<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>3
<FILENAME>h01137exv8w1.txt
<DESCRIPTION>EX-8.1 MANUFACTURING SUBSIDIARIES OF REGISTRANT
<TEXT>
<PAGE>
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                                                                     EXHIBIT 8.1

        MANUFACTURING SUBSIDIARIES OF REGISTRANT AS OF DECEMBER 31, 2006

<TABLE>
<CAPTION>
                                                                  OTHER NAMES UNDER WHICH
                                      STATE OR JURISDICTION OF     SUCH SUBSIDIARY DOES
      NAME OF THE SUBSIDIARIES             INCORPORATION                 BUSINESS             OWNERSHIP INTEREST
-----------------------------------   ------------------------    -----------------------     ------------------
<S>                                   <C>                         <C>                         <C>
WaferTech, LLC                        Delaware, U.S.A.                     None                     99.996%
</TABLE>

</TEXT>
</DOCUMENT>