Document:

EX 10.8

         LIMITED GUARANTEE AND SECURITY AGREEMENT, dated as of December 31,
2003, among ACL SEMICONDUCTORS INC., a Delaware corporation with executive
offices located at B24-B27,1/F., Block B, Proficient Industrial Centre, 6 Wang
Kwun Road, Kowloon, Hong Kong, Attention: President ("BORROWER"), ORIENT
FINANCIAL SERVICES LIMITED and MR. LI WING KEI of 18/F., One International
Finance Centre, 1 Harbourview Street, Central, Hong Kong together with EMERGING
GROWTH PARTNERS, INC., a Nevada corporation (collectively, the "GUARANTORS"),
and PROFESSIONAL TRADERS FUND, LLC, a New York limited liability company with
executive offices located at 990 Stewart Avenue, Suite 420, Garden City, New
York 11530, Attention: Marc K. Swickle, Manager ("INVESTOR").

                                  INTRODUCTION

         Investor  anticipates  the  possibility  of making  loans or  extending
credit to Borrower  pursuant to the terms of a 12% Convertible Note, dated as of
the date hereof (the "NOTE"),  of Borrower.  Each  Guarantor is a stockholder of
Borrower. In order to induce Investor to make the loans and extend the credit to
Borrower  pursuant  to the Note,  each  Guarantor  has  agreed,  subject  to the
limitations  set forth  herein,  to guarantee  and secure on a several basis the
obligations of Borrower under the Note, with 1,200,000 shares of common stock of
the Borrower (the "SHARES"),  held  beneficially  and of record thereby,  all as
more fully set forth herein and in the Escrow Agreement.  Of the Shares, 700,000
are  "restricted  securities" as defined in Rule 144 under the Securities Act of
1933, as amended (the "SECURITIES ACT").

         NOW,  THEREFORE,  in  consideration  of the premises and other good and
valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby
acknowledged, each of the Guarantors hereby agrees as follows:

I.       LIMITED GUARANTEE

         SECTION 1.01      GUARANTEE BY GUARANTOR.

         Subject to Section 1.07 hereof,  each of the  Guarantors,  on a several
basis,  hereby  unconditionally,   irrevocably,  and  absolutely  guarantees  to
Investor (i) the due and punctual  payment and  collectibility  of the principal
of, and the premium,  if any, and interest  (including  interest  accruing on or
after the filing of any petition in bankruptcy or reorganization, whether or not
a claim  for  post-filing  interest  is  allowed  in such  proceeding)  on,  all
obligations  of Borrower  under the Note,  when and as the same shall become due
and  payable,  whether at  maturity of such  obligations,  by  acceleration,  or
otherwise,  (ii) the due and punctual payment and  collectibility of interest on
the overdue principal of, and premium and interest,  if any, on, all obligations
of Borrower  under the Note,  to the extent  lawful,  (iii) the due and punctual
performance  of all of the  covenants,

<PAGE>

agreements, and other obligations of Borrower to Investor in accordance with the
terms of the Note,  and (iv) in the case of any  extension of time of payment or
renewal of any of the obligations of Borrower under the Note, that the same will
be promptly paid in full when due or performed in  accordance  with the terms of
such extension or renewal, at stated maturity, by acceleration, or otherwise.

         SECTION  1.02  ABSOLUTE,  IRREVOCABLE,  AND  UNCONDITIONAL  OBLIGATION.
Subject  to  Section  1.07  hereof,   each  Guarantor  hereby  agrees  that  its
obligations  hereunder  shall  be  absolute,   irrevocable,  and  unconditional,
irrespective  of, and shall be  unaffected  by, the  identity of  Borrower,  the
nature of the obligation of Borrower to Investor (whether as obligor, guarantor,
or otherwise),  any invalidity,  irregularity,  or  unenforceability of any such
obligation or this  guarantee,  any failure to enforce any of the  provisions of
the Note or this guarantee, any waiver,  modification,  or indulgence granted to
any of the Guarantors or Borrower with respect thereto by Investor, or any other
circumstances  which may otherwise  constitute a legal or equitable discharge or
defense  of  surety  or  guarantor.  Each  Guarantor  hereby  waives  diligence,
presentment,  demand of  payment,  filing of claims with a court in the event of
merger, insolvency, or bankruptcy of Borrower, any right to require a proceeding
first  against  Borrower,  the benefit of  discussion,  protest,  or notice with
respect to such obligations, and all demands whatsoever, and covenants that this
guarantee will not be discharged as to any obligation of Borrower under the Note
or to Investor,  except by payment in full of the principal amount due under the
Note, premium, if any, and interest thereon,  and by the complete performance of
the obligations contained in the Note and this guarantee.

         SECTION 1.03 ACCELERATION OF OBLIGATIONS. Each Guarantor hereby agrees,
to the fullest extent it may lawfully do so, that, as between the Guarantors, on
the one hand, and Investor,  on the other,  (a) the maturity of the  obligations
guaranteed hereby may be accelerated as provided in the Note for the purposes of
this  guarantee,  notwithstanding  any stay,  injunction,  or other  prohibition
preventing such acceleration in respect of the obligations guaranteed hereby and
(b) in the event of any declaration of acceleration  of such  obligations,  such
obligations  (whether or not due or payable) shall forthwith become  immediately
due and payable by the Guarantors for the purposes of this guarantee.

         SECTION 1.04 REINSTATEMENT OF GUARANTEE. If Investor is required by any
court or otherwise  to return to Borrower or any  Guarantor,  or any  custodian,
receiver, liquidator, trustee, sequestrator, or other similar official acting in
relation to Borrower,  any amount paid to Investor in respect of the Note,  this
guarantee, to the extent of such amount so returned, shall be reinstated in full
force and effect.

         SECTION 1.05 SUBROGATION.  Each Guarantor hereby irrevocably waives any
claim  or  other  rights  which it may now  have or  hereafter  acquire  against
performance or enforcement of his obligations  under this guarantee,  including,
without  limitation,  any  right  of  subrogation,  reimbursement,  exoneration,
contribution,  or  indemnification,  any  right to  participate  in any claim or
remedy of Investor against  Borrower or any collateral which Investor  hereafter
acquires, whether or not such claim, remedy, or right arises in equity, or under
contract,  statute, or common law, including,  without limitation,  the right

                                       2
<PAGE>

to take or  receive  from  Borrower  directly  or  indirectly,  in cash or other
property or by set-off or in any other manner, payment or security on account of
such claim or other  rights.  If any amount  shall be paid to any  Guarantor  in
violation of the preceding  sentence at any time prior to the payment in full of
all obligations and all other amounts payable under this guarantee,  such amount
shall be deemed to have been paid to such Guarantor for the benefit of, and held
in trust for the benefit of, Investor and shall forthwith be paid to Investor to
be credited and applied upon such  guaranteed  obligations,  whether  matured or
unmatured, in accordance with the terms of the Note.

         SECTION  1.06  OTHER  REMEDIES.  Except  as set forth in  Section  1.07
hereof,  nothing  contained in this Article I or elsewhere herein is intended to
or shall  impair,  as between any  Guarantor  and  Investor,  the  obligation of
Guarantors,  which  is  absolute  and  unconditional,  to  pay to  Investor  the
obligations of Borrower under the Note as and when the same shall become due and
payable in accordance  with the provisions  thereof,  or the  performance of the
covenants,   agreements,  or  other  obligations  of  Borrower  to  Investor  in
accordance  with the  terms of the  Note,  nor  shall  anything  herein  prevent
Investor from exercising all remedies otherwise permitted by applicable law upon
default under the Note.

         SECTION 1.07 LIMITATIONS ON GUARANTEE.  Notwithstanding anything herein
to the contrary,  the guarantee  provided herein shall be limited to the Shares,
which Shares,  simultaneously  with the execution hereof,  shall be delivered in
proper form for transfer to Sullivan &  Worcester,  as escrow agent (the "ESCROW
AGENT"),  maintaining  the escrow account (the  "ESCROW")  pursuant to the Stock
Purchase  and  Escrow  Agreement,  dated  as of the  date  hereof  (the  "ESCROW
AGREEMENT") among the Guarantors, Investor, and the Escrow Agent. Other than the
Shares and any other  Collateral  (as  hereinafter  defined) of each  Guarantor,
Investor expressly acknowledges that such Guarantor shall have no obligations or
liability  to  Investor or to any other  entity with  respect to the Note or the
obligations  of Borrower  thereunder,  and Investor  expressly  waives all other
causes  of  action  against  such  Guarantor  with  respect  to the Note and the
obligations of Borrower thereunder. Investor and each Guarantor acknowledge that
Investor shall be entitled to withdraw Shares from the Escrow, and the number of
Shares in the Escrow shall  thereby be  decreased,  upon  conversion of the Note
pursuant to Section  2(b)(ii),  6(a),  and/or 8 thereof and Section  4.03 of the
Escrow Agreement.

II.      SECURITY INTEREST

         SECTION 2.01 GRANT OF SECURITY  INTEREST.  Each Guarantor hereby grants
to Investor a first  priority  security  interest in and to the  following  (the
"COLLATERAL"):

                  (a)      the Shares;

                  (b)      all additional shares of stock of owned of record or
         beneficially by such Guarantor or any successor in interest  thereto or
         any other securities, options, or rights received by the such Guarantor
         pursuant to any reclassification,

                                       3
<PAGE>

         reorganization,  increase or reduction of capital,  or stock  dividend,
         attributable to the Collateral,  or in substitution  of, or in exchange
         for, any of the Collateral;

                  (c)      all  certificates  representing  the  shares or other
         securities or property referred to in clauses (a) and (b) above; and

                  (d)      all dividends, cash, instruments,  and other property
         or  proceeds,  from  time to time  received,  receivable  or  otherwise
         distributed in respect of, or in exchange for, any or all of the shares
         referred to in clauses (a) and (b) above.

         SECTION 2.02 SECURITY FOR GUARANTEE.  This Agreement  secures,  and the
Collateral is security for, the  indefeasible  payment in full when due, whether
at stated  maturity,  by  acceleration  or  otherwise,  and  performance  of all
obligations,  whether now or hereafter  existing,  of the Guarantors pursuant to
the guarantee  set forth in Article I hereto,  whether for  principal,  premium,
interest, fees, expenses, or otherwise.

         SECTION 2.03 DELIVERY OF COLLATERAL.  All  certificates  or instruments
representing  or evidencing the  Collateral  shall be delivered to, and held by,
the Escrow  Agent as set forth in, and pursuant  to, the Escrow  Agreement,  and
shall be in suitable  form for transfer by delivery or shall be  accompanied  by
duly executed  instruments of transfer or assignment  undated and in blank, with
medallion  signature  guarantee,  if  available,   all  in  form  and  substance
satisfactory to Investor in its sole  discretion.  If Borrower shall not satisfy
its obligations under the Note,  Investor shall have the right,  where permitted
by law, in its sole discretion and without notice to the Guarantors, to transfer
to, or to register in its name or in the name of any of its nominees, any or all
of the Collateral in accordance with, and pursuant to, this Agreement, the Note,
and the Escrow Agreement.

III.     REPRESENTATIONS AND WARRANTIES

         Each Guarantor makes the following representations and warranties, each
and all of which shall survive the execution and delivery of this Agreement:

         SECTION 3.01 RESIDENCE OF GUARANTOR.  The principal  place of residence
of such  Guarantor  is located at the  address  first  specified  above for such
Guarantor.

         SECTION  3.02  FORFEITURE;  REPURCHASE;  OPTIONS.  No  portion  of  the
Collateral  attributable to such Guarantor (i) is subject to forfeiture pursuant
to any  vesting  requirements,  and (ii) are subject to any  repurchase  rights.
There are no existing options,  warrants, calls, or commitments of any character
whatsoever relating to any of the Shares attributable to such Guarantor.

         SECTION 3.03 OWNERSHIP.  Such Guarantor is, and at the time of delivery
of the Investor  will be, the legal and  beneficial  owner of the portion of the
Collateral specified in any Schedule hereto as owned by such Guarantor, free and
clear of any lien, security interest, or other charge or encumbrance, except for
the lien created hereby. Of the

                                       4
<PAGE>

Shares,  700,000 are  "restricted  securities"  as defined in Rule 144 under the
Securities  Act. Each Guarantor  hereby agrees to cooperate with the Borrower to
register such restricted securities for resale under the Securities Act.

         SECTION 3.04 SECURITY  INTEREST.  The security interest with respect to
the Shares pursuant hereto creates a valid and perfected first priority security
interest in the Collateral  attributable to such Guarantor,  securing payment of
the Note, so long as the Escrow Agent shall remain in possession of certificates
representing the Shares, as well as all other evidences of Collateral.

         SECTION 3.05  AUTHORITY.  Such  Guarantor has all  requisite  power and
authority to execute, deliver, and perform its obligations under this Agreement.
This  Agreement  has been  duly  authorized,  executed,  and  delivered  by such
Guarantor  and  constitutes  the legal,  valid,  and binding  obligation of such
Guarantor,  enforceable  against such Guarantor in accordance with its terms. No
consent of any party to any contract,  arrangement,  or  understanding  to which
such Guarantor is a party,  or to which it or any of his assets are subject,  is
required in connection  with the execution or delivery of, or the performance of
its obligations  under,  this Agreement.  The execution and delivery of, and the
performance by such Guarantor of his obligations  under, this Agreement will not
violate, result in a breach of, or conflict with, any term of any such contract,
arrangement, or understanding,  or violate or result in a breach of, or conflict
with  any  order,  judgment,  or  decree,  or,  to the  best  knowledge  of such
Guarantor,  any law, rule, or regulation binding upon such Guarantor or to which
it  or  any  of  its  businesses,   properties,   or  assets  are  subject.   No
authorization,  approval,  or other  action by, and no notice to or filing with,
any  governmental  authority or regulatory  body is required  either (i) for the
grant by such  Guarantor  of the  guarantee  or the  security  interest  granted
hereby,  including the deposit of the Collateral  attributable to such Guarantor
into the Escrow or for the execution, delivery, or performance of this Agreement
by such Guarantor or (ii) for the perfection of, or the exercise by Investor of,
its rights and remedies hereunder.

IV.      FURTHER ASSURANCES

         SECTION 4.01 BY THE GUARANTORS.  Each Guarantor hereby agrees that from
time to time, at such  Guarantor's  sole expense,  such  Guarantor will promptly
execute and deliver all further instruments and documents,  and take all further
action,  that may be necessary or desirable,  or that  Investor may request,  in
order to protect the guarantee  set forth in Article I to this  Agreement and to
perfect and protect any  security  interest  granted or  purported to be granted
hereby or to enable  Investor  to exercise  and enforce its rights and  remedies
hereunder with respect to the guarantee and any of the Collateral.

         SECTION 4.02 FILINGS. Each Guarantor hereby authorizes Investor to file
one or more  financing  or  continuation  statements,  and  amendments  thereto,
relative  to the  Collateral  without  the  signature  of such  Guarantor  where
permitted  by  law.  A  carbon,  photographic,  or  other  reproduction  of this
Agreement or any financing statement covering the Collateral or any part thereof
shall be sufficient as a financing statement where permitted by law.

                                       5
<PAGE>

         SECTION  4.03  DEFENSE OF TITLE.  Each  Guarantor  agrees to defend the
title to the  Collateral and the lien thereon and security  interest  therein of
Investor  created  hereby  against the claim of any person and to  maintain  and
preserve such lien and security  interest until the earlier of (a)  satisfaction
in full of the  obligations of such  Guarantor  pursuant to Article I hereof and
(b) the withdrawal of the last of the Shares from the Escrow pursuant to Section
1.07 hereof and the Escrow Agreement.

V.       VOTING RIGHTS, ETC.

         SECTION 5.01  GENERALLY.  Until the withdrawal of any particular  Share
from the Escrow, each Guarantor shall be entitled to exercise any and all voting
and other consensual rights with respect to such Shares attributable thereto for
any purpose not inconsistent with the terms hereof or the Note.

         SECTION 5.02 DEFAULTS. Upon withdrawal of any particular Share from the
Escrow pursuant to Section 1.07 hereof and the Escrow  Agreement,  all rights of
the Guarantor  depositing  such Share into the Escrow to exercise its voting and
other  consensual  rights  which it would  otherwise  be  entitled  to  exercise
pursuant to Section 5.01 hereof shall cease, and all such rights shall thereupon
become vested in Investor, which shall thereupon have the sole right to exercise
such voting and other consensual rights.

         SECTION  5.03  ADDITIONAL  ACTIONS.  In order  to  permit  Investor  to
exercise  the voting  and other  rights  which he may be  entitled  to  exercise
pursuant to Section  5.02 hereof,  each  Guarantor  shall,  if  necessary,  upon
written notice of Investor,  from time to time,  execute and deliver to Investor
appropriate proxies,  dividend payment orders, and other instruments as Investor
may reasonably request.

VI.      TRANSFERS AND OTHER LIENS; ADDITIONAL SHARES

         Each  Guarantor  agrees  that he or it will not (i)  sell,  assign,  or
otherwise dispose of, or grant any option or warrant with respect to, any of the
Collateral,  or (ii) create or permit to exist any lien,  security interest,  or
other  charge or  encumbrance  upon or with  respect  to any of the  Collateral,
except for the lien in favor of Investor pursuant hereto.

VII.     ATTORNEY-IN-FACT; INVESTOR MAY
         PERFORM

         SECTION 7.01      ATTORNEY-IN-FACT.  [INTENTIONALLY OMITTED]

         SECTION 7.02 INVESTOR MAY PERFORM.  If any  Guarantor  fails to perform
any  agreement  contained  herein,  Investor may, but shall not be obligated to,
itself perform,  or cause  performance  of, such agreement,  and the expenses of
Investor  incurred in

                                       6
<PAGE>

connection therewith shall be payable by such Guarantor pursuant to the terms of
this Agreement.

VIII.    INVESTOR'S DUTIES; REASONABLE CARE

         [INTENTIONALLY OMITTED]

IX.      REMEDIES UPON DEFAULT; EXPENSES

         SECTION 9.01 REMEDIES UPON DEFAULT ON THE NOTE. If  Borrower  shall not
satisfy  its  obligations under the Note:

         (a)      Investor may withdraw  Collateral from the Escrow pursuant to,
and in accordance with, the terms of the Escrow Agreement,  in addition to other
rights and remedies  provided for in the Note or otherwise  available to it, all
the  rights  and  remedies  of a secured  party in case of a default by a debtor
under the Uniform Commercial Code, and Investor may also, upon withdrawal of the
Collateral  from the Escrow and without notice except as specified  below,  sell
the  Collateral  or any part thereof in one or more parcels at public or private
sale,  at any  exchange or  broker's  board,  for cash,  on credit or for future
delivery,   and  upon  such  other  terms  as  Investor  may  deem  commercially
reasonable.  Such  Guarantor  agrees that, to the extent notice of sale shall be
required by law, at least ten (10) days'  notice to such  Guarantor  of the time
and place of any public sale or the time after  which any private  sale is to be
made shall constitute reasonable  notification.  Investor shall not be obligated
to make any sale of  Collateral  regardless of notice of sale having been given.
Investor  may  adjourn  any  public  or  private  sale  from  time  to  time  by
announcement  at the time and place fixed  therefor  and such sale may,  without
further notice, be made at the time and place to which it was so adjourned. Each
Guarantor  hereby waives any claims  against  Investor  arising by reason of the
fact that the price at which any of the  Collateral may have been sold at such a
private sale was less than the price which might have been  obtained at a public
sale,  even if Investor  accepts the first offer received and does not offer the
Collateral to more than one offeree.

         (b)      Any cash held by Investor as Collateral  and all cash proceeds
received  by  Investor  in respect  of any sale of,  collection  from,  or other
realization upon all or any part of the Collateral shall be applied by Investor:

                  FIRST,  to the payment of the costs and expenses of such sale,
         including, without limitation,  reasonable compensation to Investor and
         its agent and counsel, and all expenses, liabilities, and advances made
         or incurred by Investor in connection therewith;

                  NEXT, to Investor,  for the payment in full of the  Borrower's
         obligations pursuant to the Note; and finally, after payment in full of
         the Borrower's  obligations pursuant to the Note, to the payment of the
         Guarantors,  or his or its successors or assigns,  or to the Guarantors
         or whomsoever may be lawfully

                                       7
<PAGE>

         entitled  to receive the same or as a court of  competent  jurisdiction
         may direct, of any surplus then remaining from such proceeds.

         (c)      Anything  contained  herein to the  contrary  notwithstanding,
Investor may exercise all rights and remedies available to it pursuant hereto or
under law, which remedies shall be deemed cumulative and not exclusive.

         SECTION 9.02      EXPENSES.

         The Borrower, shall, upon demand, be responsible to pay to Investor the
amount of any and all expenses,  including the  reasonable  fees and expenses of
its counsel and of any experts and agents,  which Investor may reasonably  incur
in  connection  with  (a) the  custody  or  preservation  of,  or the  sale  of,
collection  from, or other  realization  upon,  any of the  Collateral,  (b) the
exercise or enforcement of any of the rights of Investor pursuant hereto, or (c)
the failure by any Guarantor to perform or observe any of the provisions hereof.

X.       SECURITY INTEREST ABSOLUTE; CONTINUING SECURITY
         INTEREST

              SECTION  10.01 SECURITY INTEREST ABSOLUTE.  All rights of Investor
     and  security   interests  granted  herein,  and  all  obligations  of  the
     Guarantors   pursuant   hereto,   shall  be  absolute   and   unconditional
     irrespective of:

                  (i)      any  lack  of  validity  or   enforceability  of  the
                           guarantee;

                  (ii)     any change in the time,  manner,  or place of payment
                           of,  or in  any  other  term  of,  all  or any of the
                           obligations   under  the   guarantee   or  any  other
                           amendment  or  waiver  of,  or  any  consent  to  any
                           departure from, the guarantee;

                  (iii)    any exchange, release, or non-perfection of any other
                           collateral, or any release or amendment or waiver of,
                           or consent to departure  from,  the  guarantee or any
                           obligation thereunder; or

                  (iv)     any  other   circumstance   which   might   otherwise
                           constitute a defense available to, or a discharge of,
                           any  Guarantor or a third party grantor of a security
                           interest.

         SECTION 10.02 CONTINUING SECURITY INTEREST. This Agreement shall create
a continuing  first priority  security  interest in the Collateral and shall (a)
remain in full force and effect until the earlier of the indefeasible payment in
full of the  Note and the  withdrawal  of the  last of the  Collateral  from the
Escrow, (b) continue to be effective or be reinstated, as the case may be, if at
any time payment of the  obligations  pursuant to Article I hereof,  or any part
thereof,  is  rescinded  or reduced in amount or must  otherwise  be restored or
returned by any Guarantor all as though such payment or performance had

                                       8
<PAGE>

not been made, (c) be binding upon each  Guarantor,  his, her, or its successors
and assigns,  and (d) inure,  together  with the rights and remedies of Investor
pursuant  hereto,  to the benefit of Investor and its  transferees  and assigns.
Upon the satisfaction of the obligations under the Note, each Guarantor shall be
entitled to the return,  upon his request and at his expense, of such portion of
the  Collateral  attributable  thereto as shall not have been sold or  otherwise
applied pursuant to the terms hereof.

XI.      MISCELLANEOUS

         SECTION 11.01 AMENDMENTS,  ETC. No amendment or waiver of any provision
of this Agreement, nor consent to any departure by any Guarantor herefrom, shall
in any event be  effective  unless the same  shall be in  writing  and signed by
Investor,  and then  such  waiver  or  consent  shall be  effective  only in the
specific instance and for the specific purpose for which given.

         SECTION 11.02 NOTICE. All notices and other communications provided for
hereunder shall be in writing (including  telegraphic  communication) and, if to
the Guarantors,  mailed or telegraphed or delivered to it,  addressed to them at
the addresses  specified in the introductory  paragraph  hereof, if to Investor,
mailed  or  delivered  to it  at  the  address  of  Investor  specified  in  the
introductory  paragraph  hereof, or as to any party hereto at such other address
as shall be  designated  by such party in a written  notice to each other  party
complying as to delivery  with the terms of this  Section.  All such notices and
other  communications  shall,  when  mailed  or  telegraphed,  respectively,  be
effective  when  deposited in the mails or delivered to the  telegraph  company,
respectively, addressed as aforesaid.

         SECTION 11.03  WAIVER.  No failure on the part of Investor to exercise,
and no delay in  exercising,  any  right  hereunder  shall  operate  as a waiver
thereof nor shall any single or partial exercise of any right hereunder preclude
any other or further exercise thereof or the exercise of any other right.

         SECTION 11.04  SEVERABILITY.  The illegality or unenforceability of any
provision of this  Agreement or any  instrument  or document  required  pursuant
hereto shall not in any way affect or impair the legality or  enforceability  of
the  remaining  provisions  of this  Agreement  or any  instrument  or  document
required pursuant hereto.

         SECTION 11.05  GOVERNING LAW;  TERMS.  This Agreement shall be governed
by, and construed in accordance with, the laws of the State of New York, without
giving  effect to  principles  of conflicts of laws.  Unless  otherwise  defined
herein,  terms  defined in Articles 8 and 9 of the Uniform  Commercial  Code are
used herein as therein defined.  Any action, suit, or proceeding arising out of,
based on, or in connection with this Agreement or the transactions  contemplated
hereby  may be  brought in the United  States  District  Court for the  Southern
District of New York and each party  covenants and agrees not to assert,  by way
of motion, as a defense, or otherwise,  in any such action, suit, or proceeding,
any claim that it or he is not subject  personally to the  jurisdiction  of such
court,  that  its or his  property  is  exempt  or  immune  from  attachment  or
execution,  that the

                                       9
<PAGE>

action,  suit, or proceeding is brought in an inconvenient forum, that the venue
of the action,  suit, or proceeding is improper,  or that this  Agreement or the
subject matter hereof may not be enforced in or by such court.

         SECTION 11.06  COUNTERPARTS.  This  Agreement may be executed in one or
more  counterparts,  all of which,  when taken  together  shall  constitute  one
original.

                                       10
<PAGE>

         IN WITNESS WHEREOF, the parties hereto have executed and delivered this
Agreement as of the date first above written.

                                        PRINT DATA CORP.

                                        BY: /S/ CHUNG-LUN YANG
                                           -------------------------------------
                                            NAME:  CHUNG-LUN YANG
                                            TITLE:   CHIEF EXECUTIVE OFFICER

                                        ORIENT FINANCIAL SERVICES LTD.

                                        BY: /S/ NILS A. OLLQUIST
                                           -------------------------------------
                                            NAME: NILS A. OLLQUIST
                                            TITLE: DIRECTOR

                                         /S/ LI WING KEI
                                        ----------------------------------------
                                        LI WING KEI

                                        EMERGING GROWTH PARTNERS, INC.,

                                        BY: /S/ KEVIN WELCH
                                           -------------------------------------
                                            NAME: KEVIN WELCH
                                            TITLE:

                                        PROFESSIONAL TRADERS FUND, LLC

                                        BY: /S/ MARC K. SWICKLE
                                           -------------------------------------
                                            NAME: MARC K. SWICKLE
                                            TITLE: MANAGER

                                       11STOCK PURCHASE AND ESCROW AGREEMENT

         STOCK PURCHASE AND ESCROW AGREEMENT (this "AGREEMENT"), dated as of
December 31, 2003, by and among Professional Traders Fund, LLC (the "INVESTOR"),
a New York limited liability company doing business at 990 Stewart Avenue, 4th
Floor, Garden City, New York 11530; Orient Financial Services Limited and Mr. Li
Wing Kei of 18/F, One International Finance Centre, 1 Harbourview Street,
Central, Hong Kong together with Emerging Growth Partners, Inc., a Nevada
Corporation (collectively, the "GUARANTORS"); the law firm of Sullivan &
Worcester LLP (the "ESCROW AGENT"), a Massachusetts Limited Liability
Partnership, having an office at 1290 Avenue of the Americas, 29th Floor, New
York, NY 10104.

                                   WITNESSETH:

         WHEREAS, ACL Semiconductors Inc. (the "COMPANY"), a Delaware
Corporation, issued to Investors a certain 12% Senior Subordinated Convertible
Note in the principal amount of $250,000 dated December 31, 2003 (the "NOTE")
pursuant to a certain Note Subscription Agreement date December 31, 2003 (the
"SUBSCRIPTION AGREEMENT");

         WHEREAS, The Company and Investor entered into a certain side letter
agreement (the "SIDE LETTER") dated December 31, 2003 concerning the Note and
the Subscription Agreement;

         WHEREAS, the Guarantors guaranteed payment under the Note in a certain
Limited Guarantee and Security Agreement (the "GUARANTEE") dated December 31,
2003, with the Guarantee obligation collateralized by and limited to 1,200,000
shares (the "SHARES") of common stock of the Company held legally and
beneficially by Guarantors, 700,000 of which are restricted securities (the
"RESTRICTED SHARES") and 500,000 of which are unrestricted and freely tradable
securities (the "UNRESTRICTED SHARES");

         WHEREAS, pursuant to Section 1.07 of the Guarantee, Guarantors agreed
to deliver into escrow the Shares;

         NOW, THEREFORE, in consideration of the mutual representations,
warranties, covenants and agreements contained herein, and for other good and
valuable consideration, the receipt and sufficiency of which is hereby
acknowledged, and upon the terms and subject to the conditions hereinafter set
forth, the parties do hereby agree as follows:

                             Article I.   ESCROW

         Section 1.01   Guarantors shall deliver to Escrow Agent the Shares, in
certificated form. The Shares, when delivered, shall be accompanied by a
"medallion signature guarantee" or an equivalent signature guarantee, in which
case the transfer agent for the Shares must confirm in writing that the
equivalent signature guarantee will be accepted.

         Section 1.02   Guarantors shall also deliver to Escrow Agent: (i) a
duly executed letter from the Company, or its authorized corporate counsel,
approving the transfer of the Restricted Securities to Investor pursuant to this
Escrow Agreement and (ii) an opinion of counsel, addressed to Investor, in a
form satisfactory to Investor, confirming (a) that Guarantors' transfer

<PAGE>

of the Restricted Shares is permissible under Rule 144 and (b) that the
Restricted Shares have been properly registered in Investor's name and (c) that
Investor can transfer the Restricted Shares, subject to the terms of this Escrow
Agreement, pursuant to Rule 144, on the following dates:

     (a)  254,800 Restricted Shares, belonging to Orient Financial Services
          Limited, on October 14, 2004.

     (b)  254,800 Restricted Shares, belonging to Mr. Li Wing Kei, on October
          14, 2004.

     (c)  190,400 Restricted Shares, belonging to Emerging Growth Partners,
          Inc., on October 14, 2004.

          Section 1.03   NO STOP PROVISION. Upon execution of this Agreement the
Company shall deliver to Investor and the Company's stock transfer agent an
irrevocable "No-Stop Letter" that shall state that the Shares are free and clear
of any stop that may be issued by the Company and that the Company shall not
under any event issue a stop on the Shares, and that, absent a court order, the
Transfer Agent must immediately implement any transfer of Shares directed by the
Escrow Agent pursuant to this Agreement.

          Section 1.04   Within two business days of Guarantors' satisfaction of
the provisions of Section 1.01, Section 1.02 and Section 1.03, Investor shall
transfer by wire the sum of $250,000, less any deductions authorized under the
Side Letter, to the Company in accordance with the following wiring
instructions:

                           Fleet Bank
                           350 Fifth Avenue
                           New York, New York

                           ABA Number 021 202162

                           For credit to the account of
                                    Reitler Brown LLC - Funding Escrow Account

                           Account number  9417716224

                           For further credit to the account of
                                    Atlantic Components
                                    [Please specify originator]

                           Attn: Peter Gemignani

                           Reference: RSB.

          Section 1.05   Escrow Agent will hold the Shares in the name of the
Guarantors until and unless the Shares are released from escrow in accordance
with Section 4.03.

                                       2
<PAGE>

          Article II.    REPRESENTATIONS AND WARRANTIES OF GUARANTORS

          Guarantors hereby represents and warrants to Investor as follows:

          Section 2.01   AUTHORIZATION; ENFORCEMENT. This Agreement has been
duly executed and delivered by Guarantors and is a legal, valid and binding
obligation of Guarantors enforceable against Guarantors in accordance with its
terms.

          Section 2.02   NO INSIDER/NO AFFILIATE. For the ninety-day period
prior to the date of this Agreement, none of the Guarantors, nor any company
owned or controlled by the Guarantors, nor any relative of the Guarantors, has
been an officer, director or holder, direct or indirect, of a beneficial
interest of ten percent (10%) or more of the common shares outstanding in The
Company.

          Section 2.03   NO CONFLICTS. The execution, delivery and performance
of this Agreement by Guarantors and the consummation by Guarantors of the
transactions contemplated hereby do not and will not (i) conflict with, or
constitute a default, or trigger any rights of termination, amendment,
acceleration or cancellation of, any agreement, indenture or instrument
(evidencing a debt or otherwise) to which any of the Guarantors is a party or by
which any property or asset of Guarantors is bound or affected, or (ii) result
in a violation of any law, rule, regulation, order, judgment, injunction, decree
or other restriction of any court or governmental authority to which any of the
Guarantors is subject (including all applicable United States and state
securities laws and regulations) or by which the Shares are bound or affected.

          Section 2.04   CONSENTS AND APPROVALS. Guarantors are not required to
obtain any consent, waiver, authorization or order of, or make any filing or
registration with, any third party, self-regulatory organization, or any court
or other federal, state, local, foreign or other governmental authority in
connection with the execution, delivery and performance by Guarantors of this
Agreement.

          Section 2.05   DISCLOSURE. No representation or warranty by Guarantors
contained in this Agreement contains or will contain any untrue statement of a
material fact or omits or will omit to state a material fact necessary in order
to make the statements contained herein or therein not misleading in light of
the circumstances under which they were made.

          Section 2.06   SHARES ACQUIRED.

     (a)  Guarantor Orient Financial Services Limited represents and warrants
          that it lawfully acquired 956,666 Restricted Shares on October 14,
          2003 and that the Shares were fully paid for on that date and have
          been owned continuously since then.

     (b)  Guarantor Mr. Li Wing Kei represents and warrants that he lawfully
          acquired 956,666 Restricted Shares on October 14, 2003 and that the
          Shares were fully paid for on that date and have been owned
          continuously since then.

                                       3
<PAGE>

     (c)  Guarantor Emerging Growth Partners, Inc. represents and warrants that
          it lawfully acquired 706,666 Restricted Shares on October 14, 2003 and
          that the Shares were fully paid for on that date and have been owned
          continuously since then.

     Section 2.07   ABSENCE OF LIENS AND ENCUMBRANCES. Guarantors represents
that as of the date of this Agreement, the Shares are free and clear of all
liens and encumbrances, and have not been sold, assigned, pledged or otherwise
conveyed to a third party.

          Article III.   REPRESENTATIONS AND WARRANTIES OF INVESTOR

         Investor hereby represents and warrants to Guarantors as follows:

          Section 3.01   AUTHORITY OF INVESTOR. Investor has the legal capacity
and power to execute, deliver and perform this Agreement and to consummate the
contemplated transaction. This Agreement has been duly and validly executed and
delivered by Investor and is the legal, valid and binding obligation of
Investor, enforceable against him in accordance with its terms.

          Section 3.02   NO CONFLICTS. The execution, delivery and performance
by Investor of this Agreement and the consummation of the contemplated
transactions will not conflict with or violate (i) any provision of law, rule or
regulation, or (ii) any order, judgment or decree applicable to Investor or
binding upon its assets or properties.

          Section 3.03   CONSENTS AND APPROVALS. Investor is not required to
obtain any consent, waiver, authorization or order of, or make any filing or
registration with, any third party or any court or other federal, state, local,
foreign or other governmental authority in connection with the execution,
delivery and performance by Investor of this Agreement.

                 Article IV.   ESCROW AGREEMENT--ESCROW AGENT

          Section 4.01   DELIVERY OF SHARES. In accordance with Section 1.01 of
this Agreement, Guarantors shall deliver to the Escrow Agent the physical
certificates evidencing the Shares.

          Section 4.02   INTENTION TO CREATE ESCROW OVER ESCROWED SHARES.
Investor and Guarantors intend that the Shares be held in escrow by the Escrow
Agent. Escrow Agent shall hold and release the escrowed Shares only in
accordance with the terms and conditions of this Agreement.

          Section 4.03   RELEASE OF ESCROW. The Escrow Agent shall release the
Shares as follows:

     (a)  In accordance with Section 1.07 of the Guarantee, and notwithstanding
          any provision to the contrary in the Note, the Guarantee, the
          Subscription Agreement, and the Side Letter, Investor has the right,
          in its sole and absolute discretion, to elect to withdraw Shares in
          connection with its conversion rights under the Note, in part or in
          whole, from the Shares in Escrow, regardless of whether a default has
          occurred, and as if and in lieu of the Company delivering Common Stock
          in satisfaction of its obligations under Section 8 of the Note. If
          Investor makes such an election under this Section 4.03(a), Investor
          shall receive from Escrow, in its sole and absolute discretion, either
          Restricted or Unrestricted

                                       4
<PAGE>

          Shares, on the same basis as the Company would have had to have
          delivered Common Stock under Section 8 of the Note, and for each such
          Share delivered from Escrow, the Company shall be relieved
          concomitantly of its obligation to deliver Common Stock on a
          share-for-share basis under Section 8 of the Note. Investor shall
          notify the Company of an election under this Section 4.03(a) in the
          Notice provided pursuant to Section 8(c) of the Note, with a copy of
          such Notice to be provided to the Escrow Agent and the Stock Escrow
          Agent. Nothing in this Section 4.03 shall act to limit the
          registration rights of the Investor as fully set for in Section vi of
          the Side Letter or relieve the Company from any of its obligations
          regarding registration of the Shares.

     (b)  Any objection by the Company to the release of Shares from Escrow in
          accordance with Section 4.03(a) must be delivered, in accordance with
          Section 5.08(b), to the Escrow Agent within two (2) business days of
          the date of such Notice. If the Escrow Agent does NOT receive such
          objection within the time provided, time being of the essence, it
          shall release the Shares in accordance with the Notice. If the Escrow
          Agent receives a timely objection, it shall retain the Shares subject
          to further written instructions signed by the Company and the Investor
          or subject to any dispute resolution provided under Section 4.05. For
          purposes of this provision, a Notice shall not be deemed to have been
          delivered to the Escrow Agent on a particular day, if it is received
          by the Escrow Agent after 5:00 p.m. New York time.

     (c)  The Shares shall be held in escrow by the Escrow Agent until the
          Company has satisfied all of its obligations under the Note, the
          Guarantee, the Subscription Agreement and the Side Letter. The Escrow
          Agent may not return to the Guarantors the remainder of the Shares
          held in escrow pursuant to this Escrow Agreement unless and until they
          are notified in writing by all parties with a direction to do so. Any
          dispute as to the return of the Shares to the Guarantors shall be
          resolved in accordance with Section 4.05. It shall be the Guarantors'
          sole responsibility to allocate the return of shares, if any, as among
          them.

          Section 4.04   DUTIES AND RESPONSIBILITIES OF THE ESCROW AGENT. The
duties and responsibilities of the Escrow Agent shall be subject to the
following terms and conditions:

     (a)  Investor and Guarantors acknowledge and agree that the Escrow Agent
          (i) shall be obligated only for the performance of such duties as are
          specifically assumed by the Escrow Agent, respectively, pursuant to
          this Agreement; (ii) may rely on and shall be protected in acting or
          refraining from acting upon any written notice, instruction,
          instrument, statement, request or document furnished hereunder and
          believed by Escrow Agent in good faith to be genuine and to have been
          signed or presented by the proper person or party, without being
          required to determine the authenticity or correctness of any fact
          stated therein or the propriety or validity or the service thereof,
          and, without limiting the foregoing, the Escrow Agent may rely on
          faxed copies of signatures as if they were originals and may rely on
          e-mailed communications, as if they were written; (iii) may assume
          that any person purporting to give notice or make any statement or
          execute any document in connection with the provisions hereof has been
          duly authorized to do so, and shall be under no obligation to verify
          or compare signatures; (iv) shall not be under any duty to give the
          property held by the Escrow Agent, respectively, any greater degree of

                                       5
<PAGE>

          care beyond what they ordinarily use for their own similar property;
          and (v) may retain and consult with counsel with respect to any issues
          under this Agreement, at the Investor's and Guarantors' joint expense,
          and their reliance on the opinion of such counsel shall be deemed to
          be full and complete authorization and protection in respect of any
          action taken, suffered or omitted by the Escrow Agent, respectively,
          hereunder in good faith and in accordance with the opinion of such
          counsel.

     (b)  Guarantors and Investor acknowledge that the Escrow Agent is acting
          solely as a stakeholder at Guarantors' and Investor's request and that
          the Escrow Agent shall not be liable for any action taken in good
          faith and believed by them to be authorized or within the rights or
          powers conferred by this Agreement. Investor and Guarantors, jointly
          and severally, agree to indemnify and hold harmless the Escrow Agent
          and any of its partners, employees, agents and representatives for any
          action taken or omitted to be taken by them or any of them hereunder,
          including the fees of outside counsel and other costs and expenses of
          defending itself against any claim or liability under this Agreement,
          except in the case of gross negligence or willful misconduct.

     (c)  Guarantors and Investor agree that in any lawsuit, action or other
          legal proceeding arising out of or relating to this Agreement,
          including an action against the Escrow Agent, Guarantors and Investor
          shall pay their indemnification obligations to the Escrow Agent for
          attorneys' fees and costs, in equal shares and in advance (to be
          supplemented thereafter on an on-going basis), regardless of the
          nature of the allegations against the Escrow Agent. Escrow Agent shall
          not be required to return any such indemnification amounts unless it
          is conclusively determined by a court of competent jurisdiction that
          it acted with gross negligence or engaged in willful misconduct.

     (d)  The Escrow Agent does not have and will not have any interest in the
          Shares, but is serving only as escrow agent, having only possession
          thereof. The Escrow Agent shall not be liable for any loss resulting
          from the making or retention of any investment in accordance with this
          Escrow Agreement.

     (e)  This Agreement sets forth exclusively the duties of the Escrow Agent
          with respect to any and all matters pertinent thereto and no implied
          duties or obligations shall be read into this Agreement.

     (f)  These provisions of Section 4.04 shall survive the resignation of the
          Escrow Agent or the termination of this Agreement.

          Section 4.05   DISPUTE RESOLUTION: JUDGMENTS. Resolution of disputes
arising under this Agreement shall be subject to the following terms and
conditions:

     (a)  If any dispute shall arise with respect to the delivery, ownership,
          right of possession or disposition of the Shares or Funds in escrow,
          or if the Escrow Agent shall in good faith be uncertain as to its
          duties or rights hereunder, the Escrow Agent shall be authorized,
          without liability to anyone, but shall be under no duty, to (i)
          refrain from taking any action other than to continue to hold the
          Shares pending receipt of a joint written instruction from Investor
          and Guarantors, or (ii) deposit the Shares with any court of

                                       6
<PAGE>

          competent jurisdiction in the State of New York, in which event the
          Escrow Agent shall give written notice thereof to Investor and
          Guarantors and shall thereupon be relieved and discharged from all
          further obligations pursuant to this Agreement. The Escrow Agent may,
          but shall be under no duty to, institute or defend any legal
          proceedings, which relate to the Shares.

     (b)  The Escrow Agent is hereby expressly authorized to comply with and
          obey any Court order, and may, in its sole and absolute discretion
          elect to obey any such order without waiting for Guarantors of
          Investor to appeal such ruling, move for a stay, or seek
          reconsideration or rehearing. In case the Escrow Agent obeys or
          complies with a Court Order, the Escrow Agent shall not be liable to
          Investor and Guarantors or to any other person, firm, corporation or
          entity by reason of such compliance.

                          Article V.   MISCELLANEOUS

          Section 5.01   LAW GOVERNING THIS AGREEMENT. Any dispute, whether in
contract or tort, relating to or arising from this Agreement shall be governed
by and construed in accordance with the laws of the State of New York, without
regard to principles of conflicts of laws. Any such dispute shall be brought
exclusively in a state or federal court situated in New York County, New York.
The parties executing this Agreement agree to submit to the exclusive
jurisdiction of such courts, waive any objections on forum non conveniens or
similar grounds, and waive trial by jury.

          Section 5.02   CONSENT TO SERVICE OF PROCESS BY CERTIFIED MAIL. The
parties to this Agreement consent to service of any process in connection with
this Agreement, by certified mail, provided that the certified mailing is made
in accordance with the Notice provisions of this Agreement as set forth in
Section 5.08, below. It is the duty of each party hereunder to advise the other
parties of any change of address.

          Section 5.03   ATTORNEYS' FEES. With respect to any dispute arising
under this Agreement as between the Investor and the Guarantors, the prevailing
party (which shall be the party which receives an award most closely resembling
the remedy or action sought) shall be entitled to recover from the other party
its reasonable attorneys' fees and costs. Under no circumstances can the Escrow
Agent be liable for Guarantors' or Investor's attorneys' fees or costs.

          Section 5.04   PROVISIONS SEPARABLE. In the event that any provision
of this Agreement is invalid or unenforceable under any applicable statute or
rule of law, then such provision shall be deemed inoperative to the extent that
it may conflict therewith and shall be deemed modified to conform with such
statute or rule of law. Any such provision which may prove invalid or
unenforceable under any law shall not affect the validity or enforceability of
any other provision of the Agreement.

          Section 5.05   ENTIRE AGREEMENT. This Agreement constitutes the sole
understanding of the parties with respect to the subject matter hereof and
supersedes all other agreements, written or oral, between the parties with
respect thereto.

                                       7
<PAGE>

          Section 5.06   SUCCESSORS AND ASSIGNS. The terms and conditions of
this Agreement shall inure to the benefit of and be binding upon the respective
successors and assigns of the parties hereto; provided, however, that neither
this Agreement nor any of the rights or obligations of the parties hereto shall
be assignable by any party hereto without the prior written consent of the other
parties. The Escrow Agent shall be deemed an intended third-party beneficiary of
this Agreement.

          Section 5.07   MODIFICATION AND WAIVER. No amendment, modification or
alteration of the terms or provisions of this Agreement shall be binding unless
the same shall be in writing and duly executed by the parties hereto, except
that any of the terms or provisions of this Agreement may be waived in writing
at any time by the party which is entitled to the benefits of such waived terms
or provisions. No waiver of any of the provisions of this Agreement shall be
deemed to or shall constitute a waiver of any other provision hereof (whether or
not similar). No delay on the part of any party in exercising any right, power
or privilege hereunder shall operate as a wavier thereof.

          Section 5.08   NOTICES. Any notice, request, instruction or other
document to be given hereunder by any party hereto, or by the Escrow Agent, to
any other party shall be in writing and shall be deemed to have been duly given
(a) upon receipt, if delivery is (i) in person, (ii) by electronic facsimile
transmission or e-mail (provided a copy is concurrently mailed), (iii) by
overnight courier, (b) on acknowledgement of receipt, if delivery is by e-mail
and the recipient responds by e-mail acknowledging receipt (a replied to e-mail
with the original message's text shall be deemed such an acknowledgement); and
(c) three days after mailing, if delivery is by certified mail, return receipt
requested, postage prepaid, in each case addressed as follows:

     (a)  if to Investor: Professional Traders Fund, LLC, 990 Stewart Ave.,
          Suite 420, Garden City, New York 11530, Attention: Mark K. Swickle,
          Telecopier: 516-228-8270; e-mail: MSWICKLE@FINANCIALSYSTEMSGROUP.COM;

     (b)  if to Escrow Agent to: Sullivan & Worcester LLP, 1290 Avenue of the
          Americas, 29th Floor, New York, NY 10104, Attn: Andrew T. Solomon;
          Telecopier: 212-660-3001; e-mail: ASOLOMON@SANDW.COM.

     (c)  If to the Company and the Guarantors to: Reitler Brown LLC, 800 Third
          Avenue, 21st Floor, New York, New York 10022, Attention: Robert Steven
          Brown; Telecopy: (212) 371-5500; RBROWN@REITLERBROWN.COM.

          Section 5.09   APPOINTMENT OF ATTORNEY-IN-FACT. For purposes of any
notices or instructions under this Agreement, the Guarantors appoint the Company
as their attorney-in-fact. The Investor and the Escrow Agent shall have no
obligation to communicate with or take direction from the Guarantors, unless and
until they receive actual notice of the revocation of this appointment.

          Section 5.10   COUNTERPARTS. This Agreement may be executed in one or
more counterparts, each of which shall for all purposes be deemed to be an
original and all of which shall constitute the same instrument.

                                       8
<PAGE>

          Section 5.11   HEADINGS. Headings used in this Agreement are for
convenience only, and are not a part of the Agreement, nor can they be used to
assist in the interpretation of this Agreement.

          Section 5.12   SURVIVAL. The provisions of Article V shall survive
     termination of this Agreement.

                              [INTENTIONALLY BLANK]

                                       9
<PAGE>

                  IN WITNESS WHEREOF, each of the parties hereto has caused this
Agreement to be executed on its behalf as of the date first above written.

                                          PROFESSIONAL TRADERS FUND, LLC,
                                          Investor

                                          By:  /S/ MARC K. SWICKLE
                                              --------------------------------
                                               Name:  Marc K. Swickle
                                               Title:  Managing Member

                                          SULLIVAN & WORCESTER LLP, Escrow Agent

                                          By:  /S/ ANDREW T. SOLOMON
                                              --------------------------------
                                               Name:  Andrew T. Solomon
                                               Title:  Attorney

                                          ACL SEMICONDUCTORS INC.

                                          By:  /S/ CHUNG-LUNG YANG
                                              --------------------------------
                                               Name: Chung-Lun Yang
                                               Title:  Chief Executive Officer

                                 THE GUARANTORS:

                                            ORIENT FINANCIAL SERVICES LIMITED

                                            By:  /S/ NILS A. OLLQUIST
                                                --------------------------------
                                                 Name: Nils A. Ollquist
                                                 Title: Director

                                                 /S/ LI WING KEI
                                                --------------------------------
                                                 LI WING KEI

                                       10
<PAGE>

                                            EMERGING GROWTH PARTNERS, INC.

                                            By:  /S/ KEVIN WELCH
                                                --------------------------------
                                                 Name: Kevin Welch
                                                 Title:

                                       11

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00064-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00064-of-00352.parquet"}]]