<SEC-DOCUMENT>0001144204-16-130404.txt : 20170118
<SEC-HEADER>0001144204-16-130404.hdr.sgml : 20170118
<ACCEPTANCE-DATETIME>20161031070422
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-16-130404
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20161031

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Actions Semiconductor Co., Ltd.
		CENTRAL INDEX KEY:			0001342068
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NO.1, KE JI SI ROAD,
		STREET 2:		HI-TECH ZONE
		CITY:			ZHUHAI, GUANGDONG
		STATE:			F4
		ZIP:			519085
		BUSINESS PHONE:		(86-756) 339-2353

	MAIL ADDRESS:	
		STREET 1:		NO.1, KE JI SI ROAD,
		STREET 2:		HI-TECH ZONE
		CITY:			ZHUHAI, GUANGDONG
		STATE:			F4
		ZIP:			519085
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

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    <TD STYLE="width: 30%; padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">RESIDENT PARTNERS:</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">JOELLE S. L. LAU</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">CHIANG LING LI</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">GRAHAM LIM</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">BENJAMIN MCQUHAE</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">SCOTT PETERMAN</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">MICHELLE TAYLOR</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">ROBERT THOMSON</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">REGISTERED FOREIGN LAWYERS:</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">HAIFENG HUANG (New York,
        USA)</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">CHRISTINE KIM (New York,
        USA)</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">JULIAN LIN (California,
        USA)</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt">MARIA PEDERSEN (New York
        and District of Columbia, USA)</FONT></P></TD>
    <TD STYLE="width: 40%; padding: 0; text-indent: 0; text-align: center; vertical-align: middle">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 14pt">JONES DAY</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 14pt"></FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 14pt">&#30526;&#36948;&#22283;&#38555;&#27861;&#24459;&#20107;&#21209;&#25152;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">SOLICITORS AND INTERNATIONAL LAWYERS</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">31ST FLOOR, EDINBURGH TOWER, THE LANDMARK</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">15 QUEEN&rsquo;S ROAD CENTRAL, HONG KONG</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#39321;&#28207;&#30343;&#21518;&#22823;&#36947;&#20013;&#21313;&#20116;&#34399;&#32622;&#22320;&#24291;&#22580;&#20844;&#29237;&#22823;&#24264;&#19977;&#21313;&#19968;&#27155;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="width: 30%; padding: 0; text-indent: 0; text-align: left; vertical-align: middle"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><FONT STYLE="font-size: 7pt">TELEPHONE: (852) 2526-6895</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><FONT STYLE="font-size: 7pt">FACSIMILE : (852) 2868-5871</FONT></P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">October 31, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">David L. Orlic, Special Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">Office of Mergers &amp; Acquisitions</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>RE:</B></TD><TD STYLE="text-align: justify"><B>Actions Semiconductor Co., Ltd</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; margin-left: 0.75in"><B>Amendment No. 2 to Schedule
13E-3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; margin-left: 0.75in"><B>Filed October 20, 2016</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; margin-left: 0.75in"><B>File No. 005-81375</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">Dear Mr. Orlic,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">On behalf of Actions Semiconductor
Co., Ltd, a company organized under the laws of the Cayman Islands (the &ldquo;<B><I>Company</I></B>&rdquo;), we have set forth
below responses to the comments of the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission
(the &ldquo;<B><I>Commission</I></B>&rdquo;) contained in its letter of October 26, 2016 with respect to the Amendment No. 2 to
Schedule 13E-3, File No. 005-81375 (the &ldquo;<B><I>Schedule 13E-3/A</I></B>&rdquo;) filed on October 20, 2016 by the Company
and the other filing persons named therein. For your convenience, the Staff&rsquo;s comments are repeated below in bold and italics,
followed in each case by the responses of the filing persons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">Please note that all references
to page numbers in the responses are references to the page numbers in Amendment No. 3 to the Schedule 13E-3 (the &ldquo;<B><I>Third
Amendment</I></B>&rdquo;) or the revised preliminary proxy statement attached as Exhibit (a)-(1) thereto (the &ldquo;<B><I>Revised
Proxy Statement</I></B>&rdquo;), as the case may be, filed concurrently with the submission of this letter in response to the Staff&rsquo;s
comments. In addition, a marked copy of the Third Amendment and the Revised Proxy Statement indicating changes against the Schedule
13E-3/A and the preliminary proxy statement (the &ldquo;<B><I>Proxy Statement</I></B>&rdquo;) attached as Exhibit (a)-(1) thereto,
respectively, are being provided separately to the Staff via email. Capitalized terms not defined in this letter shall have the
same meanings assigned to such terms in the Third Amendment and the Revised Proxy Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">We represent the special committee
of the board of directors of the Company (the &ldquo;<B><I>Special Committee</I></B>&rdquo;). To the extent any response relates
to information concerning Supernova Investment Ltd. (&ldquo;<B><I>Parent</I></B>&rdquo;), Starman Limited (the &ldquo;<B><I>Merger
Sub</I></B>&rdquo;), and any of the other members of the Buyer Group, such response is included in this letter based on information
provided to the Special Committee and us by such other persons or their respective representatives.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">Concurrently with the submission
of this letter, the Company is filing via EDGAR the Third Amendment and the Revised Proxy Statement, each of which has been amended
in response to the Staff&rsquo;s comments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"><B><U>Reasons for the Merger and Recommendation
of the Special Committee, page 30</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><B><I>1.</I></B></TD><TD STYLE="text-align: justify"><B><I>We note your response to prior comment 1 and reissue
the comment. Disclosure continues to omit a &#9;representation that the merger is substantively and procedurally fair to shareholders
unaffiliated with &#9;<U>the Company</U>. Instead, disclosure continues to speak as to fairness to shareholders unaffiliated with
<U>the </U>&#9;<U>Buyer Group</U>. Please revise your disclosure in accordance with Item 1014(a) of Regulation M-A.</I></B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">In response to the Staff&rsquo;s
comment, the Proxy Statement has been revised to reflect that the Special Committee believes that the merger is substantively and
procedurally fair to shareholders unaffiliated with the Company and the Buyer Group. Please refer to the updated disclosure on
the second page of the Letter to the Shareholders and on page 8 of the Revised Proxy Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><B><I>2.</I></B></TD><TD STYLE="text-align: justify"><B><I>We note your response to prior comment 3. Please
refer to the second and third bullets under the bullet &ldquo;the likelihood that the merger would be completed based on, among
other things&hellip;.&rdquo; Please revise your disclosure to clarify how the ability to consider alternative acquisition proposals
and to terminate the merger agreement to accept a superior proposal support the determination that the merger is likely to be
completed. The fourth and fifth bullet points also do not appear to support this determination. We have previously noted that,
under the circumstances, the second and third bullet points do not appear to support the notion that the transaction is fair to
unaffiliated shareholders.</I></B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">In response to the Staff&rsquo;s
comment, we respectfully submit that the Company&rsquo;s ability to consider alternative acquisition proposals and to terminate
the merger agreement to accept a superior proposal, and that no termination fee is payable by any of the Company, Parent or Merger
Sub under any circumstance, including termination of the merger agreement, are substantive factors that the Special Committee assessed
in evaluating whether or not the merger would be completed. We have revised the Proxy Statement to better clarify that the Special
Committee acknowledged these considerations as potentially negative factors concerning the merger agreement in its deliberations
regarding the likelihood of the completion of the merger.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">Accordingly, the Proxy Statement
has been revised. Please refer to the updated disclosure on pages 32, 33, and 34 of the Revised Proxy Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"><B><U>Opinion of the Independent Committee&rsquo;s
Financial Advisor, page 38</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><B><I>3.</I></B></TD><TD STYLE="text-align: justify"><B><I>We note the response to prior comment 7. Revised
disclosure indicates that Cayman Islands law has not addressed the availability of a defense based on the absence of a fiduciary
duty. Accordingly, please clarify, if true, that it is Houlihan Lokey&rsquo;s view that the express terms of its engagement letter
would result in a determination under the law of the Cayman Islands that a contractual or fiduciary relationship does not exist
between Houlihan Lokey and the Company&rsquo;s shareholders. Please also disclose whether Houlihan Lokey intends to assert the
substance of the disclaimer as a defense to shareholder claims that might be brought against Houlihan Lokey.</I></B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -22.5pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">&#9;In response to the Staff&rsquo;s comment, the Proxy
Statement has been revised to address the issues raised in the Staff&rsquo;s comments. Please refer to the updated disclosure on
page 40 of the Revised Proxy Statement.&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -22.5pt"><B><I>&nbsp;&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">* * * * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><BR CLEAR="ALL">
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt">Please note that attached hereto as <U>Exhibit A</U>
is the written acknowledgement by each of the Company, Parent, and the other members of the Buyer Group.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">The Company appreciates the
Staff&rsquo;s attention to the review of the filing. Should you have any questions relating to the foregoing or wish to discuss
any aspect of the proposed merger or the Company&rsquo;s filings, please contact the undersigned by phone at +852 3189 7282 or
by email at julian.lin@jonesday.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 50%; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Julian Lin</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Julian Lin</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Jones Day</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt">&nbsp;&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: center; color: #333333">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: center; color: #333333"><B><U>EXHIBIT
A</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: center; background-color: white; color: #333333">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: center; background-color: white; color: #333333"><B>ACKNOWLEDGEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; background-color: white; color: #333333">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; text-indent: 0.25in">In
response to the comments of the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;)
contained in its letter dated October 26, 2016 with respect to the Amendment No. 2 to Schedule 13E-3, File No. 005-81375 (&ldquo;<B><I>Sch
13E-3/A</I></B>&rdquo;), filed on October 20, 2016 by the Company and the other filing persons named therein, the undersigned hereby
acknowledges that in connection with Amendment No. 3 to Schedule 13E-3 filed concurrently with the submission of this response,
as well as any subsequent amendment thereto filed with the Commission:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.9pt 0pt 28.35pt; text-indent: 30.55pt; background-color: white; color: #333333">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol; font-size: 10pt; color: #333333">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; color: #333333">the filing
person is responsible for the adequacy and accuracy of the disclosure in the filings;</FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.9pt 0pt 28.35pt; text-indent: 30.55pt; background-color: white; color: #333333">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol; font-size: 10pt; color: #333333">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; color: #333333">Staff comments
or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to
the filings; and</FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.9pt 0pt 28.35pt; text-indent: 30.55pt; background-color: white; color: #333333">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol; font-size: 10pt; color: #333333">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; color: #333333">the filing
person may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.</FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; background-color: white; color: #333333">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt; color: #333333">Dated as of </FONT><FONT STYLE="font-size: 10pt">October 31, 2016</FONT></TD>
    <TD COLSPAN="3" STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; color: #333333"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; color: #333333"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; color: #333333"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; color: #333333"><B>Actions Semiconductor Co. Ltd</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 5%; padding: 0; text-indent: 0; text-align: right"><FONT STYLE="font-size: 10pt; color: #333333">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt; width: 40%"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Yu-Hsin, LIN</FONT></TD>
    <TD STYLE="width: 5%; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Yu-Hsin (Casper), Lin</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Chairman of the Special&nbsp;Committee</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: 0.5in; background-color: white; color: #333333">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Supernova Investment Ltd.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="width: 5%; padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:&nbsp;</FONT></TD>
    <TD STYLE="width: 40%; border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Hsuan-Wen, CHEN</FONT></TD>
    <TD STYLE="width: 5%; padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Hsuan-Wen (Niccolo), Chen </FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Starman Limited</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Hsuan-Wen, CHEN</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Hsuan-Wen (Niccolo), Chen </FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">&nbsp;<B>Surrey Glory Investments Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Yung Sen, CHANG</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Yung Sen, Chang</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Tongtong Investment Holding Co., Ltd.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Yung-Chin, LEE</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Yung-Chin, Lee</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Perfectech Int&rsquo;l Ltd.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Lewis Chi-Tak, LO</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Lewis Chi-Tak, Lo</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Allpremier Investment Limited</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; width: 50%">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt; width: 5%"><FONT STYLE="font-size: 10pt; color: #333333">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt; width: 40%"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Yingna, MA</FONT></TD>
    <TD STYLE="padding-left: 28.35pt; width: 5%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Yingna, MA</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Octovest International Holding Co., Ltd.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ I-Ming, PAN</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: I-Ming, Pan (aka Robin Pan)</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Ventus Corporation</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Hsin, TANG</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Hsin, Tang</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Middlesex Holdings Corporation Inc</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Yung-Chieh, LIN</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Yung-Chieh, Lin</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Rich Dragon Consultants Limited</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Jr-Neng, CHANG</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Jr-Neng, Chang</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Nutronics Technology Corporation</B></FONT></TD></TR>
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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Fu Chi, LEE</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Fu Chi, Lee</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Uniglobe Securities Limited</B></FONT></TD></TR>
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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Chun Mei CHEN De Chang</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Chun Mei Chen De Chang</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>New Essential Holdings Limited</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Sui Gin, CHANG</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Sui Gin, Chang</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Embona Holdings (Malaysia) Limited</B></FONT></TD></TR>
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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Chia-Wen, YEH</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Chia-Wen, Yeh</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Suffolk Dragon Ventures Ltd</B></FONT></TD></TR>
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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
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    <TD STYLE="padding-left: 28.35pt; width: 50%">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt; width: 5%"><FONT STYLE="font-size: 10pt; color: #333333">By:</FONT>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt; width: 40%"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Shu-Lin, CHEN</FONT></TD>
    <TD STYLE="padding-left: 28.35pt; width: 5%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Shu-Lin, Chen</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333"><B>Top Best Development Limited</B></FONT></TD></TR>
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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
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    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 18.1pt"><FONT STYLE="font-size: 10pt; color: #333333">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">/s/ Li-Li, YEH HSU</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Name: Li-Li, Yeh Hsu</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 28.35pt; text-indent: 220.3pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD>
    <TD STYLE="padding-left: 28.35pt"><FONT STYLE="font-size: 10pt; color: #333333">Title: Sole Director</FONT></TD>
    <TD STYLE="padding-left: 28.35pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: 0.5in; background-color: white; color: #333333">&nbsp;&nbsp;&nbsp;</P>

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