POET has signed MOUs for Wafers with their proprietary IP.

"The Company has, for the first time, engaged commercial epitaxial wafer suppliers in providing wafers with the unique and proprietary POET epitaxial stack. While comprehensive discussions are underway with a number of potential foundry and epitaxial wafer partners, we have recently signed memorandums of understanding with some of these companies and expect to continue this process."

I know they're "only MOUs" for now. However, keep in mind the minute you give someone this "recipe" to someone, it makes you vulnerable. IP theft is a very real concern for POET, enabling foundries with your proprietary process isn't done on a whim, they would only do this with secured deals or something very significant behind it.