-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 B+Lqgs7/MdREWMiIr0e4z0ctcQg5Z9jqW3McalEyRa8mH7xcbIeDneHEJESCeZdw
 /lGwNmwSJ7JrLUUCrbI6Nw==

<SEC-DOCUMENT>0001104659-07-001257.txt : 20070108
<SEC-HEADER>0001104659-07-001257.hdr.sgml : 20070108
<ACCEPTANCE-DATETIME>20070108161723
ACCESSION NUMBER:		0001104659-07-001257
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20070108
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070108
DATE AS OF CHANGE:		20070108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UTSTARCOM INC
		CENTRAL INDEX KEY:			0001030471
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				521782500
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-29661
		FILM NUMBER:		07517803

	BUSINESS ADDRESS:	
		STREET 1:		1275 HARBOR BAY PARKWAY
		STREET 2:		STE 100
		CITY:			ALAMEDA
		STATE:			CA
		ZIP:			94502
		BUSINESS PHONE:		5108648800

	MAIL ADDRESS:	
		STREET 1:		1275 HARBOR BAY PARKWAY
		STREET 2:		STE 100
		CITY:			ALAMEDA
		STATE:			CA
		ZIP:			94502
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a07-1412_18k.htm
<DESCRIPTION>CURRENT REPORT OF MATERIAL EVENTS OR CORPORATE CHANGES
<TEXT>
<html>

<head>






</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">
 <div style="border:none;border-top:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;"> <p style="border:none;margin:0pt 0pt .0001pt;padding:0pt;"><a name="scotch"></a></p> </div>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">UNITED STATES</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">SECURITIES AND
EXCHANGE COMMISSION</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, D.C. 20549</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">FORM 8-K</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">CURRENT REPORT</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;">Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934</font></b></p>

<p style="font-size:10.0pt;font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">Date of Report
(Date of earliest event reported): </font></b>January 8, 2007</p>

<p style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">UTSTARCOM, INC.</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of registrant
as specified in its charter)</font></p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="31%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:31.74%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading --><b>Delaware</b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="31%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:31.74%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">000-29661</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="31%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:31.74%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">52-1782500</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="31%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:31.74%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other
  jurisdiction of<br>
  incorporation)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="31%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:31.74%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission File
  Number)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="31%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:31.74%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(I.R.S. Employer
  Identification No.)</font></p>
  </td>
 </tr>
</table>

</div>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1275 Harbor Bay Parkway</font></b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Alameda, California 94502</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of principal
executive offices)&#160;&#160;&#160; (Zip code)</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(510) 864-8800</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Registrant&#146;s telephone
number, including area code)</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">N/A</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or former
address, if changed since last report.)</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box below if the Form 8-K filing
is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions (see General Instruction A.2. below):</font></p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160; Written communications pursuant to Rule 425
under the Securities Act (17 CFR 230.425)</p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160; Soliciting material pursuant to Rule 14a-12
under the Exchange Act (17 CFR 240.14a-12)</p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160; Pre-commencement communications pursuant to
Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>&#160; Pre-commencement communications pursuant to
Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p>


 <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;"> <p style="border:none;margin:0pt 0pt .0001pt;padding:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p> </div>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\Fc\823565893_P66491CHE_1598178\1412-1-ba.htm',USER='jmsproofassembler',CD='Jan  8 23:57 2007' -->



<br clear="all" style="page-break-before:always;">

<div>
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item
8.01 Other Events.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On January 8, 2007, UTStarcom, Inc., a Delaware corporation (the &#147;Company&#148;),
announced in a press release that it has amended and extended until 5:00 p.m.,
New York City time, January 9, 2007, the Company&#146;s solicitation of consents
from the holders of its 7/8% Convertible Subordinated Notes due 2008 (the &#147;Notes&#148;).&#160; The Company&#146;s initial consent solicitation
was announced on December 22, 2006, as disclosed in the Company&#146;s current
report on Form 8-K filed with the Securities and Exchange Commission (the &#147;Commission&#148;)
on December 22, 2006.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company is seeking consents to proposed amendments of certain
provisions of the indenture governing the Notes (the &#147;Indenture&#148;) and a
temporary waiver of any default or event of default under the terms of the
Indenture that may arise from the Company&#146;s failure to file with the Commission
and furnish to the trustee certain reports required to be filed under the
Securities Exchange Act of 1934.&#160; A copy
of the press release, the supplemental consent solicitation statement and the
amended letter of consent are attached as Exhibits 99.1, 99.2 and 99.3,
respectively, and are incorporated by reference herein in their entirety.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.01
Financial Statements and Exhibits.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)&#160;&#160; Exhibits</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt 36.0pt;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Press release entitled &#147;UTStarcom Amends
Noteholder Consent Solicitation.&#148;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt 36.0pt;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Supplemental Consent Solicitation Statement
dated January 8, 2007 related to the Company&#146;s 7/8% Convertible Subordinated
Notes due 2008.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.3</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Amended Letter of Consent related to the
Company&#146;s 7/8% Convertible Subordinated Notes due 2008.</p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">2</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='2',FILE='C:\Fc\8235757547_P66491CHE_1598178\1412-1-bc.htm',USER='jmsproofassembler',CD='Jan  8 23:58 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:38.56%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --><b>UTSTARCOM, INC.</b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:38.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:38.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date: January 8, 2007</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:38.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Francis P. Barton</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:</font></p>
  </td>
  <td width="38%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:38.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Francis P. Barton</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Title:</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:38.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Executive Vice President and Chief<br>
  Financial Officer</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">3</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='3',FILE='C:\Fc\8235757547_P66491CHE_1598178\1412-1-bc.htm',USER='jmsproofassembler',CD='Jan  8 23:58 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">INDEX TO EXHIBITS</font></u></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:12.2%;">
  <p align="left" style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:left;"><!-- SET mrlNoTableShading -->Exhibit Number</p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="85%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Exhibit Title</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:12.2%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.2%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">Press Release entitled &#147;</font>UTStarcom
  Amends Noteholder Consent Solicitation</font>.&#148;</p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.2%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.2%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Supplemental Consent Solicitation Statement dated
  January 8, 2007 related to the Company&#146;s 7/8% Convertible Subordinated Notes due
  2008.</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.2%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.2%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.3</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended Letter of Consent related to the Company&#146;s
  7/8% Convertible Subordinated Notes due 2008.</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">4</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='4',FILE='C:\Fc\8235757547_P66491CHE_1598178\1412-1-bc.htm',USER='jmsproofassembler',CD='Jan  8 23:58 2007' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a07-1412_1ex99d1.htm
<DESCRIPTION>EX-99
<TEXT>
<html>

<head>






</head>

<body lang="EN-US">

<div>
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>

<p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit
99.1</font></b></p>

<p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;"><font size="2" face="Times New Roman"><img width="223" height="63" src="g14121mmi001.jpg"></font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">UTSTARCOM
AMENDS NOTEHOLDER CONSENT SOLICITATION</font></b></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ALAMEDA, CA, Jan. 8,
2007&#151;UTStarcom, Inc. (NASDAQ: UTSI) previously announced that it is soliciting
consents from the holders (the &#147;Holders&#148;) of its 7/8% convertible subordinated
notes due 2008 (CUSIP Nos. 918076AA8 and 918076AB6) (the &#147;Notes&#148;) to proposed
amendments (the &#147;Proposed Amendments&#148;) of certain provisions of the indenture
pursuant to which the Notes were issued (the &#147;Indenture&#148;) and a temporary
waiver (the &#147;Proposed Waiver&#148;) of rights to pursue remedies available under the
Indenture with respect to certain defaults thereunder (the &#147;Original Consent
Solicitation&#148;).</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom announced today
that is amending the terms of the Original Consent Solicitation to extend the
date the consent solicitation expires, (as such date may be further extended to
a later time or date or terminated early, the &#147;Consent Date&#148;) to 5:00 p.m., New
York City time, January 9, 2007.&#160; The
Original Consent Solicitation was previously scheduled to expire at 5:00 p.m.,
New York City time, on January 5, 2007.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In addition, UTStarcom is
modifying the terms of the consent solicitation as further described in a
supplemental consent solicitation statement (the &#147;Supplemental Consent
Solicitation Statement&#148;), dated January 8, 2007, copies of which are available
from the Information Agent (listed below).</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Under the terms of the
Supplemental Consent Solicitation Statement (as such modifies the Original
Consent Solicitation, the &#147;Consent Solicitation&#148;):</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>If UTStarcom receives
the requisite consents from Holders, UTStarcom will, upon the terms and subject
to the conditions described in the Supplemental Consent Solicitation Statement,
pay an additional 6.75% per annum (payable semi-annually) in special interest
on the Notes (the &#147;Special Interest&#148;) from and after the date the Proposed
Amendments become effective to the maturity date of the Notes, unless the Notes
are earlier repurchased or converted.&#160;
Special Interest will be due in addition to and subject to the same conditions
as other payments of interest provided for in the Indenture.&#160; The Proposed Amendments will become</p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom Inc.</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1275 Harbor Bay Parkway</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alameda, CA&#160; 94502</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\Fc\8235834655_P66491CHE_1598178\1412-1-mm.htm',USER='jmsproofassembler',CD='Jan  8 23:58 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt 36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">effective through the execution of a supplemental indenture to the
Indenture (the &#147;Supplemental Indenture&#148;).</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>The Consent Fee
(as defined in the Original Consent Solicitation) has been eliminated.</p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consents previously
delivered may be revoked prior to the Consent Date.&#160; After the Consent Date, such consents, if
validly delivered (and not properly revoked), will be included in determining
whether the requisite consents to the Proposed Amendments and the Proposed
Waiver from Holders have been received.&#160;
Holders having previously validly delivered (and not revoked) consents
with respect to certain Notes need take no further action in order to deliver
their consent with respect to such Notes.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holders having not
previously delivered consents with respect to certain Notes and desiring to
consent with respect to such Notes must deliver an amended letter of consent,
as provided with the Supplemental Consent Solicitation Statement (the &#147;Amended
Letter of Consent&#148;) in accordance with the terms contained in the Supplemental
Consent Solicitation Statement and the Amended Letter of Consent.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom has issued a
Supplemental Consent Solicitation Statement that reflects the foregoing
changes.&#160; The Supplemental Consent
Solicitation Statement is available for review by all Holders and may be
obtained from the Information Agent.&#160;
UTStarcom advises all Holders to review the section entitled &#147;Certain
United States Federal Income Tax Considerations,&#148; which has been amended to
reflect important considerations respecting the U.S. federal income tax
consequences of the Consent Solicitation as currently structured.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom reserves the
right, in its sole discretion, to further amend the Consent Solicitation or
further extend the Consent Date.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Citigroup Corporate and
Investment Banking is serving as the solicitation agent for the consent
solicitation. Questions regarding the Consent Solicitation may be directed to
Citigroup Corporate and Investment Banking at (800) 558-3745 (toll-free) or
(212) 723-6106. The information agent for the Consent Solicitation is Global
Bondholder Services Corporation. Requests for copies of the</font></p>

<br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\Fc\8235834655_P66491CHE_1598178\1412-1-mm.htm',USER='jmsproofassembler',CD='Jan  8 23:58 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Supplemental Consent
Solicitation Statement and related documents may be directed to Global
Bondholder Services Corporation at (866) 937-2200 (toll- free) or (212)
430-3774.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This announcement is not
an offer to purchase, a solicitation of an offer to purchase or a solicitation
of consents with respect to the Notes nor is this announcement an offer to sell
or a solicitation of an offer to purchase new securities. The Consent
Solicitation is made solely by means of the Consent Solicitation Statement,
dated December 22, 2006, as amended and restated by the Supplemental Consent
Solicitation Statement, dated January 8, 2007, and the related Letters of
Consent and Amended Letters of Consent.</font></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Forward-Looking Statements</font></b></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This press release
includes statements that disclose UTStarcom&#146;s or management&#146;s intentions,
expectations or predictions of the future, including statements about claims of
default with respect to UTStarcom&#146;s notes and potential consequences, and these
statements are forward-looking statements within the meaning of the Private
Securities Litigation Reform Act. UTStarcom cautions that these statements
involve risks and uncertainties and other factors that may cause results to
differ materially from those anticipated at the time such statements are made.
In addition, potential risks and uncertainties include, among other things: (1)
the results of the review of UTStarcom&#146;s historical stock-based compensation
practices and the related potential accounting impact; (2) the timing of the
completion of such review by the special committee of UTStarcom&#146;s Board of
Directors and the independent outside legal counsel engaged by the
committee&#160; to conduct the review; (3) any
potential restatement and filing of previously issued financial statements and
assessment of the effectiveness of disclosure controls and procedures and
internal control over financial reporting; (4) the review and filing of
UTStarcom&#146;s Form 10-Q for the fiscal quarter ended September 30, 2006; (5) the
possibility that the occurrence of an event of default under the Indenture
could cause acceleration of repayment of the entire principal amounts and
accrued interest on the notes; (6) the possibility that the NASDAQ Listing
Qualifications Panel may not grant UTStarcom&#146;s request for an extension to
regain compliance with NASDAQ listing qualifications or UTStarcom&#146;s failure to
regain compliance within any extension period that is granted, in which case
UTStarcom&#146;s common stock</font></p>

<br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\Fc\8235834655_P66491CHE_1598178\1412-1-mm.htm',USER='jmsproofassembler',CD='Jan  8 23:58 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">would be delisted from
The NASDAQ Stock Market; (7) any adverse results of lawsuits or governmental
inquiries; and (8) additional risks and uncertainties and important factors
described in UTStarcom&#146;s filings with the SEC, including our most recent annual
report on Form 10-K. There can be no assurance that the outcome of the review
by UTStarcom&#146;s special committee of UTStarcom&#146;s past stock-based compensation
practices and the related potential accounting impact will not result in a
restatement of financial results provided by the company for any historical
period. Although we believe the expectations reflected in such forward-looking
statements are based upon reasonable assumptions, we can give no assurance that
our expectations will be attained or that results will not materially differ.
We undertake no obligation to publicly update or revise any forward-looking
statement, whether as a result of new information, future events or otherwise,
except as may be required by law.</font></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">About UTStarcom, Inc.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom is a global
leader in IP-based, end-to-end networking solutions and international service
and support. The company sells its broadband, wireless, and handset solutions
to operators in both emerging and established telecommunications markets around
the world. UTStarcom enables its customers to rapidly deploy revenue-generating
access services using their existing infrastructure, while providing a
migration path to cost-efficient, end-to-end IP networks. Founded in 1991 and
headquartered in Alameda, California, the company has research and design
operations in the United States, Canada, China, Korea and India. UTStarcom is a
FORTUNE 1000 company</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For more information
about UTStarcom, visit the company&#146;s Web site at www.utstar.com.</font></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Company Contact</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Andy Tennille</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Manager, Public Relations</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom, Inc.</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(510) 814-4421</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">andy.tennille@utstar.com</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">###</font></p>

</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\Fc\8235834655_P66491CHE_1598178\1412-1-mm.htm',USER='jmsproofassembler',CD='Jan  8 23:58 2007' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>a07-1412_1ex99d2.htm
<DESCRIPTION>EX-99
<TEXT>
<html>

<head>






</head>

<body lang="EN-US">

<div>
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>

<p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit
99.2</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">UTSTARCOM,
INC.<br>
SUPPLEMENTAL CONSENT SOLICITATION STATEMENT</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Solicitation of Consents Relating to Amendments to and Waiver<br>
under the Indenture Governing the Following Notes:</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="52%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:52.4%;">
  <p align="left" style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:left;text-autospace:ideograph-numeric ideograph-other;"><!-- SET mrlNoTableShading -->Title&nbsp;of&nbsp;Security</p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="21%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:21.24%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Principal&nbsp;Amount&nbsp;Outstanding</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="19%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:19.92%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">CUSIP&nbsp;Numbers</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.66%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="52%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:52.4%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 10.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;text-indent:-10.0pt;"><!-- SET mrlShadeRow -->7/8% Convertible
  Subordinated Notes due 2008</p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.0%;">
  <p align="left" style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:left;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="20%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:20.26%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">274,600,000</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="19%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:19.92%;">
  <p align="center" style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">918076AA8</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.66%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="52%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.4%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 10.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;text-indent:-10.0pt;"><!-- SET mrlShadeRow --></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" colspan="2" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:21.24%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="19%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:19.92%;">
  <p align="center" style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">918076AB6</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.66%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="391" style="border:none;"></td>
  <td width="17" style="border:none;"></td>
  <td width="8" style="border:none;"></td>
  <td width="155" style="border:none;"></td>
  <td width="17" style="border:none;"></td>
  <td width="148" style="border:none;"></td>
  <td width="12" style="border:none;"></td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The Consent
Solicitation for the Notes will expire at 5:00 p.m., New York City time, on
January 9, 2007, unless otherwise extended or earlier terminated (such time and
date, as the same may be extended or earlier terminated, the &#147;Consent
Date&#148;).&#160; The Proposed Waiver will become
effective upon receipt by the Trustee of an officers&#146; certificate of UTStarcom
certifying that the Requisite Consents have been received from Holders as of
the Record Date (as defined herein) and not properly revoked, and have been
accepted by UTStarcom (such time and date, the &#147;Waiver Effective Date&#148;). The
Proposed Amendments will become effective upon the due execution and delivery
by UTStarcom and the Trustee of a Supplemental Indenture implementing the
Proposed Amendments (such time, the &#147;Amendment Effective Date&#148;).&#160; Each of the Waiver Effective Date and the
Amendment Effective Date could occur prior to the Consent Date.&#160; </font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom,
Inc., a Delaware corporation (&#147;UTStarcom&#148;) has amended the terms of the Consent
Solicitation, dated as of December 22, 2006 (the &#147;Consent Solicitation
Statement&#148; and, as amended and restated by this Supplemental Consent
Solicitation Statement, the &#147;Amended and Restated Consent Solicitation
Statement&#148;). Pursuant to the terms of the Amended and Restated Consent
Solicitation Statement:</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If UTStarcom receives the Requisite Consents from Holders as of the
Record Date and the Proposed Amendments become effective, the Notes will
accrue, upon the terms and subject to the conditions described herein, an
additional 6.75% per annum (payable semi-annually) in special interest (the &#147;Special
Interest&#148;) from and after the Amendment Effective Date to maturity, unless
earlier repurchased or converted. Special Interest will be paid in addition to,
at the same time and in the same manner as regularly scheduled payments of
interest to such Holders as are entitled to such regularly scheduled payments
of interest.&#160; No Consent Fee (as defined
in the Consent Solicitation Statement) will be paid.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Holders
having delivered consents prior to the date of this Amended and Restated
Consent Solicitation Statement may revoke such consents at any time prior to
the Consent Date in accordance with the procedures described herein.&#160; As of the Consent Date, such consents, if
validly delivered and not properly revoked, will be deemed effective with
respect to the Proposed Amendments and Waiver described herein.&#160; Accordingly, Holders having validly delivered
(and not properly revoked) such consents and desiring to consent to the
Proposed Amendments and Waiver described herein need not take further action.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Holders
who have not previously delivered consents must deliver an amended letter of
consent provided herewith (the &#147;Amended Letter of Consent&#148;) in order to
consent.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">UTStarcom
</font>reserves the right to further amend the Consent Solicitation or extend
the Consent Date in its sole discretion, as further described herein.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The following further
amends and restates the disclosure in the Consent Solicitation Statement in its
entirety to reflect the foregoing changes.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">UTStarcom advises all Holders to
review the section entitled &#147;Certain U.S. Federal Income Tax Considerations,&#148;
which has been amended to reflect important considerations concerning the U.S.
federal income tax consequences of the consent solicitation as currently
structured.</font></b></p>

<p align="center" style="margin:0pt 0pt 6.0pt;text-align:center;text-autospace:none;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Citigroup</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January 8, 2007</font></p>

<br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\fc\814815518_D10716_1598394\1412-1-mq-01.htm',USER='jmsproofassembler',CD='Jan  8 14:08 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">AMENDED AND RESTATED CONSENT
SOLICITATION STATEMENT</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">UTSTARCOM, INC.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject
to the terms and conditions set forth in this Amended and Restated Consent
Solicitation Statement (as it may be further amended or supplemented from time
to time, the &#147;Amended and Restated Consent Solicitation Statement&#148;) and the
related Amended Letter of Consent provided herewith (as the same may be further
amended or supplemented from time to time, the &#147;Amended Letter of Consent&#148;),
UTStarcom, Inc., a Delaware corporation (&#147;UTStarcom&#148; or &#147;we&#148;), is hereby
soliciting consents (such solicitation being referred to herein as the &#147;Consent
Solicitation&#148;) of Holders (as defined below) as of December 21, 2007 (the &#147;Record
Date&#148;) of its 7/8% Convertible Subordinated Notes due 2008 (CUSIP Nos.
918076AA8 and 918076AB6) (the &#147;Notes&#148;), issued and outstanding under the
Indenture (the &#147;Indenture&#148;), dated as of March 12, 2003, by and between
UTStarcom, as issuer, and U.S. Bank National Association, as trustee (the &#147;Trustee&#148;),
to the Proposed Amendments and Waiver, as further described herein.&#160; Capitalized terms used but not defined herein
have the meanings set forth in the Indenture.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">While
UTStarcom does not believe that it is currently in default under the Indenture,
the purpose of the Consent Solicitation is to obtain the consents required by
the Indenture to implement certain amendments to the Indenture (the &#147;Proposed
Amendments&#148;), and obtain a waiver (the &#147;Proposed Waiver,&#148; and together with the
&#147;Proposed Amendments,&#148; the &#147;Proposed Amendments and Waiver&#148;), as further
described herein.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Proposed Amendments will provide that (i) during the period beginning with the
Amendment Effective Date to and including 5:30 p.m., May 31, 2007 (the &#147;Expiration
Date&#148;), (a) any failure by UTStarcom to file with the Securities and Exchange
Commission (the &#147;SEC&#148;) prior to the applicable deadline specified in the
Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), and to
deliver to the Trustee a copy of, any report or other information as it would
be required to file with the SEC under Section 13(a) or 15(d) of the Exchange
Act, and any related notices or reports (collectively, the &#147;SEC Reports&#148;), (b)
any failure by UTStarcom to deliver certificates (&#147;Compliance Certificates&#148;) to
the Trustee regarding UTStarcom&#146;s compliance with covenants under the Indenture,
including compliance with Section 6.2 of the Indenture, 90 days after the end
of each fiscal year of UTStarcom, including, without limitation, such
Compliance Certificates to be delivered pursuant to Section 6.3 of the
Indenture, and (c) any failure by UTStarcom to otherwise comply with Section
6.2 or Section 6.3 of the Indenture or &#167;314 of the Trust Indenture Act, will
not constitute a default under the Indenture (the requirements in the Indenture
relating to matters referred to in (a), (b) and (c) above, the &#147;Reporting
Covenants&#148;); and (ii) if as of the Expiration Date, UTStarcom does not comply
with the Reporting Covenants, any default under the Indenture arising from such
noncompliance that would have been deemed to have occurred prior to the
Amendment Effective Date without regard to the provisions of the Supplemental
Indenture, and would have been deemed to remain uncured as of the Expiration
Date without regard to the provisions of the Supplemental Indenture, shall be
deemed to have occurred as of the Expiration Date.&#160; The Proposed Amendments will also provide
that the Notes will accrue, upon the terms and subject to the conditions
described herein, an additional 6.75% per annum (payable semi-annually) in
special interest (the &#147;Special Interest&#148;) from and after the Amendment
Effective Date to maturity of the Notes, unless earlier repurchased or
converted.&#160; Special Interest will be paid
to Holders entitled to regularly scheduled payments of interest in addition to,
at the same time and in the same manner as such regularly scheduled payments of
interest.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Proposed Waiver will provide that any and all defaults and Events of Default,
and the consequences thereof, that may have occurred or may occur under the
Indenture prior to the Waiver Effective Date due to the failure by UTStarcom to
comply with the Reporting Covenants shall be waived.&#160; For a description of the Proposed Amendments
and Waiver, see &#147;The Proposed Amendments and Waiver.&#148;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
Proposed Amendments and Waiver are being presented as one proposal.
Accordingly, a consent purporting to consent to only the Proposed Amendments or
only the Proposed Waiver will not be valid, and the delivery of a consent by a
Holder will constitute delivery of a consent to the Proposed Amendments and
Waiver.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">In this
Consent Solicitation Statement, the term &#147;Record Date&#148; means 5:00 p.m., New
York City time, on December 21, 2006, and the term &#147;Holder&#148; means each person
shown on the records of the registrar as a registered holder of Notes as of the
Record Date or a Participant (as defined below).&#160; See &#147;Important Information Regarding Consent
Delivery&#148; below.</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">The Solicitation Agent for the Consent Solicitation is:</font></i></p>

<p align="center" style="margin:0pt 0pt 6.0pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.15pt;">Citigroup</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January 8, 2007</font></p>

</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\fc\814815518_D10716_1598394\1412-1-mq-01.htm',USER='jmsproofassembler',CD='Jan  8 14:08 2007' -->



<br clear="all" style="page-break-before:always;">

<div>
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">IMPORTANT INFORMATION REGARDING THE CONSENT
SOLICITATION</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The transfer of Notes
after the Record Date will not have the effect of revoking any consent
theretofore given by a Holder with respect to such Notes, and each properly
completed and executed Letter of Consent (as such was delivered with the
Consent Solicitation Statement, the &#147;Letter of Consent&#148;) or Amended Letter of
Consent, as the case may be, will be counted, subject to the limitation on
consents delivered prior to the date of this Amended and Restated Consent
Solicitation Statement described herein, notwithstanding any transfer of the
Notes to which that Letter of Consent or Amended Letter of Consent relates,
unless the procedure for revoking consents described herein is satisfied.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Amendments
and Waiver require for effectiveness receipt of the valid consent of the
Holders (the &#147;Requisite Consents&#148;) of a majority in aggregate principal amount
of the Notes then outstanding and not owned by UTStarcom or by any person
directly or indirectly controlling or controlled by or under direct or indirect
common control with UTStarcom (the &#147;Outstanding Notes&#148;) to the Proposed
Amendments and Waiver, subject to the limitation on consents delivered prior to
the date of this Amended and Restated Consent Solicitation Statement described
herein.</font><b>&#160; </b>The Proposed Amendments
additionally require for effectiveness the due execution and delivery of a
supplemental indenture implementing the Proposed Amendments (the &#147;Supplemental
Indenture&#148;) by UTStarcom and the Trustee, in accordance with Section 11.2 of
the Indenture. The Proposed Waiver additionally requires for effectiveness
receipt by the Trustee of an officers&#146; certificate from UTStarcom certifying that valid Requisite Consents have been
received (and not properly revoked) and have been accepted by UTStarcom.&#160; The Consenting Holders agree that such
officers&#146; certificate from UTStarcom to the Trustee shall constitute notice of
waiver from such Consenting Holder to the Trustee in accordance with Section
8.4 of the Indenture.&#160; Each of the Waiver
Effective Date and the Amendment Effective Date could occur prior to the
Consent Date.&#160; UTStarcom will make a
public announcement of the Waiver Effective Date and the Amendment Effective
Date at or prior to 9:00 a.m., New York City time, on the next business day
after the Waiver Effective Date and the Amendment Effective Date,
respectively.&#160; Special Interest will
accrue from the Amendment Effective Date to maturity of the Notes, unless
earlier repurchased or converted, in accordance with the terms of the
Indenture, as supplemented by the Supplemental Indenture, and will be payable
to Holders entitled to regularly scheduled payments of interest, in addition to
and at such time and in such manner as regularly scheduled payments of
interest.&#160; Even if Holders validly
deliver consents, Special Interest will be payable only upon the effectiveness
of the Supplemental Indenture and only in accordance with the terms of the
Indenture, as supplemented by the Supplemental Indenture.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The aggregate principal
amount of the Outstanding Notes is as set forth in the first table on the cover
page of this Amended and Restated Consent Solicitation Statement under
&#147;Principal Amount Outstanding.&#148;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Holders having delivered consents
prior to the date of this Amended and Restated Consent Solicitation Statement
may revoke such consents at any time prior to the Consent Date in accordance
with the procedures described herein.&#160; As
of the Consent Date, such consents, if validly delivered and not properly revoked
prior to the Consent Date, will be deemed effective with respect to the
Proposed Amendments and Waiver described herein.&#160; Accordingly, Holders having validly delivered
(and not properly revoked) such consents and desiring to consent to the
Proposed Amendments and Waiver described herein need not take further action.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Holders who have not previously
delivered consents are requested to read and consider carefully the information
contained in this Amended and Restated Consent Solicitation Statement and the related
Amended Letter of Consent and to give their consent to the Proposed Amendments
and Waiver by properly completing and executing the accompanying Amended Letter
of Consent in accordance with the instructions set forth herein and therein and
validly delivering it to the Tabulation Agent prior to the Consent Date.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom expressly
reserves the right, in its discretion and regardless of whether any of the
conditions described under &#147;The Consent Solicitation&#151;Conditions to Acceptance
of Consents&#148; have been satisfied, subject to applicable law, at any time prior
to the Waiver Effective Date to (i) terminate or withdraw the Consent
Solicitation for any reason, (ii) waive any of the conditions to the acceptance
of consents, (iii) extend the Consent Date, (iv)&nbsp;amend the terms of the
Consent Solicitation, (v) purchase Notes from time to time, including during
the Consent Solicitation, or (vi) modify the form or amount of the
consideration to be offered pursuant to the Consent Solicitation; provided,
however, that if the Consent Solicitation is amended or modified in a manner
determined by UTStarcom in good faith to constitute a material adverse change
to the Holders, UTStarcom will promptly disclose such amendment or modification
in a manner it deems in good faith appropriate and will, if appropriate, extend
the Consent Solicitation for a period it deems in good faith adequate to permit
the Holders to deliver and/or revoke their consents. Even if a Holder has
validly delivered (and not revoked) consents, such consents may not be accepted
by UTStarcom if all of the other conditions to acceptance of consents have not
been </font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">i</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='i',FILE='C:\fc\81494779_D10716_1598394\1412-1-mq-03.htm',USER='jmsproofassembler',CD='Jan  8 14:09 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">satisfied or waived, if
the Consent Solicitation is terminated or withdrawn for any reason, or if the
Supplemental Indenture or the Proposed Waiver do not otherwise become effective
for any reason.</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">IMPORTANT INFORMATION REGARDING CONSENT DELIVERY</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Only Holders are eligible
to consent to the Proposed Amendments and Waiver.&#160; Any beneficial owner of Notes who is not a
Holder must arrange with the person who is the Holder or such Holder&#146;s assignee
or nominee to execute and deliver an Amended Letter of Consent on behalf of
such beneficial owner.&#160; As of the Record
Date, the only Holder of the Notes is Cede &amp; Co., as nominee for The
Depository Trust Company (&#147;DTC&#148;).&#160; For
purposes of the Consent Solicitation, DTC has authorized DTC participants
(&#147;Participants&#148;) set forth in the position listing of DTC as of the Record Date
to execute Amended Letters of Consent as if they were the Holders of the Notes
held of record in the name of DTC or the name of its nominee.&#160; Accordingly, for purposes of the Consent
Solicitation, the term &#147;Holder&#148; shall be deemed to include such Participants.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As of the Consent Date,
consents delivered prior to the date of this Amended and Restated Consent
Solicitation Statement, if validly delivered and not properly revoked, will be
deemed effective with respect to the Proposed Amendments and Waiver described
herein.&#160; Accordingly, Holders having
validly delivered (and not properly revoked) such consents and desiring to
consent to the Proposed Amendments and Waiver described herein need not take
further action.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holders who have not
previously delivered consents and that desire to consent, must deliver, prior
to the Consent Date (and not properly revoke prior to the Waiver Effective
Date), their properly completed and executed Amended Letters of Consent to the
Tabulation Agent as set forth on the back cover page of this Amended and
Restated Consent Solicitation Statement and in the accompanying Amended Letter
of Consent in accordance with the instructions set forth herein</font> and
therein.&#160; Consents should not be
delivered to UTStarcom, the Solicitation Agent, or the
Trustee.&#160; However, UTStarcom reserves the
right to accept any consent received by UTStarcom, the Solicitation Agent,
or the Trustee.&#160; <b>Under no circumstances
should any person tender Notes to UTStarcom, the Tabulation Agent, the
Solicitation Agent, the Trustee or any other party at any time.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">No person has been
authorized to give any information or make any representations other than those
contained or incorporated by reference herein or in the accompanying Amended
Letter of Consent and other materials, and, if given or made, such information
or representations must not be relied upon as having been authorized by
UTStarcom, the Trustee, the Solicitation Agent, the Tabulation Agent or any
other person. The statements made in this Amended and Restated Consent
Solicitation Statement are made as of the date hereof, and the delivery of this
Amended and Restated Consent Solicitation Statement and the accompanying
materials shall not, under any circumstances, create any implication that the
information contained herein is correct after the date hereof.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Unless you are a Holder,
please handle all matters with respect to the Consent Solicitation through your
nominee bank or broker through whom you hold an interest in the Notes.&#160; Questions concerning the terms of the Consent
Solicitation should be directed to either the Solicitation Agent or the
Tabulation Agent at the address or telephone numbers set forth on the back
cover page hereof.&#160; Requests for
assistance in completing and delivering Amended Letters of Consent or requests
for additional copies of this Amended and Restated Consent Solicitation Statement,
the Amended Letter of Consent or other related documents should be directed to
the Tabulation Agent at the address or telephone number set forth on the back
cover page hereof.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Consent Solicitation
is not being made to, and Amended Letters of Consent will not be accepted from
or on behalf of, Holders in any jurisdiction in which the making of the Consent
Solicitation or the acceptance thereof would not be in compliance with the laws
of such jurisdiction. However, UTStarcom may in its discretion take such action
as it may deem necessary to make the Consent Solicitation in any such
jurisdiction and to extend the Consent Solicitation to Holders in such
jurisdiction. In any jurisdiction in which the securities laws or blue sky laws
require the Consent Solicitation to be made by a licensed broker or dealer, the
Consent Solicitation will be deemed to be made on behalf of UTStarcom by the
Solicitation Agent or one or more registered brokers or dealers that are
licensed under the laws of such jurisdiction.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">ii</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='ii',FILE='C:\fc\81494779_D10716_1598394\1412-1-mq-03.htm',USER='jmsproofassembler',CD='Jan  8 14:09 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">None of UTStarcom, the
Trustee, the Solicitation Agent, the Tabulation Agent or any of their
respective affiliates is making any recommendation in connection with the
Consent Solicitation.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Recipients of this Amended and
Restated Consent Solicitation Statement and the accompanying materials should
not construe the contents hereof or thereof as legal, business or tax advice.
Each recipient should consult its own attorney, business advisor and tax
advisor as to legal, business, tax and related matters concerning the Consent
Solicitation.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">This Amended and Restated Consent
Solicitation Statement has not been filed with or reviewed by the SEC or any
state securities commission, nor has any such commission passed upon the
accuracy or adequacy of this Amended and Restated Consent Solicitation
Statement, the Amended Letter of Consent or any of the other documents
delivered herewith.</font></b></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">iii</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='iii',FILE='C:\fc\81494779_D10716_1598394\1412-1-mq-03.htm',USER='jmsproofassembler',CD='Jan  8 14:09 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">TABLE OF
CONTENTS</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Page</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SUMMARY TERM SHEET</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">INFORMATION ABOUT UTSTARCOM</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">BACKGROUND OF THE CONSENT SOLICITATION</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">CERTAIN CONSIDERATIONS</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Effect of
  Proposed Amendments and Waiver</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Acceleration of
  Outstanding Indebtedness</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Potential
  Restatement of Prior Period Financial Statements</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Lack of Public
  Disclosure Concerning UTStarcom</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THE PROPOSED AMENDMENTS AND WAIVER</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Proposed
  Amendments</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Proposed Waiver</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">9</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Expiration Date</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">9</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THE CONSENT SOLICITATION</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">10</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Overview</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">10</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Record Date</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">10</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Conditions to
  Acceptance of Consents</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">11</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent Date;
  Extensions; Amendment</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">11</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Procedures for
  Consenting</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">11</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Revocation of
  Consents</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">13</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SOLICITATION AGENT AND TABULATION AGENT</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">14</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Solicitation
  Agent</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">14</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Information
  Agent and Tabulation Agent</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">14</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Fees and
  Expenses</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">14</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">CERTAIN U.S. FEDERAL INCOME TAX CONSIDERATIONS</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">15</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tax Consequences
  to U.S. Holders</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">15</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tax Consequences
  to Non-U.S. Holders</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">18</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">FORWARD-LOOKING STATEMENTS</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">20</font></p>
  </td>
 </tr>
 <tr>
  <td width="91%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:91.4%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">WHERE YOU CAN FIND MORE INFORMATION</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="display:none;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.12%;">
  <p align="right" style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">21</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">iv</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='iv',FILE='C:\fc\81494779_D10716_1598394\1412-1-mq-03.htm',USER='jmsproofassembler',CD='Jan  8 14:09 2007' -->



<br clear="all" style="page-break-before:always;">

<div>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SUMMARY
TERM SHEET</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This summary term sheet
highlights certain material information in this Amended and Restated Consent
Solicitation Statement, but does not describe all of the details of the Consent
Solicitation to the same extent described in this Amended and Restated Consent
Solicitation Statement and the accompanying Amended Letter of Consent. The
following summary is qualified in its entirety by the more detailed information
appearing elsewhere in this Amended and Restated Consent Solicitation Statement
and the accompanying Amended Letter of Consent. You are urged to read these
documents in their entirety because they contain the full details of the
Consent Solicitation.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.76%;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">What
  is the Consent Solicitation? </font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="57%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:57.9%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom is soliciting consents from the Holders to
  the Proposed Amendments and Waiver. The Proposed Amendments and Waiver
  require for effectiveness receipt of the Requisite Consents.&nbsp; The Proposed Amendment additionally
  requires for effectiveness the due execution and delivery of a Supplemental
  Indenture by UTStarcom and the Trustee.&nbsp;
  The Proposed Waiver additionally requires for effectiveness receipt by
  the Trustee of an officers&#146; certificate from UTStarcom certifying that valid
  Requisite Consents to the Proposed Amendments and Waiver have been received
  (and not properly revoked) and have been accepted by UTStarcom.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.76%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">What are the Proposed Amendments?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="57%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:57.9%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Amendments will provide that (i) during
  the period beginning with the Amendment Effective Date to and including the
  Expiration Date, any failure by UTStarcom to comply with the Reporting
  Covenants will not constitute a default under the Indenture; and (ii) if as
  of the Expiration Date, UTStarcom does not comply with the Reporting
  Covenants, any default under the Indenture arising from such noncompliance
  that would have been deemed to have occurred prior to the Amendment Effective
  Date but for the Supplemental Indenture, and would be deemed to have remained
  uncured as of the Expiration Date but for the Supplemental Indenture, shall
  be deemed to have occurred as of the Expiration Date. The Proposed Amendments
  will also provide that from the Amendment Effective Date to the maturity of
  the Notes, unless earlier repurchased or converted, the Notes will accrue
  Special Interest. Special Interest will be paid to Holders entitled to
  receive regularly scheduled payments of interest in addition to and at the
  same time and in the same manner as regularly scheduled payments of interest.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.76%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">What is the Proposed Waiver?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="57%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:57.9%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Waiver would waive to and including the Expiration Date,
  any and all defaults and Events of Default, and the consequences thereof,
  that may have occurred or may occur under the Indenture prior to the Waiver
  Effective Date from the failure by UTStarcom to comply with the Reporting
  Covenants.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For a more detailed description of the Proposed
  Waiver, see &#147;Background of the Consent Solicitation&#148; and &#147;The Proposed
  Waiver&#148; below.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.76%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">What is the Expiration Date?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="57%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:57.9%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The &#147;Expiration
  Date&#148; means 5:30 p.m., May 31, 2007.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.76%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">When does the Consent Solicitation
  expire?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="57%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:57.9%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Consent
  Solicitation will expire on January 9, 2007, at 5:00 p.m., New York City
  time, unless it is further extended or earlier terminated (such time and
  date, as the same may be extended or earlier terminated, the &#147;Consent Date&#148;).</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>


<br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">When will the Proposed Waiver
  become effective if the Requisite Consents are received?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Waiver will become effective only upon receipt by the
  Trustee of an officers&#146; certificate from UTStarcom certifying that valid Requisite Consents to the
  Proposed Waiver have been received (and not properly revoked) and have been
  accepted by UTStarcom.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">When will the Proposed Amendments
  become effective if the Requisite Consents are received?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Amendments will become effective only
  upon due execution and delivery of a Supplemental Indenture by UTStarcom and
  the Trustee. </font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">What are the conditions to
  acceptance of consents? </font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The obligation of UTStarcom to accept consents is
  subject to the absence of any law or regulation, and the absence of any
  injunction or action or other proceeding (pending or threatened) that (in the
  case of any action or proceeding, if adversely determined) would make
  unlawful or invalid or enjoin the implementation of the Proposed Amendments
  and Waiver, the execution and delivery of the Supplemental Indenture or that
  would question the legality or validity of either.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">What is the Special Interest?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the terms of the Indenture, as supplemented by the
  Supplemental Indenture described herein, Special Interest will accrue after
  the Amendment Effective Date until maturity of the Notes, unless earlier
  repurchased or converted. Special Interest will be paid to Holders entitled
  to receive regularly scheduled payments of interest in addition to, at the
  same time and in the same manner as such regularly scheduled payments of
  interest. </font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Can the Consent Solicitation be
  extended, and under what circumstances?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Yes. We expressly reserve the right to extend the
  Consent Solicitation at any time and for any reason. Any extension of the
  Consent Solicitation by us will be followed by public announcement thereof
  prior to 9:00 a.m., New York City time, on the next business day after such
  extension of the Consent Date. Without limiting the manner in which we may
  choose to make such announcement, we will not, unless otherwise required by
  applicable law, have any obligation to advertise or otherwise communicate any
  such announcement other than by making a release to the Dow Jones News
  Service or such other means of announcement as we deem appropriate.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Can the Consent Solicitation be
  amended or terminated, and under what circumstances?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Yes. We expressly reserve the right, subject to
  applicable law, to terminate or withdraw the Consent Solicitation prior to
  the Consent Date, or otherwise amend the terms of the Consent Solicitation in
  any respect. If the Consent Solicitation is amended or modified in a manner
  determined by UTStarcom in good faith to constitute a material adverse change
  to the Holders, UTStarcom will promptly disclose such amendment or
  modification in a manner it deems in good faith appropriate and will, if
  appropriate, extend the Consent Solicitation for a period it deems in good
  faith to be adequate to permit the Holders to deliver and/or revoke their consents.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="39%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:39.1%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">What is the effect of previously
  delivered consents?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holders having delivered consents prior to the date
  of this Amended and Restated Consent Solicitation Statement may revoke such
  consents </font></p>
  </td>
 </tr>
</table>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">2</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='2',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.98%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.46%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">at any time prior to the Consent Date in accordance
  with the procedures described herein.&nbsp;
  As of the Consent Date, such consents, if validly delivered and not
  properly revoked, will be deemed effective with respect to the Proposed
  Amendments and Waiver described herein.&nbsp;
  Accordingly, Holders having validly delivered (and not properly
  revoked) such consents and desiring to consent to the Proposed Amendments and
  Waiver described herein need not take further action.</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.98%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.46%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.98%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">If I change my mind, can I revoke
  my consent?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.46%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holders having delivered consents prior to the date
  of this Amended and Restated Consent Solicitation Statement may revoke such
  consents at any time prior to the Consent Date in accordance with the
  procedures described herein.&nbsp; Holders
  delivering consents on or after the date of this Amended and Restated Consent
  Solicitation Statement may not revoke such consents at any time after the
  Waiver Effective Date (even if such date is prior to the Consent Date),
  unless UTStarcom is required by applicable law to permit such revocation.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To be valid, a notice of revocation<b></b>must (i) be in writing, (ii)&nbsp;contain the name of the
  Holder and the aggregate principal amount of Notes to which it relates, (iii)
  either be signed in the same manner as the original Letter of Consent or
  Amended Letter of Consent, as the case may be, or accompanied by a duly
  executed proxy or other authorization (in form satisfactory to UTStarcom) by
  the Holder, and (iv)&nbsp;be received by the Tabulation Agent in accordance
  with the instructions contained herein prior to (a) the Consent Date, if the
  revocation relates to a consent delivered prior to the date hereof or (b) the
  Waiver Effective Date, if the revocation relates to a consent delivered on or
  after the date hereof. All revocations of consents must be sent to the
  Tabulation Agent at its address set forth in the Letter of Consent and the
  Amended Letter of Consent.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.98%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Are there U.S. federal income tax
  implications of the Proposed Amendments and Waiver?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.46%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The adoption of the
  Proposed Amendments and Waiver will be treated as a deemed exchange for U.S.
  federal income tax purposes with respect to the Notes. UTStarcom intends to
  take the position that, although not free from doubt, the deemed exchange
  will constitute a tax-free recapitalization for U.S. federal income tax
  purposes.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For a more detailed discussion of certain U.S.
  federal income tax considerations relating to the Consent Solicitation, see
  &#147;Certain U.S. Federal Income Tax Considerations.&#148;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.98%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Of whom may I ask questions about
  the Consent Solicitation?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.46%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If you have questions about the Consent
  Solicitation, you may contact the solicitation agent for the Consent
  Solicitation (the &#147;Solicitation Agent&#148;), Citigroup Global Markets Inc., whose
  address and telephone number are set forth on the back cover of this Amended
  and Restated Consent Solicitation Statement.&nbsp;
  Holders may also contact their broker-dealer, commercial bank, trust
  company or other nominee for assistance concerning the Consent Solicitation.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.98%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Who is the Tabulation Agent?</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.46%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.56%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Global Bondholder Services Corporation is serving as
  Information Agent and Tabulation Agent (the &#147;Tabulation Agent&#148;) in connection
  with the Consent Solicitation.&nbsp; Its
  address and telephone numbers are set forth on the back cover of this Amended
  and Restated Consent </font></p>
  </td>
 </tr>
</table>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">3</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='3',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="margin:0pt 0pt .0001pt;text-autospace:ideograph-numeric ideograph-other;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="41%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:41.34%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="58%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:58.66%;">
  <p style="margin:0pt 0pt .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Solicitation Statement. Requests for assistance in
  completing and delivering Amended Letters of Consents or requests for
  additional copies of the Amended and Restated Consent Solicitation Statement
  or the Amended Letter of Consent should be directed to the Tabulation Agent.&nbsp; The executed Amended Letter of Consent and
  any other documents required by the Amended Letter of Consent should be sent
  to the Tabulation Agent, and not to UTStarcom, the Solicitation Agent or the
  Trustee.</font></p>
  </td>
 </tr>
</table>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">4</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='4',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">INFORMATION
ABOUT UTSTARCOM</font></b></p>

<p style="background:white;margin:6.0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We design,
manufacture and sell telecommunications infrastructure, handsets and customer
premise equipment and provide services associated with their installation,
operation, and maintenance. Our products are sold primarily to
telecommunications service providers or operators. We sell an extensive range
of products that are designed to enable voice, data and video services for our
operator customers and consumers around the world. While historically the vast
majority of our sales have been to service providers in China, we have expanded
our focus to build a global presence and currently sell our products in several
other established and emerging growth markets, which include North America,
Japan, India, Central and Latin America, Europe, the Middle East, Africa and
Southeast and North Asia.</font></p>

<p style="font-weight:bold;margin:10.0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">BACKGROUND OF THE CONSENT SOLICITATION</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As previously announced
in a press release issued by UTStarcom on November 7, 2006 and disclosed in
UTStarcom&#146;s current report on Form 8-K filed with the SEC on November 8, 2006,
UTStarcom has commenced a voluntary review of its historical equity award grant
practices under the direction of the Nominating and Corporate Governance
Committee of the Board of Directors (the &#147;Committee&#148;). The Committee is being
assisted by independent legal counsel and independent accounting consultants in
its review. In connection with the Committee&#146;s review, on November 9, 2006,
UTStarcom notified the SEC of its inability to timely file the quarterly report
on Form 10-Q for the quarter ended September 30, 2006 (the &#147;2006 Q3 Form 10-Q&#148;)
by filing the notice of late filing on Form 12b-25.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Committee has not
completed its review of UTStarcom&#146;s historical equity award grant practices or
reached final conclusions as to the amount of additional non-cash compensation
expense to be recorded in UTStarcom&#146;s past financial statements relating to
prior equity award grants, if any.&#160;
Although no information regarding the final result of the Committee&#146;s
review is available at this time, the Committee may determine that the amount
of additional non-cash compensation expense to be recorded is substantial and
the restatement UTStarcom&#146;s financial statements for certain past periods will
be necessary.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Because
the Committee&#146;s review is not yet final and the amount of non-cash compensation
expense adjustments to be recorded in UTStarcom&#146;s prior financial statements,
if any, remains uncertain, UTStarcom has not yet filed the 2006 Q3 Form 10-Q or
otherwise updated its prior financial statements.&#160; Until such information is filed, there will
be limited public information available concerning the results of operations
and financial condition of UTStarcom.&#160;
The absence of more recent financial information may have a number of
adverse effects on UTStarcom and the Notes.&#160;
See &#147;Certain Considerations &#151; Potential Restatement of Prior Period
Financial Statements.&#148;</font></p>

<p style="margin:12.0pt 0pt;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The Notes</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant
to the Indenture, a failure by UTStarcom to comply with certain covenants
(including covenants relating to the filing with the SEC, and the furnishing to
the Trustee of copies, of certain SEC Reports) contained in the Indenture
becomes an Event of Default (as described in the Indenture) (i) if the Trustee
notifies UTStarcom of the default or (ii) the Holders of at least 25% in
aggregate principal amount of the Notes (the &#147;25% Holders&#148;) outstanding notify
UTStarcom and the Trustee of the default, and (iii) UTStarcom does not cure the
default within 60 days after receipt of such notice.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On November 10, 2006, UTStarcom received notice from
the Trustee asserting that if UTStarcom fails to file its 2006 Q3 Form 10-Q on
or before January 9, 2007, such failure will constitute an event of default
pursuant to the Indenture. If such an event of default were to occur, the
Trustee or the 25% Holders would have the right to declare all unpaid principal
and accrued interest on the Notes then outstanding to be immediately due and
payable.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consequently,
subject to the terms and conditions of the Consent Solicitation as set forth in
this Amended and Restated Consent Solicitation Statement and the related
Amended Letter of Consent, UTStarcom is requesting the Proposed Amendments and
Waiver in consideration of the payment by UTStarcom of Special Interest in
order to allow UTStarcom to avoid the possibility of an acceleration of the
Notes in connection with any purported failure by UTStarcom to comply with the
Reporting Covenants.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom does not
believe it is currently in Default under the Indenture.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">5</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='5',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">CERTAIN
CONSIDERATIONS</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">In deciding whether to deliver a
consent, each Holder should consider carefully, in addition to the information
set forth above under &#147;Background of the Consent Solicitation,&#148; the Risk
Factors set forth in our Annual Report on Form 10-K for the year ended December
31, 2005 and in our Quarterly Reports on Form 10-Q that have been filed in
2006, and the other information contained or incorporated by reference in this
Amended and Restated Consent Solicitation Statement and in the Amended Letter
of Consent, the matters discussed below:</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Effect
of Proposed Amendments and Waiver</font></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the
Supplemental Indenture is duly executed and delivered by UTStarcom and the
Trustee and UTStarcom delivers to the Trustee an officers&#146; certificate from
UTStarcom certifying that valid Requisite Consents to the Proposed Amendments
and Waiver have been received (and not properly revoked) and have been accepted
by UTStarcom, the Supplemental Indenture and the Proposed Waiver</font>
will be binding on all Holders and their transferees, regardless of whether
such Holders consented to the Proposed Amendments and Waiver.&#160; The execution and delivery of the
Supplemental Indenture and the Proposed Waiver could adversely affect the
market price of the Notes or otherwise be adverse to the interests of the
Holders.</p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In addition, if the
Proposed Waiver becomes effective, any and all defaults and Events of Default,
and the consequences thereof, that may have occurred or may occur under the
Indenture prior to the Waiver Effective Date from the failure by UTStarcom to
comply with the Reporting Covenants, would be waived and of no effect until the
Expiration Date, at which time, pursuant to the terms of the Supplemental
Indenture, any defaults which would have been deemed to have occurred without
regard to the provisions of the Supplemental Indenture would be deemed to have
occurred as of the Expiration Date.&#160;&#160; As
a result, the Trustee and the Holders would not be able to accelerate such
Notes as a result of any such waived default or Event of Default, provided that
after June 1, 2007, to the extent any such waived default would be deemed to
have occ<font face="Times New Roman">urred as of the
Expiration Date pursuant to the terms of the Supplemental Indenture, the
Holders would be able to accelerate such Notes in accordance with the terms of
the Indenture</font>.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Even if the Proposed
Amendments and Waiver become effective, the Proposed Amendments and Waiver
would not cause a waiver with respect to any default or Event of Default under
the Indenture that, pursuant to the terms of the Supplemental Indenture is
deemed to have occurred on the Expiration Date.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Acceleration
of Outstanding Indebtedness</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the Supplemental
Indenture and the Proposed Waiver do not become effective and we fail to comply
with the Reporting Covenants, then, if a default has occurred under the
Indenture, the Trustee or holders of at least 25% in aggregate principal amount
of the Notes then outstanding could, attempt to declare all related unpaid
principal and premium, if any, and accrued interest on the Notes then
outstanding to be due and payable at such time in accordance with the terms of
the Indenture.&#160; If the Notes are accelerated,
other outstanding debt also may be accelerated.&#160;
If the Notes are accelerated, we may not have sufficient cash on hand to
satisfy our obligations under the Indenture and our other outstanding debt.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Potential
Restatement of Prior Period Financial Statements</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Any restatement of our
prior period financial statements which we may conclude is necessary upon the
final result of the Committee&#146;s review of our past equity award grant practice
may cause us to become subject to regulatory action or civil litigation, which
could require us to pay fines or other penalties, settlements or damages and
could have an adverse effect on our business, results of operations, financial
condition and liquidity. We have not made an assessment regarding a possible
restatement at this time. We could also become subject to ratings downgrades
and negative publicity as a result of the restatements or the matters giving
rise to the restatements. See &#147;Background of the Consent Solicitation &#151;<b> </b>Nominating and Corporate Governance<b> </b>Committee Review and Potential
Restatements.&#148;</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Lack
of Public Disclosure Concerning UTStarcom</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As described above, we
have not yet filed the 2006 Q3 Form 10-Q or related financial statements,
pending the outcome of the Committee&#146;s review. Until such information is filed,
there will be limited public information available concerning our results of
operations and financial condition.&#160; In
addition, upon conclusion of the Committee&#146;s review, any of UTStarcom&#146;s
previously issued financial statements relating to non-cash compensation
expense, including those contained in</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">6</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='6',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom&#146;s previously
filed annual and quarterly reports on Form 10-K and Form 10-Q, may be
determined unreliable and required to be restated. The absence of more recent
financial information may have a number of adverse effects on us and the Notes,
including, possibly, a decrease in the market price of the Notes, a decrease in
the price of our common stock into which the Notes are convertible, and an
increase in the volatility of such prices.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Listing on The Nasdaq
Stock Market</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As previously disclosed in UTStarcom&#146;s current report
on Form 8-K filed with the SEC on November 16, 2006, UTStarcom received a
notice from the staff of The Nasdaq Stock Market indicating that UTStarcom is
not in compliance with Nasdaq Marketplace Rule 4310(c)(14) because it has not
timely filed with the SEC its 2006 Q3 Form 10-Q. The notice indicated that due
to such noncompliance, UTStarcom&#146;s common stock would be delisted at the
opening of business on November 27, 2006 unless UTStarcom requests a hearing in
accordance with the Nasdaq Marketplace Rules. UTStarcom requested a hearing
before a Nasdaq Listing Qualifications Panel (the &#147;Panel&#148;) on November 22,
2006, thereby staying the delisting of UTStarcom&#146;s common stock until the Panel&#146;s
decision at the hearing. A hearing date has been set for January 25, 2007.&#160; There can be no assurance that the Panel will
grant UTStarcom&#146;s request for continued listing.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">7</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='7',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">THE
PROPOSED AMENDMENTS AND WAIVER</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Proposed
Amendments</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 11.2 of
the Indenture provides that UTStarcom and the Trustee may supplement the
Indenture with the written consent of the Holders of at least a majority in
aggregate principal amount of the Notes then outstanding approving the
substance of the proposed supplement. We are soliciting consents from the
Holders in accordance with this provision.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Set forth below is
a summary of the Proposed Amendments. This summary does not purport to be
complete and is qualified in its entirety by reference to the Supplemental
Indenture. Any capitalized terms which are used in the following summary of the
Proposed Amendments have the meanings assigned thereto in the Indenture.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Certain Definitions</font></u></b>: The following defined terms would be added to
Section 1.1 of the Indenture:</p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;Covenant Reversion Date&#148; means May 31, 2007.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;SEC Reports&#148; means reports the Company may be
required to file with the SEC pursuant to Section 13 or 15(d) of the Exchange
Act.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;Solicitation Documents&#148; means the Consent
Solicitation Statement dated as of December 22, 2006, as amended and restated
by the Supplemental Consent Solicitation Statement dated as of January 8, 2007
and the related Letter of Consent and Amended Letter of Consent, respectively,
each as may be further amended and supplemented from time to time.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;Special Interest&#148; has the meaning set forth in
Section 6.1.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Events of Default</font></u></b>: The following two sentences would be
inserted as the penultimate paragraph of Section 8.1 of the Indenture:&#160; &#147;Notwithstanding any of the foregoing, but
subject to the immediately succeeding sentence, the failure of the Company to
file SEC Reports or to comply with Section 6.2 or Section 6.3 of this Indenture
or &#167;314 of the TIA before 5:30 p.m., New York City time, on the Covenant
Reversion Date shall not constitute a default under clause (3) above.&#160; If, however, as of 5:30 p.m., New York City
time, on the Covenant Reversion Date, the Company shall not have filed the SEC
Reports with the SEC and provided such SEC Reports, and any Officers&#146;
Certificates required pursuant to Section 6.3 of this Indenture, to the
Trustee, any default arising from the Company&#146;s failure to file SEC Reports or
to comply with Section 6.2 or Section 6.3 of this Indenture or &#167;314 of the TIA
that would have been deemed to have occurred between the date of this Supplemental
Indenture and the Covenant Reversion Date, but for the foregoing sentence and
would be deemed to remain uncured but for the foregoing sentence as of the
Covenant Reversion Date shall be deemed to have occurred on the Covenant
Reversion Date.&#148;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Special Interest</font></u></b><b>: </b>The following two
sentences would be inserted as a new last paragraph at the end of Section 6.1
of the Indenture: &#147;In addition to any other payment required by the Securities
and the Indenture, the Securities shall accrue special interest at a rate equal
to 6.75% per annum (payable semi-annually) from and after the effective date of
this Supplemental Indenture to maturity of the Securities, unless earlier
repurchased or converted.&#160; Special
Interest will be paid by UTStarcom in addition to, at the same time and in the
same manner as regularly scheduled payments of interest pursuant to the
Indenture and the Securities to Holders entitled to receive such regularly
scheduled payments of interest.&#148;</p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">The Proposed Amendments require for effectiveness the </font>receipt
of the consent of the Holders of a majority in aggregate principal amount of
Outstanding Notes (the &#147;Requisite Consents&#148;).&#160;
The Proposed Amendments shall become effective only upon the due
execution and delivery by UTStarcom and the Trustee of the Supplemental
Indenture.&#160; The Amendment Effective Date
could be prior to the Consent Date.&#160; In
determining whether the Requisite Consents have been received (i) consents
delivered prior to the date of this Amended and Restated Consent Solicitation
Statement shall be deemed effective with respect to the Proposed Amendments and
Waiver described herein as of the Consent Date unless properly revoked prior to
the Consent Date, and (ii) Notes owned by UTStarcom, or by any person directly
or indirectly controlling or controlled by or under direct or indirect common
control with UTStarcom, shall be considered as though not outstanding.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">8</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='8',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Proposed
Waiver</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the Proposed Waiver
becomes effective, it would waive to and including the Expiration Date, any and
all defaults and Events of Default, and the consequences thereof, that may have
occurred or may occur prior to the Waiver Effective Date under the Indenture
from the failure by UTStarcom to comply with the Reporting Covenants,
including, without limitation, any potential default or Event of Default that
may have occurred or may occur prior to the Waiver Effective Date as a result
of failure by UTStarcom to comply with Section 6.2 or Section 6.3 of the
Indenture.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Waiver is
set forth in the Amended Letter of Consent delivered herewith.&#160; Copies of the Amended Letter of Consent and
the Indenture are available upon request to the Tabulation Agent.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Waiver
requires for effectiveness receipt of the Requisite Consents.&#160; The Proposed Waiver shall become effective
only upon receipt by the Trustee of an officers&#146; certificate from UTStarcom
certifying that valid Requisite
Consents to the Proposed Waiver have been received (and not properly revoked)
and have been accepted by UTStarcom.&#160; The
Waiver Effective Date could be prior to the Consent Date.&#160; The Consenting Holders agree that such
officers&#146; certificate from UTStarcom to the Trustee shall constitute notice of
waiver from such Consenting Holder to the Trustee in accordance with Section
8.4 of the Indenture. In determining whether the Requisite Consents have been
received, (i) consents delivered prior to the date of this Amended and Restated
Consent Solicitation Statement shall be deemed effective with respect to the
Proposed Amendments and Waiver described herein as of the Consent Date unless
properly revoked prior to the Consent Date, and (ii) Notes owned by UTStarcom,
or by any person directly or indirectly controlling or controlled by or under
direct or indirect common control with UTStarcom, shall be considered as though
not outstanding.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">All statements herein
regarding the substance of any provision of the Proposed Waiver and the
Indenture are qualified by reference to the Indenture.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Expiration
Date</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The &#147;Expiration Date&#148;
means May 31, 2007.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">Even
if the Supplemental Indenture and the Proposed </font>Waiver become effective,
the Supplemental Indenture and the Proposed Waiver would not cause a waiver
with respect to any default or Event of Default under the Indenture that,
pursuant to the terms of the Supplemental Indenture is deemed to have occurred
on the Expiration Date.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">9</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='9',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">THE
CONSENT SOLICITATION</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Holders are requested to read and
consider carefully the information contained in this Amended and Restated
Consent Solicitation Statement and the related Amended Letter of Consent and to
give their consent to the Proposed Amendments and Waiver by properly completing
and executing the accompanying Amended Letter of Consent in accordance with the
instructions set forth herein and therein prior to the Consent Date, provided
that, no further action is needed in order to the consent to the Proposed
Amendments and Waiver if a consent was validly delivered prior to the date
hereof (and is not properly revoked prior to the Consent Date).&#160; Holders having delivered consents prior to
the date of this Amended and Restated Consent Solicitation Statement may revoke
such consents at any time prior to the Consent Date in accordance with the
procedures described herein.&#160; As of the
Consent Date, such consents, if validly delivered and not properly revoked,
will be deemed effective with respect to the Proposed Amendments and Waiver
described herein.</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Overview</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Proposed Amendments
require for effectiveness the due execution and delivery by UTStarcom and the
Trustee of a Supplemental Indenture in accordance with Section 11.2 of the
Indenture. The Proposed Waiver requires for effectiveness receipt by the
Trustee of an officers&#146; certificate of UTStarcom to the Trustee certifying that valid Requisite Consents to the Proposed
Waiver have been received (and not properly revoked) and have been accepted by
UTStarcom. The Consenting Holders agree that such officers&#146; certificate
from UTStarcom to the Trustee shall constitute notice of waiver from such
Consenting Holder to the Trustee in accordance with Section 8.4 of the
Indenture. Each of the Waiver Effective
Date and the Amendment Effective Date could be prior to the Consent Date.&#160; Consents delivered prior to the date of this
Amended and Restated Consent Solicitation Statement may be revoked at any time
in accordance with the procedures described herein prior to the Consent Date.
If such consents are not properly revoked prior to the Consent Date, Holders
having delivered such consents shall be deemed to have consented to the
Proposed Amendments and Waiver described herein as of the Consent Date. In
determining whether the Requisite Consents have been received, (i) consents
delivered prior to the date of this Amended and Restated Consent Solicitation
shall be deemed effective as of the Consent Date with respect to the Proposed
Amendments and Waiver described herein unless properly revoked prior to the
Consent Date, and (ii) Notes owned by UTStarcom, or by any person directly or
indirectly controlling or controlled by or under direct or indirect common control
with UTStarcom, shall be considered as though not outstanding.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the Supplemental
Indenture relating to the Proposed Amendments is duly executed and delivered by
UTStarcom and the Trustee and the Proposed Waiver becomes effective in
accordance with the terms and conditions set forth herein, <font face="Times New Roman">the Supplemental Indenture and
the Proposed Waiver </font>will be binding on all Holders and their
transferees, regardless of whether such Holders have consented to the Proposed
Amendments and Waiver.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If valid Requisite Consents
have been received and accepted by UTStarcom, UTStarcom will deliver an
officers&#146; certificate to the Trustee certifying that valid Requisite Consents
have been received (and not properly revoked) and have been accepted by
UTStarcom.&#160; UTStarcom will announce the
effectiveness of the Proposed Amendments and Waiver at or prior to 9:00 a.m.
New York City time on the next business day following the Amendment Effective
Date and the Waiver Effective Date, respectively.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Beneficial owners of the
Notes who wish to deliver a consent to the Proposed Amendments and Waiver, and
whose Notes are held, as of the Record Date, in the name of a broker, dealer,
commercial bank, trust company or other nominee institution must contact such
nominee promptly and instruct such nominee, as the actual Holder of such Notes,
to execute promptly and deliver an Amended Letter of Consent on behalf of the
beneficial owner prior to the Consent Date, provided that if a Letter of
Consent was validly delivered prior to the date hereof in accordance with the
aforementioned procedures no further action is needed and such consents will be
deemed effective with respect to the Proposed Amendments and Waiver described
herein as of the Consent Date, unless properly revoked prior to the Consent Date.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">None of UTStarcom, the
Trustee, the Solicitation Agent, the Tabulation Agent or any of their
respective affiliates is making any recommendation in connection with the
Consent Solicitation.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Record
Date</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Record Date for the
determination of Holders eligible to consent pursuant to the Consent
Solicitation is 5:00&nbsp;p.m., New York City time, on December 21, 2006.&#160; This Amended and Restated Consent
Solicitation Statement and the </font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">10</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='10',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"></p>


<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">accompanying Amended
Letter of Consent are being sent to all Holders. UTStarcom reserves the right,
within the terms of the Indenture and the Trust Indenture Act of 1939, as
amended, to establish from time to time any new date as the Record Date and,
thereupon, any such new date will be deemed to be the &#147;Record Date&#148; for
purposes of the Consent Solicitation.&#160;
The transfer of Notes after the Record Date will not have the effect of
revoking any consent theretofore validly given by a Holder, and each properly
completed and executed Letter of Consent or Amended Letter of Consent, as the
case may be, will be counted, subject to the limitation on previously delivered
consents described herein, notwithstanding any subsequent transfer of the Notes
to which such Letter of Consent or Amended Letter of Consent relates, unless
the procedure for properly revoking consents described herein and in the Letter
of Consent or Amended Letter of Consent, as the case may be, is satisfied with
respect to that Letter of Consent or Amended Letter of Consent.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Conditions
to Acceptance of Consents</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The obligation of
UTStarcom to accept Letters of Consent (in the case of consents delivered prior
to the date hereof and subject to the limitations on the effectiveness of such
previously delivered consents described herein) and Amended Letters<font face="Times New Roman"> of Consent prior to the Consent
Date</font> that have not been validly delivered and not properly
revoked is subject to the absence of any law or regulation, and the absence of
any injunction or action or other proceeding (pending or threatened), that (in
the case of any action or proceeding, if adversely determined) would make
unlawful or enjoin the implementation of the Proposed Amendments and Waiver,
the due execution and delivery of the Supplemental Indenture or that would
question the legality or validity of the Proposed Amendments and Waiver or the
Supplemental Indenture.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent
Date; Extensions; Amendment</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The term &#147;Consent Date&#148;
means 5:00 p.m., New York City time, on January 9, 2007, unless UTStarcom
further extends the period during which the Consent Solicitation is open, in
which case the term &#147;Consent Date&#148; means the latest time and date to which the
Consent Solicitation is further extended, or unless the Consent Solicitation is
terminated or withdrawn.&#160; To further
extend the Consent Date, UTStarcom will notify the Tabulation Agent in writing
or orally of any extension and will make a public announcement thereof prior to
9:00 a.m., New York City time, on the next business day after the extension of
the Consent Date, and may do so as late as the business day after the previously
scheduled Consent Date. Without limiting the manner in which UTStarcom may
choose to make such announcement, UTStarcom will not, unless otherwise required
by applicable law, have any obligation to advertise or otherwise communicate
any such announcement other than by making a release to the Dow Jones News
Service or such other means of announcement as UTStarcom deems appropriate.
UTStarcom may extend the Consent Solicitation on a daily basis or for such
specified period of time as it determines.&#160;
Failure by any Holder or beneficial owner of Notes to be so notified
will not affect the extension of the Consent Solicitation.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Notwithstanding anything
to the contrary set forth in this Amended and Restated Consent Solicitation
Statement, UTStarcom expressly reserves the right, subject to applicable law,
at any time prior to the Waiver Effective Date to (i) terminate or withdraw the
Consent Solicitation for any reason, (ii) waive any of the conditions to the
acceptance of consents; (iii) extend the Consent Date, (iv) amend the terms of
the Consent Solicitation, (v) purchase Notes from time to time, including
during the Consent Solicitation; or (vi) modify the form or amount of the
consideration to be offered pursuant to the Consent Solicitation; provided,
however, if the Consent Solicitation is amended or modified in a manner
determined by UTStarcom in good faith to constitute a material adverse change
to the Holders, UTStarcom will promptly disclose such amendment or modification
in a manner it deems in good faith appropriate and will, if appropriate, extend
the Consent Solicitation for a period it deems in good faith adequate to permit
the Holders to deliver and/or revoke their consents.&#160; Even if a Holder has validly delivered (and
not revoked) consents, such consents may not be accepted by UTStarcom if all of
the other conditions to acceptance of consents have not been satisfied or
waived, if the Consent Solicitation is terminated or withdrawn for any reason,
or if the Supplemental Indenture or the Proposed Waiver do not otherwise become
effective for any reason.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:ideograph-numeric ideograph-other;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Procedures
for Consenting</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:ideograph-numeric ideograph-other;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">All Letters of Consent
(in the case of consents delivered prior to the date hereof and subject to the
limitations on the effectiveness of such previously delivered consents
described herein) and Amended Letters of Consent that are properly executed and
received by the Tabulation Agent prior to the Consent Date and not properly
revoked will be given effect in accordance with the specifications herein and
in such Letters of Consent (subject to aforementioned limitations) and such
Amended Letters of Consent.&#160; Holders
having delivered consents prior to the date of this Amended and Restated
Consent Solicitation Statement may revoke such consents at any time prior to
the Consent Date in accordance with the procedures</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;text-autospace:ideograph-numeric ideograph-other;"><font face="Times New Roman">11</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='11',FILE='C:\fc\81410558_D10716_1598394\1412-1-mq-05.htm',USER='jmsproofassembler',CD='Jan  8 14:10 2007' -->



<br clear="all" style="page-break-before:always;">

<div>
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">described herein.&#160; As of the Consent Date, such consents, if
validly delivered and not properly revoked, will be deemed effective with
respect to the Proposed Amendments and Waiver described herein.&#160; <b>Accordingly,</b>  <b>Holders having validly delivered (and not properly revoked) such
consents and desiring to consent to the Proposed Amendments and Waiver
described herein need not take further action</b>.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Following Procedures
for Consenting contained in this Paragraph apply to Holders who have not
validly delivered consents prior to the date of this Amended and Restated
Consent Solicitation Statement and beneficial owners and other persons on whose
behalf no consents have been validly delivered prior to the date hereof:</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holders who desire to
deliver their consents should so indicate by completing, signing and dating the
accompanying Amended Letter of Consent included herewith and delivering it to
the Tabulation Agent at the address set forth in the Amended Letter of Consent,
in accordance with the instructions contained herein and therein.&#160; Signatures must be guaranteed in accordance
with the instructions in the Amended Letter of Consent, except as otherwise
indicated in such instructions.&#160; Amended
Letters of Consent should not be delivered to UTStarcom, the Trustee or the
Solicitation Agent.&#160; However, UTStarcom
reserves the right to accept any Letters of Consent or Amended Letters of
Consent, as the case may be, received by UTStarcom, the Trustee or the
Solicitation Agent.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Only Holders are eligible
to consent to the Proposed Amendments and Waiver.&#160; Any beneficial owner of Notes who is not a
Holder must arrange with the person who is the Holder or such Holder&#146;s assignee
or nominee to execute and deliver an Amended Letter of Consent on behalf of
such beneficial owner.&#160; As of the date of
this Amended and Restated Consent Solicitation Statement, the only Holder is
Cede &amp; Co., as nominee for DTC.&#160; For
purposes of the Consent Solicitation, DTC has authorized Participants set forth
in the position listing of DTC as of the Record Date to execute Amended Letters
of Consent as if they were the Holders of the Notes held of record in the name
of DTC or the name of its nominee.&#160;
Accordingly, for purposes of the Consent Solicitation, the term &#147;Holder&#148;
shall be deemed to include such Participants.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Amended Letter of
Consent must be executed in exactly the same manner as the name of the Holder
appears on the Notes. An authorized Participant must execute the Amended Letter
of Consent exactly as its name appears on DTC&#146;s position listing as of the
Record Date. If the Notes are held of record by two or more joint Holders, all
such Holders must sign the Amended Letter of Consent. If a signature is by a
trustee, executor, administrator, guardian, attorney-in-fact, officer of a
corporation or other Holder acting in a fiduciary or representative capacity,
such person should so indicate when signing and must submit proper evidence
satisfactory to UTStarcom of such person&#146;s authority to so act.&#160; If the Notes are registered in different
names, separate Amended Letters of Consent must be executed covering each form
of registration. If an Amended Letter of Consent is executed by a person other
than the Holder, then such person must have been authorized by proxy or in some
other manner acceptable to UTStarcom to execute the Amended Letter of Consent
on behalf of the Holder. Any beneficial owner of the Notes who is not a Holder
of record must arrange with the person who is the Holder of record or such
Holder&#146;s assignee or nominee to execute and deliver an Amended Letter of
Consent on behalf of such beneficial owner.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If a consent relates to
fewer than all the Notes held of record as of the Record Date by the Holder
providing such consent, such Holder must indicate on the Amended Letter of
Consent the aggregate dollar amount (in integral multiples of $1,000 principal
amount) of such Notes to which the consent relates. Otherwise, the consent will
be deemed to relate to all such Notes.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A Holder must complete,
sign and date the Amended Letter of Consent (or a photocopy or facsimile
thereof) for such Holder&#146;s Notes and deliver such Amended Letter of Consent to
the Tabulation Agent by mail, first-class postage prepaid, hand delivery,
overnight courier or by facsimile transmission at the address or facsimile number
of the Tabulation Agent set forth on the back cover page hereof. Delivery of
Amended Letters of Consent should be made sufficiently in advance of the
Consent Date to assure that the Amended Letter of Consent is received prior to
the Consent Date.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom reserves the
right to receive Letters of Consent and Amended Letters of Consent, as the case
may be, by any other reasonable means or in any form that reasonably evidences
the giving of a consent.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">All questions as to the
validity, form, eligibility (including time of receipt) and acceptance of
consents and revocations of consents will be resolved by UTStarcom whose
determinations will be binding. UTStarcom reserves the absolute right to reject
any or all consents and revocations that are not in proper form or the
acceptance of which could, in the opinion of UTStarcom&#146;s counsel, be unlawful.
UTStarcom also reserves the right to waive any irregularities in connection
with deliveries, which UTStarcom may, but is not obligated to, require to be
cured within such time as UTStarcom determines. None of UTStarcom, the Trustee,
the Tabulation Agent, the Solicitation Agent or any other person shall have any</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">12</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='12',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">duty to give notification
of any such irregularities or waiver, nor shall any of them incur any liability
for failure to give such notification. Deliveries of Letters of Consent,
Amended Letters of Consent or notices of revocation will not be deemed to have
been made until such irregularities have been cured or waived.&#160; UTStarcom&#146;s interpretation of the terms and
conditions of the Consent Solicitation (including the Consent Solicitation
Statement, this Amended and Restated Consent Solicitation Statement and the
accompanying Letter of Consent and Amended Letter of Consent, respectively, and
the instructions to each) will be final and binding on all parties.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Revocation
of Consents</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holders having delivered
consents prior to the date of this Amended and Restated Consent Solicitation
Statement may revoke such consents at any time prior to the Consent Date in
accordance with the procedures described herein.<b>&#160; </b>Holders delivering consents on or
after the date of this Amended and Restated Consent Solicitation Statement may
not revoke such consents at any time after the Waiver Effective Date (which may
occur prior to the Consent Date), unless UTStarcom is required by applicable
law to permit such revocation.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To be valid, a notice of
revocation must (i) be in writing, (ii)&nbsp;contain the name of the Holder and
the aggregate principal amount of the Notes to which it relates, (iii) either
be signed in the same manner as the original Letter of Consent or Amended
Letter of Consent, as the case may be, or accompanied by a duly executed proxy
or other authorization (in form satisfactory to UTStarcom) by the Holder, and
(iv) be received by the Tabulation Agent in accordance with the instructions
contained herein prior to (a) the Consent Date, if the consent to be revoked
was delivered prior to the date hereof, and (b) the Waiver Effective Date, if
the consent to be revoked was delivered on or after the date hereof.&#160; All revocations of consents must be sent to
the Tabulation Agent at its address set forth in the Letter of Consent or
Amended Letter of Consent, as applicable.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">All properly completed
and executed Letters of Consent (in the case of consents delivered prior to the
date hereof and subject to the limitations on the effectiveness of such
previously delivered consents described herein) and Amended Letters of Consent
received prior to the Consent Date will be counted, notwithstanding any
transfer of any Notes to which such Letters of Consent or Amended Letter of
Consent relate, unless UTStarcom receives from a Holder (or a subsequent holder
that has received a proxy from the relevant Holder) a written notice of
revocation or a changed Amended Letter of Consent bearing a date later than the
date of the prior Letter of Consent or Amended Letter of Consent, as the case
may be, at any time prior to (i) the Consent Date, if the consent to be revoked
was delivered prior to the date hereof, and (ii) the Waiver Effective Date, if
the consent to be revoked was delivered on or after the date hereof. A notice
of revocation received on or after the Waiver Effective Date will be effective
only with respect to previously delivered consents.&#160; With respect to consents delivered on or
after the date hereof, a notice of revocation received on or after the Waiver
Effective Date will not be effective, even if received prior to the Consent
Date, unless UTStarcom is required by applicable law to permit such revocation.
A consent to the Proposed Amendments and Waiver by a Holder will bind the
Holder and every subsequent holder of such Notes or portion of such Notes, even
if notation of the consent is not made on such Notes.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A transfer of Notes after
the Record Date must be accompanied by a duly executed proxy from the relevant
Holder if the subsequent transferee is to have revocation rights with respect
to a consent to the Proposed Amendments and Waiver given by a Holder.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">13</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='13',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SOLICITATION
AGENT AND TABULATION AGENT</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Solicitation
Agent</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom has retained
Citigroup Global Markets Inc. as Solicitation Agent with respect to the Consent
Solicitation. The Solicitation Agent will solicit consents and will receive a
customary fee for such services and reimbursement for reasonable out-of-pocket
expenses, including the reasonable fees and expenses of their counsel, incurred
in connection with rendering such services. UTStarcom has agreed to indemnify
the Solicitation Agent against certain liabilities and expenses, including liabilities
under securities laws, in connection with the Consent Solicitation.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Information
Agent and Tabulation Agent</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom has retained
Global Bondholder Services Corporation as Information Agent and Tabulation
Agent (the &#147;Tabulation Agent&#148;) with respect to the Consent Solicitation. For
the services of the Tabulation Agent, UTStarcom has agreed to pay reasonable
and customary fees and to reimburse the Tabulation Agent for its reasonable
out-of-pocket expenses incurred in connection with rendering such services.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Request for assistance in
completing and delivering Amended Letters of Consent or requests for additional
copies of the Amended and Restated Consent Solicitation Statement or the
Amended Letter of Consent should be directed to the Tabulation Agent at its
address and telephone number set forth on the back cover page hereof.&#160; The executed Amended Letter of Consent and
any other documents required by the Amended Letter of Consent should be sent to
the Tabulation Agent at the address set forth in the Amended Letter of Consent,
and not to UTStarcom, the Trustee or the Solicitation Agent.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Questions with respect to
the terms of the Consent Solicitation should be directed to any of the
Solicitation Agent or the Tabulation Agent in accordance with its contact
information set forth on the back cover page of this Amended and Restated
Consent Solicitation Statement.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Fees
and Expenses</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom will bear the
costs of the Consent Solicitation and will reimburse the Trustee for the
reasonable and customary expenses that the Trustee incurs in connection with
the Consent Solicitation. UTStarcom will also reimburse banks, trust companies,
securities dealers, nominees, custodians and fiduciaries (other than the
Solicitation Agent and the Tabulation Agent) for their reasonable and customary
expenses in forwarding this Amended and Restated Consent Solicitation
Statement, the accompanying Amended Letter of Consent and other materials to
beneficial owners of the Notes.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">14</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='14',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">CERTAIN
U.S. FEDERAL INCOME TAX CONSIDERATIONS</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The following summary
describes certain material U.S. federal income tax consequences of the Consent
Solicitation, and the Proposed Amendments and Waiver.&#160; This discussion is based on the Internal
Revenue Code of 1986, as amended (the &#147;Code&#148;), existing Treasury regulations
and judicial and administrative rulings as in effect and existing on the date
hereof, all of which are subject to change or differing interpretations,
possibly with retroactive effect.&#160;
UTStarcom has not sought any rulings from the Internal Revenue Service
(the &#147;IRS&#148;) with respect to the statements made and positions taken in this
summary.&#160; Therefore, there is no
assurance that the IRS would not assert a position contrary to the positions
stated below, or that a court would not agree with any such assertion.&#160; Furthermore, no opinion of counsel has been
or will be rendered with respect to the tax consequences of the Consent
Solicitation, or the Proposed Amendments and Waiver.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This summary does not
discuss any aspects of state, local, estate, gift or foreign tax laws, and it
applies only to Notes that are held as capital assets (within the meaning of
Section 1221 of the Code).&#160; This
discussion does not describe all of the tax consequences that may be relevant
to Holders in light of their particular circumstances or to Holders subject to
special rules, such as:</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">certain financial institutions;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">insurance companies;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">brokers or dealers in securities or
foreign currencies;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">persons holding Notes as part of a
straddle, conversion transaction, hedge or other integrated transaction;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">U.S. Holders (as defined below) whose
functional currency is not the U.S. dollar;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;page-break-after:avoid;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">partnerships or other pass-through
entities treated as partnerships for U.S. federal income tax purposes, or
partners in such partnerships;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">persons subject to the alternative
minimum tax;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">tax-exempt entities;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">real estate investment trusts;</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">controlled foreign corporations; and</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">certain U.S. expatriates.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holders are urged to
consult their tax advisors with regard to the application of the U.S. federal
income tax laws to their particular situations as well as any tax consequences
arising under the laws of any state, local or foreign taxing jurisdiction.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tax
Consequences to U.S. Holders</font></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A</font>s used herein,
the term &#147;U.S. Holder&#148; means a beneficial owner of a Note for U.S. federal
income tax purposes tha<font face="Times New Roman">t</font> is:</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>an
individual who is a citizen or resident of the United States;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>a
corporation, or other entity taxable as a corporation for U.S. federal income
tax purposes, created or organized in or under the laws of the United States or
of any political subdivision thereof;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>an
estate, the income of which is subject to U.S. federal income taxation
regardless of its source; or</p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">15</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='15',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>a
trust that (a) is subject to primary supervision by a court within the United
States and with respect to which one or more U.S. persons have the authority to
control all substantial decisions, or (b) has made a valid election under
applicable Treasury regulations to be treated as a U.S. person.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Special rules, not
discussed in this summary, may apply to persons holding Notes through
partnerships or pass-through entities treated as partnerships for U.S. federal
income tax purposes.&#160; Such persons should
consult their own tax advisors with respect to these rules.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Debt
Modification Rules</font></i></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Generally, the
modification of a debt instrument (including a change in the yield) will be
treated as a &#147;deemed exchange&#148; of an &#147;old&#148; debt instrument for a &#147;new&#148; debt
instrument for U.S. federal income tax purposes if such modification is
&#147;significant&#148; within the meaning of the Treasury regulations promulgated under
Section 1001 of the Code (the &#147;Reissuance Regulations&#148;).&#160; Such a deemed exchange would be a taxable
event unless a non-recognition provision of the Code were to apply.&#160; Under the Reissuance Regulations, the
modification of a debt instrument is &#147;significant&#148; if, based on all the facts
and circumstances and taking into account all modifications of the debt
instrument collectively, the legal rights or obligations that are altered and
the degree to which they are <font face="Times New Roman">altered are </font>&#147;economically
significant.&#148;&#160; The Reissuance Regulations
provide that an agreement by a holder to stay collection or temporarily waive
an acceleration clause or similar default right is not, by itself, a
modification until the forbearance remains in effect for a period that exceeds
at least two years following the issuer&#146;s failure to perform.&#160; Further, a modification of a debt instrument
that adds, deletes or alters customary accounting or financial covenants is not
a significant modification.&#160; However, the
Reissuance Regulations also provide that a change in the yield of certain debt
instruments generally constitutes a significant modification if the yield of
the modified debt instrument varies from the yield of the unmodified debt
instrument by more than the greater of 25 basis points or 5 percent of the
annual yield on the unmodified debt instrument.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Tax Consequences of Significant Modification</font></i>.&#160; The adoption of the Proposed
Amendments providing for the payment of Special Interest will result in a
significant modification of the Notes under the Reissuance Regulations because
of the amount of the increased yield, resulting in a deemed exchange of a U.S.
Holder&#146;s Old Notes for New Notes for U.S. federal income tax purposes.&#160; However, such a deemed exchange likely will
constitute a tax-free recapitalization if both the Old Notes and the New Notes
are treated as &#147;securities&#148; for U.S. federal income tax purposes.&#160; The term &#147;security&#148; is not defined in the
Code or in the Treasury regulations promulgated thereunder and has not been
clearly defined by judicial decisions.&#160;
An instrument constitutes a &#147;security&#148; for these purposes if, based on
all the facts and circumstances, the instrument constitutes a meaningful
investment in the issuer of the instrument.&#160;
Although there are a number of factors that may affect the determination
of whether a debt instrument is a &#147;security,&#148; one of the most important factors
is the original term of the instrument, or the length of time between the issuance
of the instrument and its maturity.&#160; In
general, instruments with an original term of more than ten years are likely to
be treated as &#147;securities,&#148; and instruments with an original term of less than
five years are unlikely to be treated as &#147;securities,&#148; but the IRS has publicly
ruled that a debt instrument with a term of two years may be a &#147;security&#148; if
received in a reorganization in exchange for a former security having
substantially the same maturity date and terms (other than interest rate).&#160; The &#147;old&#148; Notes had an original term of five
years, and the &#147;new&#148; Notes have a remaining term of approximately fifteen
months.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Deemed Exchange <font face="Times New Roman">Qualifies as</font> a
Tax-Free Recapitalization</font></i></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom intends to take
the position that, although not free from doubt, the deemed exchange will
constitute a tax-free recapitalization for U.S. federal income tax
purposes.&#160; If, contrary to UTStarcom&#146;s
expectations, any such deemed exchange were not to qualify as a tax-free
recapitalization with respect to the Notes, the tax consequences of the
adoption of the Proposed Amendments and Waiver would be those described below
under &#147;Deemed Exchange Does Not Qualify as Tax-Free Recapitalization.&#148;&#160; Due to the inherently factual nature of the
determination, U.S. Holders are urged to consult their own tax advisors
regarding the classification of the Notes as &#147;securities&#148; for federal income
tax purposes and the application of the recapitalization rules.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the deemed exchange is
treated as a tax-free recapitalization, generally no gain or loss will be
recognized by a U.S. Holder (except to the extent that the New Notes received
are attributable to accrued but unpaid interest on the Old Notes, which amount
should be taxable as ordinary interest income in accordance with such holder&#146;s
method of accounting for U.S. federal income tax purposes).&#160; A U.S. Holder will have an initial tax basis
in the New Notes received in the deemed exchange (except to the extent
attributable to accrued but unpaid interest on the Old Notes) equal to the
Holder&#146;s tax basis in the Old Notes deemed exchanged therefor immediately prior
to the deemed exchange, increased by any g<font face="Times New Roman">ain recognized in</font></font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">16</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='16',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">the exchange</font>. The holder&#146;s tax basis in any New
Notes attributable to accrued but unpaid interest on the Old Notes will equal the
amount of interest income. The Holder&#146;s holding period for the New Notes will
include the period during which the Holder held the Old Notes deemed
surrendered in the deemed exchange, except that the holding period for the New
Notes attributable to accrued but unpaid interest on the Old Notes will begin
on the date of receipt.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject to a statutory de
minimis exception, if the issue price of a New Note at the time of the deemed
exchange is less than its stated principal amount, the New Note will have original
issue discount for U.S. federal income tax purposes. The issue price of the New
Notes will be determined as described below under the heading &#147;Deemed Exchange
Does Not Qualify as a Tax-free Recapitalization,&#148; and generally will be their
fair market value, provided that the Old Notes or the New Notes are treated as
&#147;publicly traded&#148; within the meaning of the applicable Treasury regulations.
Original issue discount generally must be included in a U.S. Holder&#146;s gross
income on a constant yield basis in advance of the receipt of cash attributable
to the discount.&#160; Any amount included in
income as original issue discount will increase the U.S. Holder&#146;s tax basis in
the New Note.&#160; If a U.S. Holder&#146;s tax
basis in a New Note is greater that the issue price of the New Note, the U.S.
Holder generally will be considered to have acquisition premium, which will
reduce the amount of original issue discount required to be included in
income.&#160; If a U.S. Holder&#146;s tax basis in
a New Note is greater than the principal amount of the New Note, the U.S.
Holder generally will be considered to have bond premium, and will not be
required to include any original issue discount in income.&#160; The U.S. Holder may elect to amortize the
bond premium against interest payable on the New Note (to the extent the bond
premium is not attributable to the conversion feature of the New Notes), and
any bond premium in excess of the original issue discount and interest may be
deductible over the term of the New Notes.&#160;
Any amount of amortized bond premium will decrease the U.S. Holder&#146;s tax
basis in the New Note.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject to a de minimis
exception, if a U.S. Holder holds Old Notes that were acquired (other than at
original issue) at a discount from the principal amount of such Old Notes
(i.e., a &#147;market discount&#148;), and did not elect to include such market discount
in income on a current basis, any accrued market discount on the Old Notes
generally will carry over to the New Notes.&#160;
If the New Notes are issued with original issue discount, then the New
Notes will be treated as having market discount only to the extent that the
issue price of the New Notes exceeds a U.S. Holder&#146;s tax basis in the New
Notes.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Deemed Exchange Does Not Qualify
as a Tax-Free Recapitalization</font></i></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the deemed exchange is
not treated as a tax-free recapitalization, a U.S. Holder generally will
recognize gain or loss on such deemed exchange in an amount equal to the
difference (if any) between the issue price of the New Notes and such U.S.
Holder&#146;s adjusted tax basis in the Old Notes.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The &#147;issue price&#148; of the
New Notes will depend on whether the Old Notes or the New Notes are &#147;publicly
traded&#148; within the meaning of applicable Treasury regulations, and will not
include amounts treated as received with respect to accrued interest on the Old
Notes (which would be taxable as ordinary interest income).&#160; If either the Old Notes or the New Notes are
publicly traded, the issue price of the New Notes will equal the fair market
value of the New Notes (if the New Notes are publicly traded) or the Old Notes
(if the New Notes are not publicly traded), in each case on the date of the
deemed exchange.&#160; If neither the Old
Notes nor the New Notes are publicly traded, the issue price of the New Notes
will equal their stated principal amount. While not entirely clear, UTStarcom
believes that the Old Notes and the New Notes are publicly traded within the
meaning of the applicable Treasury regulations.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the deemed exchange is
treated as a wash sale within the meaning of Section 1091 of the Code, U.S. Holders
will not be allowed to currently recognize any loss resulting from the deemed
exchange.&#160; Instead, such loss will be
deferred, and will be reflected as an increase in the basis of the New Notes.&#160; U.S. Holders should consult their own tax
advisors regarding whether the deemed exchange may be subject to the wash sale
rules.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject to the
application of the market discount rules discussed in the next paragraph, any
gain or loss will be capital gain or loss, and will be long-term capital gain
or loss if at the time of the deemed exchange, the Old Notes have been held for
more than one year.&#160; The deduction of
capital losses for U.S. federal income tax purposes is subject to
limitations.&#160; A U.S. Holder&#146;s holding
period for a New Note will commence on the date immediately following the date
of the deemed exchange, and the U.S. Holder&#146;s initial tax basis in the New Note
will be the issue price of the New Note.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject to a de minimis
exception, if a U.S. Holder holds Old Notes acquired (other than at original issue)
at a discount from the principal amount of such Old Notes (i.e., a &#147;market
discount&#148;), any gain recognized by the holder on the deemed exchange of the Old
Notes will be recharacterized as ordinary interest income to the extent of
accrued market discount that has not previously been included as ordinary
income.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">17</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='17',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject to a statutory de
minimis exception, if the issue price of a New Note at the time of the deemed
exchange is less than its stated principal amount, the New Note will have
original issue discount for U.S. federal income tax purposes.&#160; Original issue discount generally must be
included in a U.S. Holder&#146;s gross income on a constant yield basis in advance
of the receipt of cash attributable to the discount.&#160; Any amount included in income as original
issue discount will increase the U.S. Holder&#146;s tax basis in the New Note.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Holders are strongly urged to
consult their tax advisors with respect to the deemed exchange resulting from
the adoption of the Proposed Amendments and Waiver and the U.S. tax
consequences resulting from such deemed exchange.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Information Reporting and Backup Withholding</font></i></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Information returns will
be filed with the IRS in connection with any interest payments (including any
deemed interest payments with respect to the deemed exchange of Old Notes for
New Notes, any payments of stated interest or Special Interest and any payments
attributable to original issue discount).&#160;
A U.S. Holder will be subject to U.S. backup withholding at the applicable
rate (currently 28%) on such payments if the U.S. Holder fails to provide its
taxpayer identification number to the paying agent and comply with certain
certification procedures or otherwise establish an exemption from backup
withholding.&#160; The amount of any backup
withholding deducted from a payment to a U.S. Holder will be allowed as a
credit against the U.S. Holder&#146;s U.S. federal income tax liability and may
entitle the U.S. Holder to a refund, provided that the required information is
furnished to the IRS.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">U.S.
Holders should consult their own tax advisors as to the tax consequences of the
Consent Solicitation, including whether the Notes are securities for U.S.
federal income tax purposes, whether the Notes are publicly traded for U.S.
federal income tax purposes, and whether the wash sale rules apply.</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tax
Consequences to Non-U.S. Holders</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As used herein, the term
&#147;Non-U.S. Holder&#148; means a beneficial owner of a Note for U.S. federal
income tax purposes that is not a U.S. Holder or a partnership or pass-through
entity treated as a partnership for U.S. federal income tax purposes.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This discussion is not
addressed to Non-U.S. Holders who own, actually or constructively, 10% or more
of the total combined voting power of all classes of stock of UTStarcom
entitled to vote, who are controlled foreign corporations related to UTStarcom
through stock ownership, or who, on the date of acquisition of the Notes, owned
Notes with a fair market value of more than 5% of the fair market value of the
common stock of UTStarcom.&#160; Additionally,
this discussion does not describe the U.S. federal income tax consequences to
Non-U.S. Holders who are engaged in a trade or business in the United States
with which the Notes are effectively connected, or who are individuals present
in the United States for 183 days or more in the taxable year of
disposition.&#160; Such Non-U.S. Holders will
generally be subject to special rules and should consult their own tax advisors
regarding the U.S. federal income tax consequences applicable to their particular
situation.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Deemed
Exchange of Notes</font></i></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject to the discussion
below concerning backup withholding, any gain realized by a Non-U.S. Holder on
a deemed exchange of Old Notes for New Notes (as described above) will not be
subject to U.S. federal income tax.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Deemed payments of
interest (including original issue discount, if any) to any Non-U.S. Holder on
a deemed exchange of Old Notes for New Notes will not be subject to U.S.
federal withholding tax, provided that the Non-U.S. Holder certifies on IRS
Form W-8BEN, under penalties of perjury, that it is not a U.S. person.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Information
Reporting and Backup Withholding</font></i></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Information returns will
be filed with the IRS in connection with any interest payments (including any
deemed interest payments with respect to the deemed exchange of Old Notes for
New Notes, any payments of stated interest or Special Interest and any payments
attributable to original issue discount).&#160;
Unless the Non-U.S. Holder complies with certification procedures to
establish that it is not a U.S. person, the Non-U.S. Holder may be subject to
U.S. backup withholding on such payments.&#160;
The certification procedures required to claim the exemption from
withholding tax on interest pursuant to an applicable income tax treaty
described above will satisfy the certification requirements necessary to</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">18</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='18',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="margin:0pt 0pt 12.0pt;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">avoid backup withholding
as well.&#160; The amount of any backup
withholding from a payment to a Non-U.S. Holder will be allowed as a credit
against the Non-U.S. Holder&#146;s U.S. federal income tax liability and may entitle
the Non-U.S. Holder to a refund, provided that the required information is
furnished to the IRS.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">19</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='19',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">FORWARD-LOOKING
STATEMENTS</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This Amended and Restated
Consent Solicitation Statement and the information incorporated by reference in
this Amended and Restated Consent Solicitation Statement may include
forward-looking statements within the meaning of Section 27A of the Securities
Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These
statements relate to future events or our future financial performance and
involve known and unknown risks, uncertainties and other factors that may cause
our or our industry&#146;s actual results, levels of activity, performance or
achievements to be materially different from any future results, levels of
activity, performance or achievements expressed or implied by such
forward-looking statements. In some cases, you can identify forward-looking
statements by terminology such as &#147;may,&#148; &#147;will,&#148; &#147;should,&#148; &#147;expects,&#148; &#147;plans,&#148;
&#147;anticipates,&#148; &#147;believes,&#148; &#147;estimates,&#148; &#147;predicts,&#148; &#147;potential,&#148; &#147;continue&#148; or
the negative of such terms or other comparable terminology. These statements
are only predictions. Actual events or results may differ materially.&#160; In evaluating these statements, you should
specifically consider various factors, including the factors outlined under
&#147;Certain Considerations&#148; and information contained in our publicly available
filings with the Securities and Exchange Commission. These factors may cause
our actual results to differ materially from any forward-looking statement.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Although we believe that
the expectations reflected in the forward-looking statements are reasonable, we
cannot guarantee future results, levels of activity, performance or
achievements. Moreover, neither any other person nor we assume responsibility
for the accuracy and completeness of such statements. Forward-looking
statements speak only as of the date they are made, and we undertake no
obligation to update publicly any of them in light of new information or future
events.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">20</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='20',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">WHERE
YOU CAN FIND MORE INFORMATION</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom is subject to
the informational requirements of the Exchange Act, and, in accordance
therewith, files reports and other information with the SEC.&#160; Such reports and other information can be
inspected, without charge, and copied at the Public Reference Section of the
SEC located at 100 F Street, N.E., Room 1580, Washington, D.C. 20549. The SEC
also maintains a web site at http://www.sec.gov, which contains reports and
other information regarding registrants that file electronically with the SEC.&#160; Copies of these materials can be obtained at
prescribed rates from the Public Reference Section of the SEC at the principal
offices of the SEC, 100 F Street, N.E., Room 1580, Washington, D.C. 20549.&#160; Please be aware that, as stated above under
&#147;Certain Considerations&#151;Lack of Public Disclosure Concerning UTStarcom,&#148; upon
conclusion of the Committee&#146;s review, UTStarcom&#146;s previously issued financial
statements, including those contained in UTStarcom&#146;s previously filed annual
and quarterly reports on Form 10-K and Form 10-Q, may be determined unreliable
and required to be restated.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom incorporates by
reference into this Amended and Restated Consent Solicitation Statement any
future filings UTStarcom may make with the SEC under Section 13(a), 13(c), 14
or 15(d) of the Exchange Act (other than document or information deemed to have
been furnished but not filed in according with SEC rules), after the date of
this Amended and Restated Consent Solicitation Statement and prior to the
Consent Date and the termination or withdrawal of the Consent Solicitation.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Any statement contained
in a document incorporated or deemed to be incorporated by reference herein
will be deemed to be modified or superseded for purposes of this Amended and
Restated Consent Solicitation Statement to the extent that a statement
contained herein or in any subsequently filed document or report that also is
or is deemed to be incorporated by reference herein modifies or supersedes such
statement.&#160; Any such statement so
modified or superseded will not be deemed, except as so modified or superseded,
to constitute a part of this Amended and Restated Consent Solicitation
Statement.&#160; UTStarcom is not
incorporating any document or information deemed to have been furnished and not
filed in accordance with SEC rules.&#160; In
addition, any information contained on UTStarcom&#146;s website is not a part of
this Amended and Restated Consent Solicitation Statement or the related Amended
Letter of Consent.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom will provide,
without charge, to each Holder to whom this Amended and Restated Consent
Solicitation Statement is delivered, upon the written or oral request of any
such person, a copy of any or all of the documents relating to UTStarcom that
are incorporated herein by reference, except the exhibits to such documents
(unless such exhibits are specifically incorporated by reference in such
documents).&#160; Requests for such copies
should be directed to UTStarcom at Investor Relations, Attn: Chesha
Kamieniecki, 1275 Harbor Bay Parkway, Alameda, California 94502; Tel: (510)
864-8800; Email: chesha.kamieniecki@utstar.com.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">21</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='21',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->
<br clear="all" style="page-break-before:always;">
 <p style="margin:0pt 0pt .0001pt;text-align:center;"></p>


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">The
Information Agent and Tabulation Agent for the Consent Solicitation is:</font></i></p>

<p style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Global Bondholder Services Corporation</font></b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">65 Broadway &#150; Suite 723</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">New York, New York 10006</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attn:&#160; Corporate Actions</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Banks and Brokers
call:&#160; (212) 430-3774</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Toll free (866)
937-2200</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By Facsimile:</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(For Eligible
Institutions Only):</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(212) 430-3775</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Confirmation:</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(212) 430-3774</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By Mail, Overnight
Courier or Hand Delivery:</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">65 Broadway &#150; Suite 723</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">New York, New York
10006</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Requests for assistance
in completing and delivering the Amended Letter of Consent or requests for
additional copies of this Amended and Restated Consent Solicitation Statement,
the accompanying Amended Letter of Consent and other related documents should
be directed to the Tabulation Agent:</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">The
Solicitation Agent for the Consent Solicitation is:</font></i></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Citigroup
Global Markets Inc.</font></b></p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">390 Greenwich Street, 4</font><font size="1" style="font-size:6.5pt;position:relative;top:-3.0pt;">th</font>&#160;Floor</p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">New York, New York&#160; 10013</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attn: Liability
Management Group</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(800) 558-3745 (U.S.
Toll-Free)</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(212) 723-6106
(Collect)</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">22</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='22',FILE='C:\Fc\90494874_P66491CHE_1598265\1412-1-mq-07.htm',USER='jmsproofassembler',CD='Jan  9 00:49 2007' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>a07-1412_1ex99d3.htm
<DESCRIPTION>EX-99
<TEXT>
<html>

<head>






</head>

<body lang="EN-US">

<div>

<p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit
99.3</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">UTSTARCOM,
INC.<br>
AMENDED <font style="text-transform:uppercase;">LETTER OF CONSENT</font></font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Relating
to Solicitation of Consents to Amendments and Waiver <br>
under the Indenture Governing the Following Notes:</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="52%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:52.4%;">
  <p align="left" style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:left;"><!-- SET mrlNoTableShading -->Title&nbsp;of&nbsp;Security</p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="21%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:21.24%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Principal&nbsp;Amount&nbsp;Outstanding</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="19%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:19.92%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">CUSIP&nbsp;Numbers</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.66%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="52%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:52.4%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><!-- SET mrlShadeRow -->7/8% Convertible
  Subordinated Notes due 2008</p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:1.0%;">
  <p align="left" style="margin:0pt 0pt .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="20%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:20.26%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">274,600,000</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="19%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:19.92%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">918076AA8</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.66%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="52%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.4%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><!-- SET mrlShadeRow --></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:21.24%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="19%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:19.92%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">918076AB6</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:1.66%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="391" style="border:none;"></td>
  <td width="17" style="border:none;"></td>
  <td width="8" style="border:none;"></td>
  <td width="155" style="border:none;"></td>
  <td width="17" style="border:none;"></td>
  <td width="148" style="border:none;"></td>
  <td width="12" style="border:none;"></td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The Consent
Solicitation for the Notes will expire at 5:00 p.m., New York City time, on
January 9, 2007, unless otherwise extended or earlier terminated (such time and
date, as the same may be extended or earlier terminated, the &#147;Consent
Date&#148;).&#160; The Proposed Waiver will become
effective upon receipt by the Trustee of an officers&#146; certificate of UTStarcom
certifying that the Requisite Consents have been received from Holders as of
the Record Date (and not properly revoked) and have been accepted by UTStarcom
(such time and date, the &#147;Waiver Effective Date&#148;).&#160; The Proposed Amendments will become effective
upon the due execution and delivery by UTStarcom and the Trustee of a
Supplemental Indenture implementing the Proposed Amendments (such time and
date, the &#147;Amendment Effective Date&#148;).&#160;
Each of the Waiver Effective Date and the Amendment Effective Date could
occur prior to the Consent Date.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To:&#160;&#160;&#160; Global Bondholder Services Corporation (as
Tabulation Agent) </font></p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">By
Hand, Overnight Delivery or Mail</font></i>:</p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">65 Broadway &#150; Suite 723</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">New York, New York 10006</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attn:&#160; Corporate Actions</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr>
  <td width="34%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:34.64%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;text-autospace:none;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">By
  Facsimile Transmission <br>
  (For Eligible Institutions only)</font></i>:<i><br>
  </i>(212) 430-3775</p>
  </td>
  <td width="34%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:34.64%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;text-autospace:none;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Confirmation</font></i>:<br>
  (212) 430-3774<br><br></p>
  </td>
  <td width="30%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:30.72%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;text-autospace:none;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Banks
  and Brokers call</font></i>:<i><br>
  </i>(212) 430-3774</p>
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Toll free (866) 937-2200</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subject to the terms and
conditions set forth in the accompanying Supplemental Consent Solicitation
Statement dated January 8, 2007 (as it may be further amended or supplemented
from time to time, the &#147;Supplemental Consent Solicitation Statement&#148;) and this
Amended Letter of Consent (as it may be further amended or supplemented from
time to time, this &#147;Amended Letter of Consent&#148;), the Consent Solicitation is
made by UTStarcom, Inc., a Delaware corporation (&#147;UTStarcom&#148;), only to Holders
(as defined below) as of the Record Date (as defined below) of UTStarcom&#146;s 7/8%
Convertible Subordinated Notes due 2008 (the &#147;Notes&#148;), issued and outstanding
under the Indenture (the &#147;Indenture&#148;), dated as of March 12, 2003, by and
between UTStarcom, as issuer, and U.S. Bank National Association, as trustee
(the &#147;Trustee&#148;) as more fully described in the Supplemental Consent
Solicitation Statement.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The term &#147;Record
Date&#148; as used herein means 5:00 p.m., New York City time, on December 21, 2006,
and the term &#147;Holder&#148; means each person shown on the records of the registrar
for the Notes as a registered holder as of the Record Date or a Participant (as
defined below).</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The term &#147;Expiration
Date&#148; means May 31, 2007.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Capitalized terms used
herein but not defined herein have the meanings set forth in the Supplemental
Consent Solicitation Statement or in the Indenture.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Holders having delivered consents
prior to the date of the Supplemental Consent Solicitation Statement may revoke
such consents at any time prior to the Consent Date in accordance with the
procedures described herein and in the Supplemental Consent Solicitation
Statement.&#160; As of the Consent Date, such
consents, if validly delivered and not properly revoked, will be deemed
effective with respect to the Proposed Amendments and Waiver described herein
and in the Supplemental Consent Solicitation Statement.</font></b></p>

<br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Accordingly, having validly delivered (and not
properly revoked) such consents need not take further action with respect to
this Amended Letter of Consent in order to consent. </font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman"><font style="font-size:10.0pt;font-weight:bold;">Holders who have not previously
delivered consents must </font>deliver
their properly completed and executed Amended Letter of Consent by mail,
first-class postage prepaid, hand delivery, overnight courier or by facsimile
transmission to the Tabulation Agent (not to UTStarcom, the Solicitation Agent
or the Trustee) at its address or facsimile number set forth above in
accordance with the instructions set forth herein and in the Supplemental
Consent Solicitation Statement in order to consent.&#160; However, UTStarcom reserves the right to
accept any consent received by UTStarcom, the Solicitation Agent or the
Trustee.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;font-weight:bold;">Under no circumstances should any person tender or deliver
Notes to UTStarcom, the Tabulation Agent, the Solicitation Agent, the Trustee
or any other party at any time in connection with the Consent Solicitation or
this Amended Letter of Consent.</font></i></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Only Holders or their
duly designated proxies (&#147;Duly Designated Proxies&#148;) are eligible to consent to
the Proposed Amendments and Waiver. Any beneficial owner of Notes who is not a
Holder of such Notes must arrange with the person who is the Holder or such
Holder&#146;s assignee or nominee to (i) execute and deliver an Amended Letter of
Consent on behalf of such beneficial owner or (ii) deliver a proxy so that such
beneficial owner can execute and deliver an Amended Letter of Consent on its
own behalf.&#160; As of the date of the Consent
Solicitation Statement, the only registered holder of the Notes is Cede &amp;
Co., as nominee for The Depository Trust Company (&#147;DTC&#148;).&#160; For purposes of the Consent Solicitation, DTC
has authorized DTC participants (each, a &#147;Participant,&#148; and collectively, the&#148;Participants&#148;)
set forth in the position listing of DTC as of the Record Date to execute
Amended Letters of Consent as if they were Holders of the Notes held of record
in the name of DTC or the name of its nominee. Accordingly, for purposes of the
Consent Solicitation, the term &#147;Holder&#148; shall be deemed to include such
Participants.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the Requisite Consents
(as defined below) are received, all Holders will be bound by the Proposed
Waiver and the supplemental indenture to the Indenture (the &#147;Supplemental
Indenture&#148;) implementing the Proposed Amendments, if and when the Proposed
Waiver and the Supplemental Indenture, respectively, become effective, and all
Holders entitled to receive regularly scheduled payments of interest will be
entitled to receive payments of Special Interest (as defined in the
Supplemental Indenture) in addition to and at the same time and in the same
manner as regularly scheduled payments of interest provided for by the
Indenture. </font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">UTStarcom expressly
reserves the right, in its discretion and regardless of whether any of the
conditions described in the Supplemental Consent Solicitation Statement under &#147;The
Consent Solicitation&#151;Conditions to Acceptance of Consents&#148; have been satisfied,
subject to applicable law, at any time prior to the Waiver Effective Date to
(i) terminate or withdraw the Consent Solicitation for any reason, (ii) waive
any of the conditions to acceptance of consents, (iii) extend the Consent Date,
(iv) amend the terms of the Consent Solicitation, (v) purchase Notes from time
to time, including during the Consent Solicitation, or (vi) modify the form or
amount of the consideration to be offered pursuant to the Consent Solicitation;
provided, however, that if the Consent Solicitation is amended or modified in a
manner determined by UTStarcom in good faith to constitute a material adverse
change to the Holders, UTStarcom will promptly disclose such amendment or
modification in a manner it deems in good faith appropriate and will, if
appropriate, extend the Consent Solicitation for a period it deems in good faith
adequate to permit the Holders to deliver and/or revoke their consents.&#160; Even if a Holder has validly delivered (and
not revoked) consents, such consents may not be accepted by UTStarcom if all of
the other conditions to acceptance of consents have not been satisfied or
waived, if the Consent Solicitation is terminated or withdrawn for any reason,
or if the Supplemental Indenture or the Proposed Waiver do not otherwise become
effective for any reason.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">2</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='2',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">CONSENT TO PROPOSED AMENDMENTS AND
WAIVER</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By execution hereof, the
undersigned acknowledges receipt of the Supplemental Consent Solicitation
Statement and hereby represents and warrants that the undersigned is a Holder
(or Duly Designated Proxy) of the Notes indicated below and has full power and
authority to take the action indicated below in respect of such Notes. The
undersigned will, upon request, execute and deliver any additional documents
deemed by UTStarcom to be necessary or desirable to perfect the undersigned&#146;s
consent to the Proposed Amendments and Waiver.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned
acknowledges that the undersigned must comply with the provisions of this
Amended Letter of Consent and complete the information required herein to
consent validly to the Proposed Amendments and Waiver.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">By execution hereof, the undersigned
acknowledges that UTStarcom has not filed or may fail to file any report or
other information as it would be required to file with the SEC under Section
13(a) or 15(d) of the applicable provisions of the Securities Exchange Act of
1934, as amended (the &#147;Exchange Act&#148;) and any related notices or reports
(collectively, the &#147;SEC Reports&#148;) with the Securities and Exchange Commission
(the &#147;SEC&#148;), and has not delivered to the Trustee certain of the reports
described by the Indenture governing the Notes held by such Holder and called
for by the Exchange Act.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned hereby
consents to the Proposed Amendments, further described in the Supplemental
Consent Solicitation Statement, which will provide that (i) during the period
beginning with the Amendment Effective Date to and including 5:30 p.m., May 31,
2007 (the &#147;Expiration Date&#148;), (a) any failure by UTStarcom to file with the
Securities and Exchange Commission (the &#147;SEC&#148;) prior to the applicable deadline
specified in the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;),
and to deliver to the Trustee a copy of, any report or other information as it
would be required to file with the SEC under Section 13(a) or 15(d) of the
Exchange Act, and any related notices or reports (collectively, the &#147;SEC
Reports&#148;), (b) any failure by UTStarcom to deliver certificates (&#147;Compliance
Certificates&#148;) to the Trustee regarding UTStarcom&#146;s compliance with covenants
under the Indenture, including compliance with Section 6.2 of the Indenture, 90
days after the end of each fiscal year of UTStarcom, including, without
limitation, such Compliance Certificates to be delivered pursuant to Section
6.3 of the Indenture, and (c) any failure by UTStarcom to otherwise comply with
Section 6.2 or Section 6.3 of the Indenture or &#167;314 of the Trust Indenture Act,
will not constitute a default under the Indenture (the requirements in the
Indenture relating to matters referred to in (a), (b) and (c) above, the &#147;Reporting
Covenants&#148;); and (ii) if as of the Expiration Date, UTStarcom does not comply
with the Reporting Covenants, any default under the Indenture arising from such
noncompliance that would have been deemed to have occurred prior to the
Amendment Effective Date without regard to the provisions of the Supplemental Indenture,
and would have been deemed to remain uncured as of the Expiration Date without
regard to the provisions of the Supplemental Indenture, shall be deemed to have
occurred as of the Expiration Date.&#160; The
Proposed Amendments will also provide that the Notes will accrue, upon the
terms and subject to the conditions described herein, an additional 6.75% per
annum (payable semi-annually) in special interest (the &#147;Special Interest&#148;) from
and after the Amendment Effective Date to maturity of the Notes, unless earlier
repurchased or converted.&#160; Special
Interest will be paid to Holders entitled to regularly scheduled payments of
interest in addition to, at the same time and in the same manner as such
regularly scheduled payments of interest.&#160;
</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned hereby
further consents to the Proposed Waiver which will provide that any and all
defaults and Events of Default, and the consequences thereof, that may have
occurred or may occur under the Indenture prior to the Waiver Effective Date
due to any failure by UTStarcom to comply with the Reporting Covenants shall be
waived.&#160; </font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned
acknowledges that the Proposed Amendments require for effectiveness the due
execution and delivery of the Supplemental Indenture by UTStarcom and the
Trustee.&#160; The undersigned further
acknowledges that the Proposed Waiver requires for effectiveness receipt by the
Trustee of an officers&#146; certificate from UTStarcom certifying that valid
consents of the Holders of a majority in aggregate principal amount (the &#147;Requisite
Consents&#148;) of the Notes outstanding and not owned by UTStarcom or by any person
directly or indirectly controlling or controlled by or under direct or indirect
common control with UTStarcom (the &#147;Outstanding Notes&#148;) have been received and
not properly revoked and have been accepted by UTStarcom. The undersigned
acknowledges that such officers&#146; certificate from UTStarcom to the Trustee
shall constitute notice of waiver from the undersigned in</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">3</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='3',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">accordance with Section 8.4 of the Indenture.&#160; Each of the Waiver Effective Date and the
Amendment Effective Date could be prior to the Consent Date.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned
acknowledges that the Proposed Amendments and Waiver are being presented as one
proposal.&#160; Accordingly, a consent
purporting to consent to only the Proposed Amendments or only the Proposed
Waiver will not be valid, and the delivery of a consent by a Holder will
constitute delivery of a consent to the Proposed Amendments and Waiver.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Even if the Proposed
Amendments and Waiver become effective, the Proposed Amendments and Waiver
would not cause a waiver with respect to any default or Event of Default under
the Indenture that, pursuant to the terms of the Supplemental Indenture is
deemed to have occurred on the Expiration Date.&#160;
<b>&#160;</b></font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned
acknowledges that Amended Letters of Consent delivered pursuant to any one of
the procedures described under the heading &#147;The Consent Solicitation&#151;Procedures
for Consenting&#148; in the Supplemental Consent Solicitation Statement and in the
instructions included in this Amended Letter of Consent will constitute a
binding agreement between the undersigned and UTStarcom upon the terms and
subject to the conditions of the Consent Solicitation. The undersigned hereby
agrees that it will not revoke any consent it grants hereby except in accordance
with the procedures set forth herein and in the Supplemental Consent
Solicitation Statement.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Unless otherwise
specified in the table below, this Amended Letter of Consent relates to the
total aggregate principal amount of Notes held of record by the undersigned (or
the Holder for which the undersigned is the Duly Designated Proxy) at the close
of business on the Record Date. If this Amended Letter of Consent relates to
less than the total aggregate principal amount of Notes so held, the undersigned
must list on the table below the serial numbers (with respect to the Notes not
held by depositaries) and principal amount (in integral multiples of $1,000) of
Notes for which consent is given. If the space provided below is inadequate,
list the certificate numbers and aggregate principal amounts on a separate
signed schedule and affix the schedule to this Amended Letter of Consent.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned
authorizes the Tabulation Agent to deliver this Amended Letter of Consent and
any proxy delivered in connection herewith to UTStarcom and the Trustee as
evidence of the undersigned&#146;s actions with respect to the Proposed Amendments
and Waiver.</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">DESCRIPTION OF THE NOTES AS TO WHICH
CONSENTS ARE GIVEN</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="21%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:21.66%;">
  <p align="left" style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:left;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Name&nbsp;and&nbsp;Address&nbsp;of&nbsp;Holder</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Serial&nbsp;Number(s)*</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Aggregate&nbsp;Principal&nbsp;Amount<br>
  of&nbsp;Notes**</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Principal&nbsp;Amount&nbsp;With&nbsp;Respect&nbsp;to<br>
  Which&nbsp;Consents&nbsp;Are&nbsp;Given**</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="21%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:21.66%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="21%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:21.66%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="21%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:21.66%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="23%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:23.62%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Total Principal Amount Consenting of Notes:</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="margin:0pt 0pt .0001pt;page-break-after:auto;"><hr size="1" width="160" noshade color="black" align="left" style="width:120.0pt;"></div>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.56%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->*</p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:94.06%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Need not be completed by Holders whose Notes are
  held of record by depositaries including DTC.</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">**</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:94.06%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Unless otherwise indicated in the column labeled
  &#147;Principal Amount With Respect to Which Consents Are Given,&#148;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:100.0%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">the Holder will be deemed to have consented in
  respect of the entire aggregate principal amount indicated in the column
  labeled &#147;Aggregate Principal Amount of Notes.&#148;<i><font style="font-style:italic;">&nbsp;</font><b>All principal amounts
  must be in multiples of $1,000.</b></i></font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">4</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='4',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">CONSENT</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">IMPORTANT&#151;READ CAREFULLY</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This Amended Letter of
Consent must be executed in exactly the same manner as the name of the Holder
appears on the Notes. An authorized Participant must execute this Amended
Letter of Consent exactly as its name appears on DTC&#146;s position listing as of
the Record Date. If the Notes are held of record by two or more joint Holders,
all such Holders must sign this Amended Letter of Consent. If a signature is by
a trustee, executor, administrator, guardian, attorney-in-fact, officer of a
corporation or other person acting in a fiduciary or representative capacity,
such person must so indicate when signing and must submit proper evidence
satisfactory to UTStarcom of such person&#146;s authority to so act. If the Notes
are registered in different names, separate Amended Letters of Consent must be
executed covering each form of registration. If this Amended Letter of Consent
is executed by a person other than the Holder, then such person must have been
authorized by proxy or in some other manner acceptable to UTStarcom to execute
the Amended Letter of Consent on behalf of the Holder. Any beneficial owner of
the Notes who is not a Holder of record of such Notes must arrange with the
person who is the Holder of record or such Holder&#146;s assignee or nominee to
execute and deliver this Amended Letter of Consent on behalf of such beneficial
owner.</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGN HERE</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="100%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:100.0%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="100%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:100.0%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Signature(s) of Holder(s)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="8%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:8.7%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Date:</p>
  </td>
  <td width="91%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:91.3%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="8%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:8.7%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name(s):</font></p>
  </td>
  <td width="91%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:91.3%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Please Print)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="19%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:19.06%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Capacity (full title):</p>
  </td>
  <td width="80%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:80.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="12%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.26%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Address:</font></p>
  </td>
  <td width="87%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:87.74%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="92" style="border:none;"></td>
  <td width="51" style="border:none;"></td>
  <td width="605" style="border:none;"></td>
 </tr>
</table>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Include Zip Code)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="28%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:28.12%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Area Code and Telephone No.:</p>
  </td>
  <td width="71%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:71.88%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="34%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:34.54%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tax
  Identification or Social Security No.</font></p>
  </td>
  <td width="65%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:65.46%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="210" style="border:none;"></td>
  <td width="48" style="border:none;"></td>
  <td width="490" style="border:none;"></td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">GUARANTEE
OF SIGNATURE(S)<br>
(If required, see instructions 5 and 6 below)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="19%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:19.04%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Authorized Signature:</p>
  </td>
  <td width="80%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:80.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="14%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:14.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name and Title:</font></p>
  </td>
  <td width="85%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:85.36%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="109" style="border:none;"></td>
  <td width="33" style="border:none;"></td>
  <td width="606" style="border:none;"></td>
 </tr>
</table>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Please Print)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="8%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:8.7%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Date:</p>
  </td>
  <td width="91%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:91.3%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="14%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:14.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name of Firm:</font></p>
  </td>
  <td width="85%" valign="top" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:85.22%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="65" style="border:none;"></td>
  <td width="45" style="border:none;"></td>
  <td width="637" style="border:none;"></td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">5</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='5',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">FORM OF PROXY WITH RESPECT TO THE
CONSENT</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The undersigned hereby
irrevocably appoints &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
as attorney and proxy of the undersigned, with full power of substitution, to
execute and deliver this Amended Letter of Consent on which this form of proxy
is set forth with respect to the Notes in accordance with the terms of the
Consent Solicitation described in the Consent Solicitation Statement, with all
the power the undersigned would possess if consenting personally. THIS PROXY IS
IRREVOCABLE AND IS COUPLED WITH AN INTEREST AND SHALL EXPIRE ON THE LATER OF
(i) THE DATE THE PROPOSED AMENDMENTS AND WAIVER BECOME EFFECTIVE OR (ii) THE
CONSENT DATE. The aggregate principal amount and serial numbers of Notes as to
which this Proxy is given are set forth below.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:54.42%;">
  <p align="left" style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:left;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Aggregate&nbsp;Principal&nbsp;Amount&nbsp;of&nbsp;Notes</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:42.86%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Serial&nbsp;Number(s)</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:54.42%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:42.86%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.42%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:42.86%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="54%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:54.42%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:42.86%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">IMPORTANT&#151;READ
CAREFULLY</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This proxy must be signed
by the Holder(s) exactly as its name(s) appears on the Certificates for the
Notes. If the Notes are held of record by two or more joint Holders, all such
Holders must sign this proxy. If a signatory is a corporation, please give full
corporate names and have a duly authorized officer sign, stating title. If a
signatory is a partnership or trust, please sign in the partnership or trust
name by a duly authorized person. If signature is by a trustee, executor,
administrator, guardian, attorney-in-fact, officer or other person acting in a
fiduciary or representative capacity, please set forth the signatory&#146;s full
name below. See Instruction 5.</font></p>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">PLEASE
SIGN BELOW<br>
(See Instructions 1 and 5)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.04%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->X:</p>
  </td>
  <td width="95%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:95.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">X:</font></p>
  </td>
  <td width="95%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:95.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt .0001pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Signature(s) of Owner(s)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.56%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Dated: </p>
  </td>
  <td width="33%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:33.48%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:59.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">PLEASE
TYPE OR PRINT INFORMATION BELOW</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="10%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:10.84%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Name(s):</p>
  </td>
  <td width="89%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:89.16%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="10%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:10.84%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Capacity:</font></p>
  </td>
  <td width="89%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:89.16%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="10%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:10.84%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Address:</font></p>
  </td>
  <td width="89%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:89.16%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Including Zip Code)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="33%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:33.8%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Area Code and Telephone
  Number:</p>
  </td>
  <td width="66%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:66.2%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURE
GUARANTEE<br>
(If Required, see Instructions 5 and 6)</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="52%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.64%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Signature(s) Guaranteed by
  an Eligible Institution:</p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.84%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:42.54%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="52%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.84%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:42.54%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Authorized Signature)</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="52%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.64%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.84%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:42.54%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="52%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.64%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.84%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:42.54%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Title)</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="52%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.64%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.84%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:42.54%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="52%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:52.64%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.84%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:42.54%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Name of Firm)</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="8%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:8.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dated:</font></p>
  </td>
  <td width="21%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:21.84%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:21.84%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.84%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="42%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:42.54%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr height="0">
  <td width="67" style="border:none;"></td>
  <td width="163" style="border:none;"></td>
  <td width="164" style="border:none;"></td>
  <td width="36" style="border:none;"></td>
  <td width="318" style="border:none;"></td>
 </tr>
</table>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">6</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='6',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">INSTRUCTIONS FOR CONSENTING HOLDERS</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(FORMING PART OF THE TERMS AND
CONDITIONS OF THE CONSENT SOLICITATION)</font></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.
Delivery of this Amended Letter of Consent. </font></b>Subject to the
terms and conditions set forth herein and in the Supplemental Consent
Solicitation Statement, a properly completed and duly executed copy of this
Amended Letter of Consent and other documents required by this Amended Letter
of Consent must be received by the Tabulation Agent at its address or facsimile
number set forth on the cover hereof prior to the Consent Date. <b><i style="font-weight:bold;">The method of delivery of this
Amended Letter of Consent and all other required documents to the Tabulation
Agent is at the risk of the Holder or Duly Designated Proxy, and the delivery
will be deemed made only when actually received by the Tabulation Agent. In all
cases, sufficient time should be allowed to assure timely delivery. No Amended
Letter of Consent should be sent to any person other than the Tabulation Agent.</i></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Any beneficial owner of
Notes who is not a Holder of such Notes must arrange with the person who is the
Holder (<i>e.g.</i>, the beneficial
owner&#146;s broker, dealer, commercial bank, trust company or other nominee
institution) or such Holder&#146;s assignee or nominee to (i) execute and deliver
this Amended Letter of Consent on behalf of such beneficial owner or (ii)
deliver a proxy so that such beneficial owner can execute and deliver an
Amended Letter of Consent on its own behalf.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.
Consent Date. </font></b>The term &#147;Consent Date&#148; means 5:00 p.m., New
York City time, on January 9, 2007, unless UTStarcom extends the period during
which the Consent Solicitation is open, in which case the term &#147;Consent Date&#148;
means the latest time and date to which the Consent Solicitation is extended,
or unless the Consent Solicitation is terminated or withdrawn.&#160; To extend the Consent Date, UTStarcom will
notify the Tabulation Agent in writing or orally of any extension and will make
a public announcement thereof prior to 9:00 a.m., New York City time, on the
next business day after the previously scheduled Consent Date. Without limiting
the manner in which UTStarcom may make such announcement, UTStarcom will not,
unless otherwise required by law, have any obligation to advertise or otherwise
communicate such announcement other than by making a release to the Dow Jones
News Service or such other means of announcement as it deems appropriate.
UTStarcom may extend the Consent Solicitation on a daily basis or for such
specified period of time as it determines.&#160;
Failure by any Holder or beneficial owner of Notes to be so notified
will not affect the extension of the Consent Solicitation.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.
Questions Regarding Validity, Form, Legality, etc. </font></b>All
questions as to the validity, form, eligibility (including time of receipt) and
acceptance of consents and revocations of consents will be resolved by
UTStarcom whose determinations will be binding. UTStarcom reserves the absolute
right to reject any or all consents and revocations that are not in proper form
or the acceptance of which could, in the opinion of UTStarcom&#146;s counsel, be
unlawful. UTStarcom also reserves the right to waive any irregularities in
connection with deliveries, which UTStarcom may, but is not obligated to,
require to be cured within such time as UTStarcom determines. None of UTStarcom,
the Trustee, the Tabulation Agent, the Solicitation Agent or any other person
shall have any duty to give notification of any such irregularities or waiver,
nor shall any of them incur any liability for failure to give such
notification. Deliveries of Amended Letters of Consent or notices of revocation
will not be deemed to have been made until such irregularities have been cured
or waived. UTStarcom&#146;s interpretation of the terms and conditions of the
Consent Solicitation (including this Amended Letter of Consent and the
accompanying Supplemental Consent Solicitation Statement and the instructions
hereto and thereto) will be final and binding on all parties.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.
Holders Entitled to Consent. </font></b>Only a Holder (or its Duly
Designated Proxy, representative or attorney-in-fact) or another person who has
complied with the procedures set forth below may execute and deliver an Amended
Letter of Consent. Any beneficial owner or registered holder of the Notes who
is not the Holder thereof (<i>e.g.</i>,
the beneficial owner&#146;s broker, dealer, commercial bank, trust company or other
nominee institution) must arrange with such Holder or such Holder&#146;s assignee or
nominee to (i) execute and deliver this Amended Letter of Consent to the
Tabulation Agent on behalf of such beneficial owner or (ii) deliver a proxy so
that such beneficial owner can execute and deliver an Amended Letter of Consent
on its own behalf.&#160; <b>For purposes of the Consent Solicitation, the term &#147;Holder&#148;
shall be deemed to include Participants through which a beneficial owner&#146;s
Notes may be held of record as of the Record Date in DTC.&#160; </b>A consent by a Holder or Duly
Designated Proxy is a continuing consent notwithstanding that ownership of a
Note has been transferred subsequent to the Record Date, unless the Holder or
Duly Designated Proxy timely revokes the prior consent in accordance with the
procedures set forth herein and in the Supplemental Consent Solicitation
Statement.</p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">7</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='7',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.
Signatures on this Amended Letter of Consent. </font></b>If this Amended
Letter of Consent is signed by the Holder of the Notes with respect to which
this Amended Letter of Consent is given, th<font face="Times New Roman">e signature</font> of such Holder must correspond
with the name as contained on the books of the register maintained by the
Trustee or as set forth in DTC&#146;s position listing without alteration,
enlargement or any change whatsoever.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If any of the Notes with
respect to which this Amended Letter of Consent is given were held of record on
the Record Date by two or more joint Holders, all such Holders must sign this
Amended Letter of Consent. If any Notes with respect to which this Amended
Letter of Consent is given have different Holders, it will be necessary to
complete, sign and submit as many separate copies of this Amended Letter of
Consent and any necessary accompanying documents as there are different
Holders.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If this Amended Letter of
Consent is signed by trustees, executors, administrators, guardians, Duly
Designated Proxies, attorneys-in-fact, officers of corporations or others
acting in a fiduciary or representative capacity, such persons must indicate
such fact when signing and must, unless waived by UTStarcom, submit evidence
satisfactory to UTStarcom of their authority to so act along with this Amended
Letter of Consent.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.
Signature Guarantees. </font></b>All signatures on this Amended Letter
of Consent must be guaranteed by a firm or other entity identified in Rule
l7Ad-15 under the Securities Exchange Act of 1934, as amended, including (as
such terms are defined therein): (a) a bank; (b) a broker, dealer, municipal
securities dealer, municipal securities broker, government securities dealer or
government securities broker; (c) a credit union; (d) a national securities
exchange, registered securities association or clearing agency; or (e) a
savings institution that is a participant in a Securities Transfer Association
recognized program (each an &#147;Eligible Institution&#148;). However, signatures need
not be guaranteed if this Amended Letter of Consent is given by or for the
account of an Eligible Institution. If the Holder of the Notes is a person
other than the signer of this Amended Letter of Consent, see Instruction 5.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.
Revocation of Consents. </font></b>Holders having delivered consents prior to the date of the Supplemental
Consent Solicitation Statement may revoke such consents at any time prior to
the Consent Date in accordance with the procedures described herein and in the
Supplemental Consent Solicitation Statement.<b>&#160; </b>Holders delivering consents on or
after the date of the Supplemental Consent Solicitation Statement may not
revoke such consents at any time after the Waiver Effective Date (even if such
date is prior to the Consent Date), unless UTStarcom is required by applicable
law to permit such revocation.&#160; </p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Any Holder (or Duly
Designated Proxy) of Notes as to which a consent has been given may revoke such
consent as to such Notes or any portion of such Notes (in integral multiples of
$1,000) by delivering a written notice of revocation or a changed a Amended
Letter of Consent bearing a date later than the date of the prior Letter of
Consent or Amended Letter of Consent, as the case may be, prior to (i) the
Consent Date, if the revocation relates to a consent delivered prior to the
date of the Supplemental Consent Solicitation Statement, and (ii) the Waiver
Effective Date (which may occur prior to the Consent Date), if the revocation
relates to a consent delivered on or after the date of the Supplemental Consent
Solicitation Statement.&#160; A notice of
revocation received on or after the Waiver Effective Date will be effective
only with respect to consents delivered prior to the date of the Supplemental
Consent Solicitation Statement.&#160; With
respect to consents delivered on or after the date hereof, a notice of
revocation received on or after the Waiver Effective Date will not be
effective, even if received prior to the Consent Date, unless UTStarcom is
required by applicable law to permit such revocation.&#160; <b>A consent to the Proposed
Amendments and Waiver by a Holder will bind the Holder and every subsequent
holder of such Notes or portion of such Notes, even if notation of the consent
is not made on such Notes.</b></font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To be valid, a notice of
revocation must (i) be in writing, (ii) contain the name of the Holder and the
aggregate principal amount of the Notes to which it relates, (iii) either be
signed in the same manner as the original Letter of Consent or Amended Letter
of Consent, as the case may be, or accompanied by a duly executed proxy or
other authorization (in form satisfactory to UTStarcom) by the Holder, and (iv)
be received by the Tabulation Agent in accordance with the instructions
contained herein prior to (a) the Consent Date, if the revocation relates to a
consent delivered prior to the date of the Supplemental Consent Solicitation
Statement, and (b) the Waiver Effective Date (which may occur prior to the
Consent Date), if the revocation relates to a consent delivered on or after the
date of the Supplemental Consent Solicitation Statement..&#160; All revocations of consents must be sent to
the Tabulation Agent at its address set forth herein and in the Supplemental
Consent Solicitation Statement.</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">8</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='8',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To be effective, the
revocation must be executed by the Holder in the same manner as the name of
such Holder appears on the books of the register maintained by the Trustee or
as set forth in DTC&#146;s position listing without alteration, enlargement or any
change whatsoever. If a revocation is signed by a trustee, executor,
administrator, guardian, Duly Designated Proxy, attorney-in-fact, officer of a
corporation or other person acting in a fiduciary or representative capacity,
such person must indicate such fact when signing and must, unless waived by
UTStarcom, submit with the revocation appropriate evidence of authority to
execute the revocation. <b>A revocation of the
consent will be effective only as to the Notes listed on the revocation and
only if such revocation complies with the provisions of this Amended Letter of
Consent and the Supplemental Consent Solicitation Statement. </b>Only a
Holder (or Duly Designated Proxy) is entitled to revoke a consent previously given.
A beneficial owner of the Notes must arrange with the Holder to execute and
deliver on its behalf a revocation of any consent already given with respect to
such Notes. A transfer of Notes after the Record Date must be accompanied by a
duly executed proxy from the relevant Holder if the subsequent transferee is to
have revocation rights with respect to the relevant consent to the Proposed
Amendments and Waiver. A purported notice of revocation that is not received by
the Tabulation Agent in a timely fashion and accepted by the UTStarcom as a
valid revocation will not be effective to revoke a consent previously given.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">A
revocation of a consent may be rescinded only by the delivery of a written
notice of revocation or the execution and delivery of a new Amended Letter of
Consent. A Holder who has delivered a revocation may thereafter deliver a new
Amended Letter of Consent by following one of the described procedures at any
time prior to the Consent Date.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Prior to the Consent
Date, UTStarcom intends to consult with the Tabulation Agent to determine
whether the Tabulation Agent has received any revocations of consents.
UTStarcom reserves the right to contest the validity of any such revocations.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-autospace:none;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8. Backup Withholding. </font></b>Federal
income tax law generally requires a consenting Holder to provide to the
Tabulation Agent (as payor) such Holder&#146;s correct Taxpayer Identification
Number (&#147;TIN&#148;) on the Substitute Form W-9 below, which in the case of a
consenting Holder who is an individual is generally such Holder&#146;s social
security number, or otherwise establishes an exemption. If the Tabulation Agent
is not provided with the correct TIN or an adequate basis for an exemption from
backup withholding, such consenting Holder may be subject to a $50 penalty
imposed by the Internal Revenue Service (the &#147;IRS&#148;) and backup withholding at
the then applicable rate (currently, 28%) on the amount of gross proceeds
received pursuant to the Consent Solicitation. If withholding results in an
overpayment of taxes, a refund may be obtained provided the required
information is timely furnished to the IRS.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Exempt Holders are not
subject to these backup withholding and reporting requirements. See the
enclosed Guidelines of Certification of Taxpayer Identification Number on
Substitute Form W-9 (the &#147;W-9 Guidelines&#148;) for additional instructions.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To prevent backup
withholding, each consenting Holder must provide its correct TIN by completing
the Substitute Form W-9 set forth below, certifying, under penalties of
perjury, that (A) the TIN provided is correct (or that such holder is awaiting
a TIN), (B) the Holder is a U.S. person, and (C)(i) the Holder is exempt from
backup withholding, (ii) the Holder has not been notified by the IRS that such
Holder is subject to backup withholding as a result of a failure to report all
interest or dividends, or (iii) the IRS has notified the Holder that such
Holder is no longer subject to backup withholding.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If a Holder that is a
U.S. person does not have a TIN, such Holder should consult the W-9 Guidelines
for instructions on applying for a TIN and check the box in Part 1 of the
Substitute Form W-9. Note: Checking this box on the form means that such Holder
has already applied for a TIN or that such Holder intends to apply for one in
the near future. If the box in Part 1 of the Substitute Form W-9 is checked,
and the Tabulation Agent is not provided with a TIN by the time of payment, the
Tabulation Agent may withhold a portion of the gross proceeds paid to the
Holder.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Tabulation Agent
intends to withhold at a rate of 30% on payments pursuant to the Consent
Solicitation to a nonresident alien or foreign entity unless such Holder
provides the appropriate properly executed IRS Form W-8 (or appropriate
substitute form) certifying that such Holder is eligible for an exemption from
or a</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">9</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='9',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">reduction in the rate of withholding. If such
withholding results in an overpayment of federal income taxes, a refund or
credit may be obtained from the IRS.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">9.
Waiver and Amendment of Conditions. </font></b>UTStarcom reserves the
absolute right, subject to applicable law, to amend, waive or modify the terms
and conditions of the Consent Solicitation.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-indent:36.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">10.
Questions and Requests for Assistance and Additional Copies. </font></b>Questions
regarding the Consent Solicitation, requests for assistance in completing and
delivery of this Amended Letter of Consent or for additional copies of the
Consent Solicitation Statement, this Amended Letter of Consent or other related
documents should be directed to the Tabulation Agent as follows:</p>

<p style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Global
Bondholder Services Corporation</font></b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">65 Broadway &#150;
Suite 723</font></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">New York, New York
10006</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attn:&#160; Corporate
Actions</font></p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Banks and
Brokers call</font></i>:&#160; (212)
430-3774</p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Toll free (866) 937-2200</font></p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">By
Facsimile</font></i>:</p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">(For
Eligible Institutions Only)</font></i>:</p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(212) 430-3775</font></p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Confirmation</font></i>:</p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(212) 430-3774</font></p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">By Mail,
Overnight Courier or Hand Delivery</font></i>:</p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">65 Broadway &#150;
Suite 723</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">New York, New York 10006</font></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">10</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='10',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading --><b>PAYER&#146;S NAME: Global Bondholder Services Corporation (as Tabulation
Agent)</b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --><b>SUBSTITUTE</b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="55%" colspan="4" valign="top" style="padding:0pt .7pt 0pt 0pt;width:55.96%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">PAYEE
  INFORMATION&nbsp; </font></b><b>(please print or type)</b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="26%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Form </font></b><b>W-9</b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Individual or
  business name:</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="26%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="26%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Department
  of the Treasury Internal Revenue Service</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check
  appropriate box:</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>
  Individual/Sole Proprietor</p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>
  Corporation</p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Request
  for Taxpayer Identification Number&nbsp; and
  Certification</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>
  Partnership</p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>
  Other</p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="41%" colspan="5" valign="top" style="padding:0pt .7pt 0pt 0pt;width:41.66%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font>
  Exempt from backup withholding</p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="55%" colspan="4" valign="top" style="padding:0pt .7pt 0pt 0pt;width:55.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Address (number,
  street, and apt. or suite no.):</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="26%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="12%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.5%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.74%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.42%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.78%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">City, State and
  ZIP code:</font></p>
  </td>
  <td width="3%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.48%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="37%" colspan="3" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:37.64%;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.92%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr height="0">
  <td width="200" style="border:none;"></td>
  <td width="18" style="border:none;"></td>
  <td width="200" style="border:none;"></td>
  <td width="18" style="border:none;"></td>
  <td width="8" style="border:none;"></td>
  <td width="192" style="border:none;"></td>
  <td width="18" style="border:none;"></td>
  <td width="72" style="border:none;"></td>
  <td width="22" style="border:none;"></td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;font-family:Times New Roman;">
 <tr height="6" style="height:4.65pt;">
  <td width="404" rowspan="6" valign="top" style="height:4.65pt;padding:0pt 0pt 0pt 0pt;width:303.2pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Part
  I: Taxpayer Identification Number <i>(&#147;TIN&#148;) <br>
  </i></font></b>Enter your TIN to the right and certify by signing
  and dating below.&nbsp; For individuals,
  your TIN is your social security number.&nbsp;
  Sole proprietors may enter either their social security number or
  their employer identification number.&nbsp;
  For other entities, your TIN is your employer identification number.</p>
  </td>
  <td width="16" rowspan="6" valign="top" style="height:4.65pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="252" height="6" valign="top" style="height:4.65pt;padding:0pt 0pt 0pt 0pt;width:189.0pt;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Social security
  number:</font></p>
  </td>
 </tr>
 <tr height="6" style="height:4.65pt;">
  <td width="252" height="6" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:4.65pt;padding:0pt 0pt 0pt 0pt;width:189.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr height="6" style="height:4.65pt;">
  <td width="252" height="6" valign="top" style="border:none;height:4.65pt;padding:0pt 0pt 0pt 0pt;width:189.0pt;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Or</font></p>
  </td>
 </tr>
 <tr height="6" style="height:4.65pt;">
  <td width="252" height="6" valign="top" style="height:4.65pt;padding:0pt 0pt 0pt 0pt;width:189.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Employer identification
  number:</font></p>
  </td>
 </tr>
 <tr height="8" style="height:5.65pt;">
  <td width="252" height="8" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:5.65pt;padding:0pt 0pt 0pt 0pt;width:189.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr height="7" style="height:5.6pt;">
  <td width="252" height="7" valign="top" style="border:none;height:5.6pt;padding:0pt 0pt 0pt 0pt;width:189.0pt;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr height="7" style="height:5.6pt;">
  <td width="404" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:303.2pt;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="16" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:11.8pt;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="252" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:189.0pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font> Applied For</p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;">
 <tr height="7" style="height:5.6pt;">
  <td width="672" colspan="6" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:504.0pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Part II: Certification</font></b></p>
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Certification Instructions: You must cross out item
  2 below if you have been notified by the Internal Revenue Service (the <i>&#147;IRS&#148;</i>) that you are currently subject to
  backup withholding because of underreporting interest or dividends on your
  tax return.<i>&nbsp; </i>However,
  if after being notified by the IRS that you were subject to backup
  withholding after you received another notification from the IRS that you are
  no longer subject to backup withholding, do not cross out item 2.</font></p>
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Under penalties of perjury, I certify that:</font></p>
  <p style="margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.&nbsp;&nbsp;&nbsp;&nbsp; The number shown on this form is my
  correct TIN (or a TIN has not been issued to me and either (a) I have mailed
  or delivered an application to receive a TIN to the appropriate IRS Center or
  Social Security Administration Office, or (b) I intend to mail or deliver an
  application in the near future). I understand that until I provide my TIN to
  the payer, a portion of all reportable payments made to me by the payer may
  be withheld and remitted to the IRS as backup withholding;</font></p>
  <p style="margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.&nbsp;&nbsp;&nbsp;&nbsp; I am not subject to backup withholding
  because: (a) I am exempt from backup withholding, (b) I have not been
  notified by the IRS that I am subject to backup withholding as a result of a
  failure to report all interest or dividends or (c) the IRS has notified me
  that I am no longer subject to backup withholding; and</font></p>
  <p style="margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.&nbsp;&nbsp;&nbsp;&nbsp; I am a U.S. person (including a U.S.
  resident alien).</font></p>
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For U.S. payees exempt
  from backup withholding (write &#147;Exempt&#148; in this space): &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
  </td>
 </tr>
 <tr height="7" style="height:5.6pt;">
  <td width="672" colspan="6" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:504.0pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The Internal Revenue Service does
  not require your consent to any provision of this document other than the
  certifications required to avoid backup withholding.</font></b></p>
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr height="7" style="height:5.6pt;">
  <td width="73" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:55.0pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Signature</font></p>
  </td>
  <td width="247" height="7" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:5.6pt;padding:0pt 0pt 0pt 0pt;width:185.0pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="20" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:15.0pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="46" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 0pt 0pt;width:34.8pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date</font></p>
  </td>
  <td width="207" height="7" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:5.6pt;padding:0pt 0pt 0pt 0pt;width:155.2pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="79" height="7" valign="top" style="height:5.6pt;padding:0pt 0pt 1pt 0pt;width:59.0pt;">
  <p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;&nbsp;, 2007</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">NOTE: Failure to complete and return
this form may result in backup withholding on any payments made to you pursuant
to the Consent Solicitation and a $50 penalty imposed by the IRS. Please review
the enclosed Guidelines for Certification of Taxpayer Identification Number on
Substitute Form W-9 for additional details.</font></b></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">11</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='11',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">NUMBER ON
SUBSTITUTE FORM W-9</font></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Guidelines
for Determining the Proper Identification Number to Give the Payer.</font></b>&#160; Social
Security Numbers have nine digits separated by two hyphens: i.e.
000-00-0000.&#160; Employer Identification
Numbers have nine digits separated by only one hyphen: i.e. 00-0000000.&#160; The table below will help you determine the
number to give the payer.</p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;font-family:Times New Roman;">
 <tr style="page-break-inside:avoid;">
  <td width="156" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p align="left" style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:left;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">For this type of account:</font></b></p>
  </td>
  <td width="16" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="156" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Give the
  SOCIAL<br>
  SECURITY number of&#151;</font></b></p>
  </td>
  <td width="16" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="169" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">For this type
  of account:</font></b></p>
  </td>
  <td width="15" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="145" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Give the
  EMPLOYER<br>
  IDENTIFICATION <br>
  For this type of account:<br>
  number of&#151;</font></b></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="156" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 15.0pt;text-indent:-15.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Individual&#146;s
  account</p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The individual</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Sole
  proprietorship or single-owner LLC</p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The owner(3)</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 15.0pt;text-indent:-15.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Two
  or more individuals (joint account)</p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The actual owner
  of the account or, if combined funds, the first individual on the account(1)</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>A
  valid trust, estate, or pension trust</p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The legal entity
  (Do not furnish the identifying number of the personal representative or trustee
  unless the legal entity itself is not designated in the account title.)(4)</font></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 15.0pt;text-indent:-15.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Custodian
  account of a Minor (Uniform Gift to Minors Act)</p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The minor(2)</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 15.0pt;text-indent:-15.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>a.<font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>The usual
  revocable&nbsp; savings trust account
  (grantor is also trustee)</p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  grantor-trustee(1)</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Corporate
  account</p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The corporation</font></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 15.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">b.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>So-called
  trust account that is not a legal or valid trust under state law</p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The actual
  owner(1)</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">9.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Association,
  club, religious, charity, educational organization or other Tax-Exempt
  organization account</p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The organization</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 15.0pt;text-indent:-15.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Sole
  proprietorship or single-owner LLC</p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The owner(3)</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">10.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Partnership or multi-member LLC</p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The partnership</font></p>
  </td>
 </tr>
 <tr bgcolor="#CCEEFF" style="page-break-inside:avoid;">
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">11.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>A broker or registered nominee</p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The broker or
  nominee</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="156" valign="top" style="padding:0pt .7pt 0pt 0pt;width:117.15pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="top" style="padding:0pt .7pt 0pt 0pt;width:12.0pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="169" valign="top" style="padding:0pt .7pt 0pt 0pt;width:126.7pt;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">12.</font><font size="1" style="font-size:3.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Account with the Department of Agriculture
  in the name of an entity (such as a state or local government, school
  district, or prison) that receives agricultural program payments</p>
  </td>
  <td width="15" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.1pt;">
  <p style="margin:0pt 0pt .0001pt -.7pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="145" valign="top" style="padding:0pt .7pt 0pt 0pt;width:108.5pt;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The public
  entity</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0pt 0pt .0001pt;page-break-after:auto;"><hr size="1" width="160" noshade color="black" align="left" style="width:120.0pt;"></div>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt 15.6pt;text-indent:-15.6pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160; </font>List first and circle the name of the person
whose number you furnish.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt 15.6pt;text-indent:-15.6pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160; </font>Circle the minor&#146;s name and furnish the minor&#146;s
social security number.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt 15.6pt;text-indent:-15.6pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160; </font>Show the name of the owner.&#160; Either the social security number or the
employer identification number may be furnished.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 15.6pt;text-indent:-15.6pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(4)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160; </font>List first and circle the name of the legal
trust, estate, or pension trust.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Note:</font></b>&#160; If no name is circled when there
is more than one name, the number will be considered to be that of the first
name listed.</p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">12</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='12',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">NUMBER ON
SUBSTITUTE FORM W-9</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Page 2</font></b></p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Obtaining a Number</font></b></p>

<p style="margin:0pt 0pt .0001pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If you do not have a taxpayer identification number or you do not</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">know your number, obtain Form SS-5, Application for a Social Security
Card (for resident Individuals), Form SS-4, Application for Employer
Identification Number (for businesses and all other entities),&#160; or Form W-7, Application for IRS Individual
Taxpayer Identification Number (for alien individuals required to file U.S. tax
returns), at the local office of the Social Security Administration or the
Internal Revenue Service (the &#147;IRS&#148;) and apply for a number.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To complete the Substitute Form W-9, if you do not have a taxpayer
identification number, write &#147;applied for&#148; in the box in Part I of the form,
sign and date the form, and give it to the requester.&#160; Generally, you will then have 60 days to
obtain a taxpayer identification number and furnish it to the requester.&#160; If the requester does not receive your
taxpayer identification number within 60 days, backup withholding, if
applicable, will begin and will continue until you furnish your taxpayer
identification number to the requester.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Payees and Payments Exempt from Backup Withholding</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Payees exempt from backup withholding on all payments include the
following:</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">An organization exempt from
tax under Section 501(a), any IRA, or a custodial account under Section 403(b)
(7) if the account satisfies the requirements of Section 401(f) (2).</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The United States or any of
its agencies or instrumentalities.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A state, the District of
Columbia, a possession of the United States, or any of their political
subdivisions or instrumentalities.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A foreign government or any
of its political subdivisions, agencies, or instrumentalities.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">An international organization
or any of its agencies or instrumentalities.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Other payees that may be exempt from backup withholding include:</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A corporation.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A foreign central bank of
issue.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A dealer in securities or
commodities required to register in the United States, the District of
Columbia, or a possession of the United States.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A futures commission merchant
registered with the Commodity Futures Trading Commission.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A real estate investment
trust.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">An entity registered at all
times during the tax year under the Investment Company Act of 1940.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A common trust fund operated
by a bank under Section 584(a).</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A financial institution.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A middleman known in the
investment community as a nominee or custodian.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A trust exempt from tax under
Section 664 or described in Section 494</font><font size="2" style="font-size:10.0pt;">7.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Payments of dividends and patronage dividends not generally subject to
backup withholding include the following:</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments to nonresident
aliens subject to withholding under Section 1441.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments to partnerships not
engaged in a trade or business in the United States and which have at least one
nonresident alien partner.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments of patronage
dividends not paid in money.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments made by certain
foreign organizations.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Section 404(k) distributions
made by an ESOP.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Payments of interest not generally subject to backup withholding include
the following:</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments of interest on
obligations issued by individuals.</font></p>

<p style="margin:0pt 0pt .0001pt 15.6pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Note: You may be subject to backup withholding if this interest is $600
or more and is paid in the course of the payer&#146;s trade or business and you have
not provided your correct taxpayer identification number to the payer.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments of tax-exempt
interest (including exempt-interest dividends under Section 852).</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments described in Section
6049(b)(5) to non-resident aliens.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments on tax-free covenant
bonds under Section 1451.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt .0001pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Payments made by certain
foreign organizations.</font></p>

<p style="font-family:Times New Roman;margin:0pt 0pt 12.0pt 15.6pt;text-autospace:none;text-indent:-15.6pt;text-justify:inter-ideograph;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Mortgage or student loan interest
paid to you.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXEMPT PAYEES DESCRIBED ABOVE SHOULD FILE SUBSTITUTE FORM W-9 TO AVOID
POSSIBLE ERRONEOUS BACKUP WITHHOLDING. FILE THIS FORM WITH THE PAYER, FURNISH
YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE &#147;EXEMPT&#148; ON THE FACE OF THE FORM,
SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER. IF YOU ARE A NON-RESIDENT
ALIEN OR A FOREIGN ENTITY NOT SUBJECT TO BACKUP WITHHOLDING, FILE WITH PAYER A
COMPLETED INTERNAL REVENUE SERVICE FORM W-8 (CERTIFICATE OF FOREIGN STATUS).</font></p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Certain payments other than interest, dividends, and patronage
dividends, that are not subject to information reporting are also not subject
to backup withholding.&#160; For details, see
Sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A and 6050N and the
regulations promulgated thereunder.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Privacy Act Notice.</font></b>&#160;
Section 6109 requires most recipients of dividend, interest, or other
payments to give taxpayer identification numbers to payers who must report the
payments to the IRS.&#160; The IRS uses the
numbers for identification purposes.&#160;
Payers must be given the numbers whether or not recipients are required
to file tax returns.&#160; Payers must
generally withhold 28% of taxable interest, dividend, and certain other
payments to a payee who does not furnish a taxpayer identification number to a
payer.&#160; Certain penalties may also apply.</p>

<p style="margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Penalties</font></b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(1)&#160; Penalty for
Failure to Furnish Taxpayer Identification Number.</font></b>&#160; If you
fail to furnish your correct taxpayer identification number to a requester, you
are subject to a penalty of $50 for each such failure unless your failure is
due to reasonable cause and not to willful neglect.</p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">13</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='13',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->
<br clear="all" style="page-break-before:always;">


<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(2)&#160; Civil Penalty
for False Information with Respect to Withholding.</font></b>&#160; If you
make a false statement with no reasonable basis which results in no imposition
of backup withholding, you are subject to a penalty of $500.</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;text-justify:inter-ideograph;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(3)&#160; Criminal
Penalty for Falsifying Information.</font></b>&#160; Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.</p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">FOR ADDITIONAL INFORMATION CONTACT YOUR TAX ADVISER OR
THE INTERNAL REVENUE SERVICE</font></b></p>


 <p style="font-size:10.0pt;margin:24.0pt 0pt .0001pt;text-align:center;"><font face="Times New Roman">14</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='14',FILE='C:\fc\8141140846_D10716_1598394\1412-1-ms.htm',USER='jmsproofassembler',CD='Jan  8 14:11 2007' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>g14121mmi001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g14121mmi001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MVP!#`0H+"PX-#AP0$!P[*"(H.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[
M.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SO_P``1"``_`-\#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#V:JU[?P6,
M>Z4Y8_=0=32:A?)I]JTS\GHJ^IKG;<_;)6N[MBZYZ?WCZ#VJXQOJRDBV;G5=
M5RT4BV5L.LG3]>]4IE\.VQS?74]_(.N2S#].*L7;O<KASA!]U!PJ_A6#?P@9
MK:*OY%)&K!KOA"%P%C-M_M>4R_J*Z33[VRO8-]C=I<(.ZR;L?7O7D=\F,UC"
M\NM-NA<V5Q)!,O1T.#_]>KE13V8W$^@**XSP3X[C\0?\2^_"Q:B@R".%F`ZD
M>A]179UR2BXNS,VK!1112$%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!
M1110`4444`<+XCU8W.JO;AOW=NVQ1[]_UI]E<&4QQ(,_PJ/4UQLNH&:\>5CR
M[EC^)S6UH=YNU2T7/691^M=O+:)M;0ZBZ6:V0&:,H&X&>]8-_."#S70>,Y_(
MM[4YZNW\A7#W-WN!YI4U=7".NI+J.C:G':FZ>S=82`=^1CG@=_<5F77@SQ(Y
M.W293_P)?\:]$\32F/P"91U6*%A^:UP4_P`3O$:9VR6O_?C_`.O3C.<E="NV
M9D/@WQ?:7<5U;:5/'-"X='#KD$?C7MNF3W%UIMO-=V[6UP\8,L3?P-W'YUB:
MWKE[8>`#K4#1B[%M%)EERN6VYX_$UP&D?$_Q'=:O:6]P]J8I)D1PL.#@D`\Y
MK%\U17(=V>R45PFK^.M93Q1<:%H.BQWTMLH+EY,$\`D@>@R*;_PDWQ!_Z$^'
M_O\`?_7K`D[VBN%M?&?B;4-%:XL_##&^BN!'+#)N52A!.X$X[C%9FJ_$/Q=H
MD22ZGX:M[5)#M1GD/)Z]C0!Z;17GT?BSQ]+&LD?A")D<!E(EZ@_C5_Q9XWN=
M#NK+3=/LX[K4;A/,DB=CB-<9[=^#^`H`[*BL/PEXDA\4:''?HJQS`[)X@<['
M']#U%9/CGQI>^%KJQ@L[*&Y-T&_UC$8((`QCZT`=E17!?\))\0O^A0@_[_\`
M_P!>G:!X\U6[\5KX?UK1TLIW!QL<DJ=NX9]B*`.[HKS[4/B#K4GB:[T70M#C
MO6M6*MOD(9L<$]L#)I7\5^/XT9V\'Q!5&2?-Z#\Z`/0**XK0?B$-4\+:GJ]Q
M8B.73AEXXWR'R,C!/3TK,T_QYXRU>U^UZ=X6AGMRQ4.LIZCJ.2*`/2**\]E\
M6^/8(7FE\(Q+'&I9F,O0#DGK5W2_'LNI^"=0UQ;*..YL<AHBY*,<`@YZ]Z`.
MUHKE/!'CB'Q7!)%-&EM?P\M"K9#+V9<_D:Z+4+^VTNPFOKR4100KN=C_`)ZT
M`6:*X3PQX^OO$]SJ<<-C#"MK"98<EF9QG@$#OCTK;U#6-7L[68PZ<MQ*D<;*
M0&"9)^8'J>`1C'OTQ0!Y!?[K+4I[=N##*R'\#BM+P]>YUVP4GK<(/_'A5[XG
M:#)I^K'5(AF"];)Q_"X`S^?7\ZXB*[>)U=&*LI!#`\@UW1ES1-4[H]L\<Z?J
M&H6]FMA;/.R.Q<*1P,#UKB9?#/B1@<:5-^:_XU!#\5/$4<2HQM92!C<\1R?K
M@U)_PM;Q#_SSLO\`OT?\:B//%60E=';>,@]O\.)4E&UTAA5@>QW+D5XG-(2#
M70:[XTUKQ%;"UO98E@#!C'$FT,1TSWKGV3(JH)Q5F"T/8_$__)(C_P!>4'\T
MKRCPC:M>^*M.A49S<(3]`<G^5:6H>.]8OO#YT.9+;[*8DBRL9#87&.<^PK?^
M$>@M-J,VL2I^[MU*1DCJYZ_D/YUFO=B[BV1KZKX2U6Y\7WFK^&O$%G!/*,2Q
MELO'T!!P#QD"E_X1OXD_]#3;?K_\15K5/A?;7NL7.I6FL7E@]TY>1(L8R>3S
MP<9YQ5?_`(55+_T->I_G_P#7KF(+7PU\0ZKK,6I6NJW`N)+*5567:`2#D$''
M7D5G?&C_`)!&F_\`7=__`$&NI\)^$;7PG;3QP7$MQ+<.&DEDP"<=!@?4_G3?
M&'A&+Q=:6]O+>26H@<N"B!LY&.]`%I]5M]%\)1ZC=-B*"U1B.[':,`>Y/%>2
M^'?&OV;Q7+JVJ6,$[7)<M.5)DBX.`IZ8Z#ITKTSQ'X._X2+3;'3I-3EM[6U`
MW(D8/FD#`)/;C/YUO6]C:VEM%;PP(D42!$4+T`X%`'C'A/QJ--\6FYDM+>QL
M;YMD\4"E43)X?D]03S[$UM_%\L=3T0Q8+D/LST)W+BNV\4^$K+Q3IJVDS?9W
MC</',B`E?4?0BLG4/AV-3M-*@NM9G=M,4JDGE#,BY!`//8#%`&%KOB;XB>'+
M=+G4;6P$+G;YD4>]5/H>>*=X/T;6==\5P^,+^ZLGBVG_`(]WSD[-H7';&><U
MZ5<6\-W;R6]Q$LL,BE71QD,*Y/2/`'_"/ZP][I&LW%O!(V6M&0.C+Z'G\CUH
M`YWPC_R5_6O^V_\`Z&*]1D94C9W.%4$M]*XG5_AC;:CK5QJEMJ]W8R7+%G6(
M#J>N#P>?2JI^%,A!!\5ZD0>Q_P#UT`7O$&M:+K/@36VT:XBF6*'$GEH5P2>.
MH%'PH_Y$F/\`Z^)/YU<T;P%IND^'KW1_.FG2_!$TC8#=,#&.F*PX_A*(%V0>
M)M0BCSD*@P/T-`';:W_R`=0_Z]9/_037E/A/_DE?B7Z_^RK70M\*9&4JWBK4
MB",$'D']:VK'P)9:=X3O-`@NI<7F3)<,`6R<=!TZ"@#A8O#UW:^#]'\7Z%E+
M^TC)N%4?ZQ`S<X[X'!'<?2M&&]O?BIJ=M;M"]IHMD%DN@#_K9/[H/\O09/I7
MH&@Z.FA:';:4LQG2W4KO90"V23T_&K&GZ;9:5;&WL+:.WB+%RD8P,DY)H`\Z
M^&\:0^.O$442!(T+*JCH`)"`*]/KF]`\'1:#KNHZJE[),U^23&R`!,MNX/>N
MDH`HZSI%MKFES:?=KF.4<,.J'L1[BO`O$?AV^\.:D]K=QG'6.0#Y9%]1_AVK
MZ+JEJND6&M6;6FH6ZS1'IGJI]0>QK2$^4:=CYK5ZE5Z]#UOX17<;M)H]REQ'
MVBF.UQ^/0_I7%7_AS5-,E,=U;^6P_P!M3_(UT*2>Q=RL'%,>4=JO:?X:U;5)
M!':6_F$_]-%'\S7;:'\(KAW676KI8D'6&$[F/_`N@_6AR2W"YQOASPW?>)M2
M6VMD(0',LI'RQKZG_"O>])TNVT73(=/M$VQ0KC/=CW)]S2Z9I5CH]FMI86Z0
M1+V7J3ZD]S5RN:<^8ANX4445`@HHHH`****`"BBB@`HHHH`****`"BBB@`HH
- -HH`****`"BBB@#__V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
