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12.02 2014

Announcement of the base day of share swap between the company and Forepi

1.Date of occurrence of the event:2014/12/02

2.Company name:Epistar Corporation

3.Relationship to the Company (please enter ”head office” or

  ”subsidiaries”):head office

4.Reciprocal shareholding ratios:NA

5.Name of the reporting media:NA

6.Content of the report:NA

7.Cause of occurrence:

The share swap between the Company and Forepi was approved by the Financial

Supervisory Commission on 2014/12/01 by Letter No.1030046512. According to

resolution of special shareholders' meeting, the base day of share swap will

still be on 2014/12/30. If there any force majeure, request form government

or other matters according share swap agreement need to make adjustment of

record date, the chairman is authorized to decide another closing date and

make announcements.

8.Countermeasures:None

9.Any other matters that need to be specified:None