Exhibit 10.73

(LOGO)                                                 Dah Sing Financial Centre
Dah Sing Bank                                          108 Gloucester Road,
                                                        Hong Kong

25th September, 2007

Private & Confidential

Concord Camera HK Ltd.
14/F ADP Pentagon Centre
98 Texaco Road
Tsuen Wan
N.T.

For kind attention of
Mr. Wong Kim Fai Paul

Dear Sirs,

Re:   Banking Facilities

We have the pleasure to inform you that we will extend your banking facilities
for another one-month time with expiry date amended to 31st October, 2007. Your
existing facilities will be unchanged for these period. In the meantime, your
facilities are under review and detailed facility letter will be issued
immediately to you upon approval of our review.

Yours faithfully,
For and on behalf of
Dah Sing Bank, Limited

      Henry P.H. Lau
- ---------------------------
Authority Signature
Commercial Banking Division
VT/(3916)/hh



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Telephone: 2507 8866    Cable: Dahsingbank    Telex: 74063 DSB HX    Fax: 2598 5052    Website: www.dahsing.com