SOITEC products address the requirement of optical function integration onto a CMOS chip for low-cost and high-speed optical transceivers.  Kind of sounds like POET's design intention of a hybridization, and getting our foot in the door with silicon CMOS first.  SOITEC is only working with the 40G, but do not doubt that they will also pursue 100G because of where the industry is heading.  A little something to blow you away is that they are trading at 195 times earnings.  That is much more than the industry average, however they are justified at times because of exceptional growth potential with the markets in which they are working.