Document:

Amendment to Revolving Line Agreement (B)

 Exhibit 10.39 
 English Translation / Reference Purpose Only 
  
 AMENDMENT TO THE REVOLVING LINE AGREEMENT (B) 
  
 Spansion Japan Limited (formerly FASL JAPAN LIMITED, the “Borrower”) and the financial institutions set forth as Lenders B in the Schedule attached to this Amendment Agreement (as defined below) (respectively referred to as a
“Lender B,” and collectively referred to as “All Lenders B”) and MIZUHO CORPORATE BANK, LTD. acting as the agent (the “Agent”) agree to the following (this “Amendment Agreement”) with respect to the amendment
of the Revolving Line Agreement (B) (the “Original Loan Agreement”) entered into as of March 25, 2005 by and between the parties hereto. Unless otherwise provided for in this Amendment Agreement, the terms used in this Amendment Agreement
shall have the same meanings as defined in the Original Loan Agreement. 
  

	1.	AMENDMENT TO THE ORIGINAL LOAN AGREEMENT 

  

	1.1	Pursuant to the provisions of Clause 30 of the Original Loan Agreement, the Agent, the Borrower and All Lenders B agree that the Commitment Amount B and Commitment Ratio B relating
to each Lender B under Section 3 of Schedule 1 attached to the Original Loan Agreement are amended as provided in the Schedule attached to this Amendment Agreement. The amendments are effective as of September 26, 2005; they do not have retroactive
effect to invalidate any actions that have already been taken under the Original Loan Agreement before the amendment. 

  

	1.2	Pursuant to the provisions of Clause 30 of the Original Loan Agreement, the Agent, the Borrower and All Lenders B agree to amend the Original Loan Agreement by newly adding to the
Original Loan Agreement the Clauses as shown under the “Clause” column in the following table. These amendments are effective as of the date of this Amendment Agreement; they do not have retroactive effect to invalidate any actions that
have already been taken under the Original Loan Agreement before the amendment. 

  

			
	 Clause

	  	 Provisions

	Clause 34 (iii)	  	The Lender B may, by giving a prior written notice to the Borrower through the Agent on or before ten (10) Business Days prior to each Final Date of Commitment Fee B Calculation Period
(excluding the last Commitment Fee B Calculation Period) (provided, however, that if that day falls on a day other than a Business Day, the following Business Day will be the Final Date of Commitment Fee B Calculation Period, and this applies in
this Clause with respect to the definition of the “Final Date of Commitment Fee Calculation Period”), reduce a part of, or extinguish all of, the Commitment Amount B as of the day immediately following the applicable Final Date of
Commitment Fee B Calculation Period even if the debts of the Borrower have not become immediately due and payable pursuant to Clause 24; provided, however, that the reduction or extinguishment may only be effected to the extent that the Commitment
Amount B relating to each Lender B does not fall below the principal amount of the Outstanding Individual Loan B Money relating to that Lender B,

  

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	 	  	and provided further, that the reduction of a part of, or extinguishment of all of, the Commitment Amount B will not affect the existing Loan B unless approved in writing by the Borrower. The
Lender B and the Agent may give notice under this Item when: (a) All Lenders B agree in writing, in the case that the Commitment Ratio B of each Lender B is to change as a result of the reduction of a part of the Commitment Amount B; or (b) the
Majority Lenders B agree in writing, in the cases other than that as described in (a) above, and if a part of the Commitment Amount B is reduced pursuant to this Item, the amount of reduction in the Commitment Amount B relating to each Lender B
shall be as specified in the notice given by the Agent.
		
	Clause 34 (iv)	  	The Borrower may, by giving a written notice to the Agent on or before ten (10) Business Days prior to each Final Date of Commitment Fee B Calculation Period (excluding the last Commitment
Fee B Calculation Period), reduce a part of, or extinguish all of, the Commitment Amount B as of the day immediately following the applicable Final Date of Commitment Fee B Calculation Period: provided, however, that the reduction or extinguishment
may only be effected to the extent that the Commitment Amount B relating to each Lender B does not fall below the principal amount of the Outstanding Individual Loan B Money relating to that Lender B, and provided further that the reduction of a
part of, or extinguishment of all of, the Commitment Amount B will not affect the existing Loan B unless approved in writing by the Agent and All Lenders B. When a part of the Commitment Amount B is reduced pursuant to this Item, the amount of
reduction in the Commitment Amount B relating to each Lender B shall be determined in accordance with the Commitment Ratio B of each Lender B at the time the Borrower’s notice is given unless All Lenders B agree in writing to the change of the
Commitment Ratio B of that Lender B.
		
	Clause 34 (v)	  	If a part of the Commitment Amount B is reduced pursuant to Clause 34 (iii) or 34 (iv), the Commitment Ratio B of each Lender B after the reduction shall be revised in accordance with the
proportion of the revised Commitment Amount B of each Lender B to the revised Commitment Amount B. If all of the Commitment Amount B is extinguished pursuant to Clause 34 (iii) or 34 (iv), this Agreement will terminate (provided, however, that until
the Borrower completes the performance of all obligations it has under this Agreement, the relevant provisions of this Agreement regarding the performance of those obligations will remain in full force and effect.)

  

	2.	EFFECTIVENESS OF THE ORIGINAL LOAN AGREEMENT 

  
 Except for the matters provided for in the preceding Clause 1, the Clauses in the Original Loan Agreement will remain effective. 
  
  

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	3.	OTHER MATTERS 

  

	3.1	This Amendment Agreement shall be governed by, and construed in accordance with, the laws of Japan. 

  

	3.2	The Tokyo District Court shall have jurisdiction as the court of first instance with respect to any action or other dispute arising out of or in connection with this Amendment
Agreement, unless the exclusive jurisdiction is otherwise prescribed by law. 

  

	3.3	The parties hereto shall resolve any matters not provided for in this Amendment Agreement or doubts as to the meaning of the provisions of this Amendment Agreement upon mutual
consultation in good faith. 

  
 IN WITNESS WHEREOF, the parties have
caused one (1) copy of this Amendment Agreement to be signed and sealed, and the Agent has retained the original and has distributed one (1) copy thereof to each of the Borrower and All Lenders B. 
  
 September 7, 2005 
  

			
	THE BORROWER:
		
	By:	 	 [seal]

	Spansion Japan Limited

  

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 (Amendment Agreement to the Revolving Line Agreement (B) dated September 7, 2005) 
  

			
	LENDER B AND AGENT:
		
	By:	 	 [seal]

	MIZUHO CORPORATE BANK, LTD.

  

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 (Amendment Agreement to the Revolving Line Agreement (B) dated September 7, 2005) 
  

			
	LENDER B:
		
	By:	 	 [seal]

	SHINKIN CENTRAL BANK

  

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 (Amendment Agreement to the Revolving Line Agreement (B) dated September 7, 2005) 
  

			
	LENDER B:
		
	By:	 	 [seal]

	THE BANK OF YOKOHAMA, LTD.

  

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 (Amendment Agreement to the Revolving Line Agreement (B) dated September 7, 2005) 
  

			
	LENDER B:
		
	By:	 	 [seal]

	THE NORINCHUKIN BANK

  

 7Amendment to Accounts Receivables Trust Agreement

 Exhibit 10.40 
 English Translation / Reference Purpose Only 
  
 AMENDMENT TO THE ACCOUNTS RECEIVABLES TRUST AGREEMENT 
  
 Spansion Japan Limited (formerly FASL JAPAN LIMITED, the “Settlor and Beneficiary”) and Mizuho Trust & Banking Co., Ltd. (the “Trustee”) agree to the following (this “Amendment
Agreement”) with respect to the amendment of the Accounts Receivables Trust Agreement (the “Original Trust Agreement”) entered into as of March 25, 2004 by and between the Settlor and Beneficiary and the Trustee. 
  

	1.	DEFINITIONS AND PURPOSES 

  

	1.1	Unless otherwise provided for in this Amendment Agreement, the terms used in this Agreement shall have the same meanings as defined in the Original Trust Agreement.

  

	1.2	This Amendment Agreement is made to amend the Original Trust Agreement for the purpose of limiting the scope of the Trust Receivables to be entrusted to the Trust to those
denominated in Japanese Yen or for such other purposes, because the Settlor and Beneficiary and the Third Party Obligor have agreed that a part of the accounts receivables under the Purchase and Sale Related Agreements shall be paid in foreign
currencies. 

  

	2.	AMENDMENT TO THE ORIGINAL TRUST AGREEMENT 

  
 Pursuant to the provisions of Clause 41 of the Original Trust Agreement, the Settlor and Beneficiary and the Trustee agree that, with respect to such Clauses of the
Original Trust Agreement as shown under the “Clause” column in the following table, the provisions as shown under the column entitled “Existing Provisions” in the following table are amended to read as shown under the column
entitled “After Amendment” in the following table. The amendments are effective as of the date of this Amendment Agreement; they do not have retroactive effect to invalidate any actions that have already been taken under the Original Trust
Agreement before the amendments. 
  
 (Amended text is underlined.)

					
	 Clause

	  	 Existing Provisions

	  	 After Amendment

	Clause 1.50	  	“Prospective Trust Receivables” means the accounts receivables from the Third Party Obligor under the Purchase and Sale Related Agreements that arise during a period from the
day immediately following the execution date of this Agreement (inclusive) to the Trust Termination Date with respect to the Third Party Obligor (inclusive).	  	“Prospective Trust Receivables” means those accounts receivables from the Third Party Obligor under the Purchase and Sale Related Agreements arising during a
period from the day immediately following the execution date of this Agreement (inclusive) to the Trust Termination Date with respect to the Third Party Obligor (inclusive) that either (i) arise on or before July 31, 2005; or (ii) arise on or
after August 1, 2005 and that shall be paid in Japanese Yen pursuant to the Purchase and Sale Related Agreements.
			
	Clause 6.1 (1) (xvi)	  	[N/A]	  	The Trust Receivables are receivables to be paid in Japanese Yen.

  

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	3.	RETURN OF TRUST RECEIVABLES 

  
 On the condition that additional funds are entrusted as provided in Clause 6 on or before the due date specified in the same Clause, the Settlor and Beneficiary and the
Trustee shall transfer, on the last day of July 2005, from the Trust to the Settlor and Beneficiary the Trust Receivables that arise during July 2005 and shall be paid in foreign currencies. 
  

	4.	PERFECTION OF ASSIGNMENT 

  

	4.1	The Settlor shall obtain written approval of the Third Party Obligor bearing a certified date (kakutei-hizuke) in the form prescribed in the Schedule to this Amendment
Agreement with respect to the Trust Assignment under the Original Trust Agreement (as amended under this Amendment Agreement) and the transfer of the Trust Receivables provided in the preceding Clause and deliver such written approval to the
Trustee. 

  

	4.2	The Settlor shall bear all expenses necessary for the procedures set forth in Clause 4.1. 

  

	5.	REPRESENTATIONS AND WARRANTIES 

  
 The Settlor and Beneficiary warrants that it will treat all the Fixed Trust Receivables reported on the Settlor’s Regular Report dated July 19, 2005, to be paid on
August 15, 2005, as Trust Receivables denominated in Japanese Yen even after the date of this Amendment Agreement. 
  

	6.	ADDITIONAL ENTRUSTMENT OF FUNDS 

  
 If it is found that the Trust Property Maintenance Standards are not satisfied within the period beginning on the date of this Amendment Agreement and ending on the date
of the first Settlor’s Regular Report, the Settlor and Beneficiary shall entrust additional funds sufficient to satisfy the shortfall in the Trust Property Maintenance Standards to the Trustee for the Trust. 
  

	7.	EFFECTIVENESS OF THE ORIGINAL TRUST AGREEMENT 

  
 Except for the matters provided for in the preceding Clauses 1 through 6, the Clauses in the Original Trust Agreement remain effective. 
  

	8.	OTHER MATTERS 

  

	8.1	This Amendment Agreement shall be governed by, and construed in accordance with, the laws of Japan. 

  

	8.2	The Tokyo District Court shall have jurisdiction as the court of first instance with respect to any action or other dispute arising out of or in connection with this Amendment
Agreement, unless the exclusive jurisdiction is otherwise prescribed by law. 

  

	8.3	The parties hereto shall resolve any matters not provided for in this Amendment Agreement or doubts as to the meaning of the provisions of this Amendment Agreement upon mutual
consultation in good faith. 

  
 (The space below has
been intentionally left blank.) 
  

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 IN WITNESS WHEREOF, the parties hereto have caused this Amendment Agreement to be signed and sealed in duplicate, and the
Settlor and Beneficiary and the Trustee shall each retain one original. Mizuho Corporate Bank, Ltd. (the “Agent”) approves, as the Agent provided for in the Original Trust Agreement, the amendment of the Original Trust Agreement under this
Amendment Agreement pursuant to Clause 41 of the Original Trust Agreement and retains one copy of this Amendment Agreement. The Agent’s approval for the amendment of the Original Trust Agreement under this Amendment Agreement, however, does not
mean that the Agent, as the Lender or Agent under the Loan Agreement, approves the amendment of the Original Trust Agreement and does not mean that it will not claim Settlor’s breach of its obligations under the Loan Agreement, nor does the
Agent approve the amendment of the Original Trust Agreement on behalf of the Lender. The Settlor and the Agent confirm that (i) they have not obtained the Lender’s approval for the amendment of the Purchase and Sale Related Agreements and the
amendment of the Original Trust Agreement under this Amendment Agreement as of the date of this Amendment Agreement, and (ii) the event of acceleration upon the request of the Lender will occur with respect to the Loan Receivables as a result of the
amendment as may be made without the Lender’s approval, and they further confirm that (a) if they might not be able to obtain the Lender’s approval even after the Settlor requests such approval on the “Request for Approval of the
Amendment; Approval of the Amendment” dated July 28, 2005 sent to the Lender, or (b) if, even when the Lender gives approval for the amendment, the period during which the Lender may not declare acceleration of the Loan Receivables due to that
approval has expired, the obligations of the Settler relating to the Loan Receivables may become immediately due and payable upon the request of the Lender. 
  
 July 29, 2005 
  
 Settlor: 
 [Address] 
 Spansion
Japan Limited. 
 [Title] [Name] 
  
 Trustee: 
 [Address] 
 Mizuho Trust & Banking Co., Ltd. 
 [Title] [Name] 
  
 Agent: 
 [Address] 
 Mizuho Corporate Bank, Ltd. 
 [Title] [Name]

  

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