EXHIBIT 8.1 [LETTERHEAD] October 6, 1995 ICOT Corporation 3801 Zanker Road San Jose, California 95150 Merger Pursuant to the Amended and Restated Agreement and Plan of Reorganization and Merger, dated as of August 3, 1995, as amended, by and among...Amended and Restated Agreement and Plan of Reorganization and Merger • October 10th, 1995 • Icot Corporation • Computer communications equipment
