Fuji Photo Film recently announced that it plans to build two more plants to manufacture TAC (Triacetate Cellulose) film, which is a key component of LCD panels, besides a plant which is already under construction. The three plants will be located in Kumamoto Prefecture, Japan, with the first plant starting production in October 2006, the second in August 2007, and the third one in April 2008. Originally the third factory was slated to start operations in 2010, but due to strong demand in the LCD industry, the company has decided to bring this date forward to 2008. It will invest a total of 110 billion Yen in the three plants.