VanVillian,

Here is a good read on MOU/LOI's and how they differ between China and the US.

http://www.chinamericalegaladvisors.com/memorandum-understanding-letter-intent-legally-binding-usa-china/

It would be nice to see the details of the MOU signed between POET & Accelink back in 2018, and also to see what has changed.

Perhaps POET is still partnered with Accelink on 10/25G for Telecoms, as per the Mar 5, 2018 news release?:

SAN JOSE, CA, March 5, 2018 – POET Technologies Inc. (“POET”) (OTCQX: POETF; TSX Venture: PTK), a designer, developer and manufacturer of optoelectronic devices, including light sources, passive wave guides and Photonic Integrated Circuits (PIC), today announced the Company has entered into a Memorandum of Understanding (MOU) for the co-development of products with Accelink Technologies Co., Ltd. (“Accelink”), a leading global supplier of optical components and subsystem products to the datacom, telecom and network access markets.  As “Preferred Co-Development Partners” the MOU outlines a path for mutual cooperation with the objective of developing, qualifying and selling a family of transceiver products based on POET’s low-cost, high-performance Optical Interposer Platform.

More specifically, the MOU is aimed at rapidly commercializing a series of advanced multichannel (100/400G) transmit and receive devices for the datacom markets and low-cost single channel (10/25G) products for telecom applications.  POET will be providing engineering samples of its optical engines to Accelink on a preferred basis for internal testing and initial qualification.

https://poet-technologies.com/news/2018-mar-5.html