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Transfer to Professional Securities Market

21st Dec 2007 07:14

To:Issuer ImplementationLondon Stock Exchange10 Paternoster SquareLondon EC4M 7LS&Listing ApplicationsUK Listing AuthorityThe Financial Services Authority25 The North ColonnadeCanary WharfLondonE14 5HS 19th December, 2007Dear Sirs, TRANSFER TO PROFESSIONAL SECURITIES MARKET Issuer: Acer Incorporated Description of securities: GDR (Bifur) ISIN and/or SEDOL code: US0044342055 / US0044341065

I confirm that the above named securities, which were admitted to trading on the Main Market, are to be transferred to the Professional Securities Market on 31st December, 2007.

Your sincerelyName: Howard ChanPosition: Chief Finance OfficerCompany: Acer Incorporated

ACER INCORPORATED

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