Korean Samsung announced on January 27 that the company has begun mass producing flat panels for use in 3D LCD (Liquid Crystal Display) and LED (Light Emitting Diode)-backlit LCD TVs, Dow Jones reported on January 27. The panels will be produced for 3D TVs with sizes of 40-inch, 46-inch and 55-inches. Samsung's 3D TVs will feature a 240 Hertz refresh rate and a nearly 4 millisecond response rate, and will enable viewers to view Full HD 1080p content, the Yonhap News Agency reported on January 26. The company recently stated that in 2010, the company aims to sell 35 million LCD TVs and 10 million LED TVs, nearly quadruple the number of LED TVs sold in 2009, according again to Dow Jones.