EXHIBIT 10.14 [LETTERHEAD OF COMERICA LEASING CORPORATION] March 30, 1998 Mr. Richard Bradford Controller Digital Testing Services, Inc. 3600 Peterson Way Santa Clara, CA 95054 Dear Richard: Comerica Leasing, a Division of Comerica Bank ("Lessor") is pleased to offer the following commitment for a finance/capital lease line of credit to ISE Labs, Inc. and Digital Testing Services, Inc. ("Co-Lessees") for the acquisition of Hewlett Packard and Seiko Epson Handlers. Outlined below are the major terms and conditions of this commitment: Lease Line Amount: $10,000,000 Lease Line Expiration: March 1, 1999 Lease Term: 60 Months Net Lease: Lessee will be responsible for all maintenance, taxes, insurance and all other costs relating to the operation of the equipment. Benefits of Ownership: Title and all benefits of ownership will be retained by Lessee. Rental Payments: 60 fixed payments at 2.025247% of total equipment cost, due monthly in arrears, the first of which is due 30 days from lease closing (7.95% A.P.R.). Interim Payments: Interim payments made by Comerica Leasing to the vendors prior to equipment acceptance and lease commencement shall be funded on an Interim Lease Schedule at Comerica Bank's prevailing prime rate of interest. Interest only shall be due and payable upon the expiration of the Interim Lease Schedule or commencement of the base lease term, whichever occurs first. [LETTERHEAD OF COMERICA LEASING CORPORATION] Mr. Richard Bradford March 30, 1998 Page Two Lease Termination The Lessee has the option to purchase Option: the equipment for $1.00. CONDITIONS: IF THIS COMMITMENT MEETS WITH YOUR APPROVAL, IT IS THEN SUBJECT TO THE FOLLOWING ADDITIONAL CRITERIA: 1) Execution of all mutually agreeable documentation necessary to effect each takedown under the lease line of credit. 2) Rental payment quotations apply only to leases closed on or before April 13, 1998, after which they are subject to change. Rental payments are based on a 5-year constant yield-to-maturity treasury at 5.72%. For leases closed after April 13, 1998, rental payments will be adjusted to reflect the treasury rates in effect at the time of closing. The monthly rental factor will become fixed for the term of the lease commencement. 3) The above commitment and Lessor's willingness to enter into a lease is based upon there being no developments which, in the sole opinion of Lessor, would adversely affect the Lessee's creditworthiness and/or ability to meet any obligations. 4) Lessee must provide Lessor with a Certificate of Insurance at closing showing Comerica Leasing, a Divisions of Comerica Bank as a named insured for physical damage risks. [LETTERHEAD OF COMERICA LEASING CORPORATION] Mr. Richard Bradford March 30, 1998 Page Three We appreciate the opportunity to extend this commitment for your consideration and look forward to continuing our relationship with ISE Labs and Digital Testing Services. Should there be any questions, please do not hesitate to contact me at (408) 271-4060. Sincerely, /s/ Mark H. Freund Mark H. Freund Vice President cc: Ray Grammer Mary Beth Suhr