Exhibit 4.50

CONFIDENTIAL

Zastron Electronic (Shenzhen) Company Limited
Gusu Industrial Estate,
Xixiang, Baoan,
Shenzhen, PRC                                                                                                                                                               02January2008

Attn: Mr. John Farina;
Ms. Connie Sit;
Mr. Gawain Chan;

Dear Sir and Madam,

Ref: BANKING FACILITY

We refer to our facility letter dated 7 June 2007 (the “Facility Letter”) and are pleased to advise that the Facility Letter shall be amended as follows:

Borrower	:	Zastron Electronic (Shenzhen) Company Limited
Lender:	:	HSBC Bank (China) Company Limited, Shenzhen Branch.
Security	:	Previous: Corporate Guarantee for USD10,000,000.- from Nam Tai Electronics, Inc., supported by board resolution.
		New: Corporate Guarantee for USD10,000,000.- from Nam Tai Electronic & Electrical Products Limited to be supported by board resolution.

All other terms and conditions stipulated in our Facility Letter of 7 June 2007 remain unchanged.

In all other respects, the Facility Letter shall remain in full force and effect, including our right to review those facilities, withdraw and demand for repayment at any time.

Please confirm your agreement by arranging for the duplicate of this letter to be signed and returned to the Bank at the above address on or before 02 February 2008.

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We are pleased to be of continued assistance.

Yours sincerely,

For and on behalf of	Accepted by
HSBC Bank (China) Company Limited	Zastron Electronic (Shenzhen)
Shenzhen Branch	Company Limited

	[Chop in Chinese]
/s/ Fay Zhou	/s/ [signature illegible]
Faye Zhou	Authorised Signature(s) & Chop
Vice President	Date:
Commercial Banking

Barry Yiu

Barry Yiu

Senior Vice President

Commercial Banking

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