., Ltd. 
 Signature of legal representative or proxy: 

 LOAN AGREEMENT NUMBER 
 ShenFaJinXinBaoZiDi20060807002-2 
 Sub-document 5(1) 
 FACTORING APPROVAL DOCUMENT 
 Agreement number:
20060807002-2 
  

	To:	Pemstar Tianjin Enterprise Co,. Ltd 

 After audit, we agree to
accept the above mentioned entity’s Accounts Receivable pledge. The below table is the agreed listing of the Accounts Receivable (AR). 
  

																						
	No.	 	Customer	 	Contract
Amount	 	Paid	 	Advance	 	Discount	 	AR Amount	 	Method
of
payment	 	Amount
paid for
AR
pledge	 	Contract
expiry	 	Remark
		 	MOTOROLA	 		 		 		 		 			 		 		 		 	
		 	CHINA	 		 		 		 		 			 		 		 		 	
	Total	 		 		 		 		 		 	$	1,713,420.00	 		 		 		 	

  

	 	•	 	Our bank will provide your company RMB 10,950,000.00, the commencement date as 07-Aug-2006 and expiry date as 13-Oct-2006. 

  

	 	•	 	Our bank will reserve all rights on liability. 

  

	 	•	 	Bank charges will be charged at RMB27,414.72 

  

	 	•	 	For all remittance, your company has to go to Tianjin branch XinHua Sub-branch to submit the following factoring approval document. 

 Approving bank (stamp) 
 Legal Representative: 
 Date: 
 ____________________________________________________________________________________________________________ 
 Selling party: Our company has received agreement number: 20060807002-2 (Agreement number) (Factoring Agreement) has agreed to the above statement and guarantee 20060508001 (China Banking Agreement) to fulfill the relevant
responsibilities. 
 Selling party (stamp) 
 Legal Representative: 
 Date:Shenzhen Development Bank Loan dated August 8, 2006

 Exhibit 10.7 
 Shenzhen Development Bank Co., Ltd. 
 Contract for Comprehensive Line of Credit 
 Shenzhen Development Bank Co., Ltd. 

 Contract for Comprehensive Line of Credit 
 Contract #: Shen Fa Jin Xin Zong Zi No. 20060808001-2 
 Party A: Xinhua Subbranch, Tianjin Branch, Shenzhen Development Bank Co., Ltd. 
 Add.:
No.166, Xinhua Road, Heping District, Tianjin 

			
	Tel:    23535000                    Fax:	 	
	Person in charge: Jia Chun	 	Position: President

 Party B: Pemstar (Tianjin) Enterprise Co., Ltd. 
 Add.: Yat-sen Scientific Industrial Park, Tianjin, China 

			
	Tel:    82172083                    Fax:    82110486	 	
	Legal Representative*: Roy A. Bauer	 	Position*:

 (*leave blank if Party B is an individual) 
 Whereas 
 Party B has applied to Party A for and Party A has agreed to grant Party B a Comprehensive Line of Credit 
 Now therefore the two parties now enter
into this Contract through negotiation in accordance with relevant laws and regulation and both parties are willing to observe all provisions herein. 
 Article I Content of the Comprehensive Credit 
 7. Amount of Comprehensive Credit: (converted into)
RMB                                       
  (in words) RMB THIRTY-ONE MILLION ONLY. 
 8. Term of Comprehensive Line of Credit shall be 12 months from to during which the
Comprehensive Line of Credit may be used cyclically for multiple times and the method of use, the amount and time limit shall be agreed between Party A and Party B each time; however, the balance of the different use of the Line shall not exceed the
amount of the Comprehensive Credit. 
 The starting time of each business under the Line shall be within the term of the Line and whether the
closing time shall be within the term of the Line shall be stipulated in the contract of the specific business. 
 Article II Manners of the Extension
of Comprehensive Credit 
 The manners of the extension of comprehensive credit include without limitation: 
 Loan (including individual consumptive loan, individual operational loan), letter of credit, import documentary credit, packaged loan, export documentary
credit, discount, acceptance, letter of guarantee, guarantee, etc. 
 The specific manner of extension of credit shall be decided in the
specific business contracts signed between the parties. 
 Article III The Use of the Comprehensive Line of Credit 
 When Party B intends to use the Comprehensive Line of Credit, he shall apply to Party A and the parties shall signed corresponding business contract after
Party A has examined and approved. 
 Article IV Manner of Guarantee for the Comprehensive Line of Credit (put “ü” in the box chosen) 
  

	 ̈	credit, not requiring Party B to provide guarantee 

  

	þ	the guarantee for the Comprehensive Line of Credit shall adopt manner 4 of the following: 

 1.      
 2.      
 3.      
 4. Provide
factoring service for Party B’s receivables from Motorola (China) Co., Ltd. 
 Article V Commitment Fee for the Comprehensive Line of Credit

 Party B shall pay Party A a Comprehensive Line of Credit commitment fee of     ‰ monthly of the
part of the Comprehensive Line of Credit that Party B has not applied for use. 
 Article VI Party A Representations and Warranties 

Party A is legally qualified to sign and perform this Contract and the signing and performance of this Contract has obtained full authorization from
Party A’s board of directors and any other competent authorities (if authorization is required). 

 Party B warrants that the application documents he submit to Party A are authentic, legal and valid,
containing no major error and without omission of any major fact. 
 Party B warrants to give Party A notice of any change in company name,
legal representative (principal), residence, scope of business, registered capital, etc. taking place during the term hereof within 10 days after such changes take place; Party B shall immediately notify Party A of any such changes takes place at
the time when Party B is applying for a specific business under the Line. 
 Party B has fully acquainted himself with and understood the
content of all the articles hereof and the signing hereof is the true indication of intention of Party B. 
 Article VII Special Provisions on the
Credit Extension to Group Customers and Associated Transactions 
 An enterprise or undertaking as legal person having any of the
following attributes: 
 13. directly or indirectly control any other enterprise or undertaking as legal person or controlled by any other
enterprise or undertaking as legal person in terms of stocks rights or operation; 
 14. jointly controlled by a third enterprise or
undertaking as legal person 
 15. directly or indirectly and jointly controlled by major individual investor, key managerial person or
family members of close relation therewith (including lineal relatives within three generations and collateral relatives within two generations); 
 16. any other relation which may result in transfer of assets and profit not on the basis of publicly accepted prices shall be regarded as a group customer in the management of credit management. 
 Where any associated transaction more than 10% of the net assets takes place with a group customer of which Party B is a member, Party B shall provide
Party A a written report stating the associated relation between the parties of the transaction and item, nature, amount, proportion of pricing policy of the transaction (including transaction without amount or with only symbolic amount) within 10
days after it takes place. 
 Article VIII 
 This Contract has been entered into under and shall be governed by the laws of the People’s Republic of China. Any disputes arising from or in
connection with the performance hereof shall be settled through consultation or mediation; if no settlement can be reached through consultation or mediation, the disputes shall be settled in manner 1 of the following: 
 1. Institute legal proceedings in the people’s court of the place where Party A is located. 
 Article IX Effectiveness of the Contract (put “ü” in the box chosen) 
 þ As this Line of Credit is guaranteed, this Contract shall come into effect only when the following conditions are simultaneously met:

 7. This Contract has been signed and affixed seals by both parties; 
 8. The related guarantee contract (containing “guarantee money” clause and “warranty of guarantee” clause) has been signed and the
necessary registration formalities have been completed. 
  

	
	Article X Other Matters Agreed between the Parties:
                                

					
	  
	  		  	
	  
	  		  	
	  
	  		  	
	  
	  		  	
	  
	  		  	
	  
	  		  	

 Article XI 
 This Contract is made in triplicate having equal legal effect, of which Party A holds two and Party B holds one. 
 Seal of Party A: Xinhua Subbranch, Tianjin Branch, Shenzhen Development Bank Co., Ltd. 
 Signature of person in charge or proxy: 
 Seal of Party B: Pemstar (Tianjin) Enterprise Co., Ltd. 
 Signature of legal representative or proxy: 

 LOAN AGREEMENT NUMBER 
 ShenFaJinXinBaoZiDi20060808001-2 
 Sub-document 5(1) 
 FACTORING APPROVAL DOCUMENT 
 Agreement number:
20060808001-2 
  

	To:	Pemstar Tianjin Enterprise Co,.Ltd 

 After audit, we agree to accept
the above mentioned entity’s Accounts Receivable pledge. The below table is the agreed listing of the Accounts Receivable (AR). 
  

																					
	No.	 	Customer	 	Contract
Amount	 	Paid	 	Advance	 	Discount	 	AR Amount	 	Method
of
payment	 	Amount
paid for
AR
pledge	 	Contract
expiry	 	Remark
		 	MOTOROLA	 		 		 		 		 		 		 		 		 	
		 	CHINA	 		 		 		 		 		 		 		 		 	
	Total	 		 		 		 		 		 	RMB38,758,350.59	 		 		 		 	

  

	 	•	 	Our bank will provide your company RMB 31,000,000.00, the commencement date as 08-Aug-2006 and expiry date as 27-Sep-2006. 

  

	 	•	 	Our bank will reserve all rights on liability. 

  

	 	•	 	Bank charges will be charged at RMB77,516.70 

  

	 	•	 	For all remittance, your company has to go to Tianjin branch XinHua Sub-branch to submit the following factoring approval document. 

 Approving bank (stamp) 
 Legal Representative: 
 Date: 
 __________________________________________________________________________________________________________ 
 Selling party: Our company has received agreement number: 20060808001-2 (Agreement number) (Factoring Agreement) has agreed to the above statement and guarantee 20060508001 (China Banking Agreement) to fulfill the relevant
responsibilities. 
 Selling party (stamp) 
 Legal Representative: 
 Date:

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