FIRST AMENDMENT TO LEASE

Exhibit 10.10

FIRST AMENDMENT TO LEASE

THIS FIRST AMENDMENT TO LEASE (“First Amendment”) dated as of the 15th day of May, 2006 (the “Effective Date”) is by and between HENRY A. PAPPANI and DONALD A. PERRUCCI, Co-Trustees under the Testamentary Trust created by the Will of Anthony Paul Perrucci, deceased; and DONALD A. PERRUCCI, or his successor Trustee, under Josephine E. Perrucci Revocable Trust dated July 7, 1978 (“Landlord”) and SIRF TECHNOLOGY, INC., a Delaware corporation (“Tenant”).

RECITALS

By that certain Industrial/Commercial Lease dated May 20, 2004 (the “Lease”), Landlord did lease to Tenant and Tenant did lease from Landlord certain premises containing approximately 23,040 rentable square feet known as and numbered 217 Devcon Drive, San Jose, California (referred to in the Lease as the “Premises”), which Premises are more particularly described in the Lease.

Landlord and Tenant have agreed to modify and further extend the Term of the Lease for one (1) period of three (3) years, upon the terms and conditions contained in the Lease, except as set forth in this First Amendment.

Landlord and Tenant are entering into this First Amendment to set forth said extension of the Term and to amend the Lease.

NOW THEREFORE, in good and valuable consideration, Landlord and Tenant hereby agree to and with each other as follows:

Modification of Agreed Use (Paragraph 1.8). The Premises shall be used and occupied for general office, shipping storage, research and development and other legally related uses.

Upon execution of this Lease Amendment, Tenant shall pay to Landlord one month’s rent of $37,376.04 (the new monthly rental amount), and also pay to Landlord an increased Security Deposit amount of $50,000 (pay to Landlord $29,600, as $20,400 Sec. Deposit was paid to Landlord upon execution of original Lease).

Tenant agrees to obtain liability insurance coverage for the Expansion Space naming Landlord as additional insured upon execution of this Lease Amendment, and shall obtain all Worker’s Compensation/Contractor Liability Insurance coverages from contractors who will be performing the TI work at Premises.

Tenant shall have the right to all parking spaces available to Premises as adhere to in Exhibit #1 -Assigned Parking Spaces. If Tenant changes the use of the building whereby parking spaces or other building fixtures must be modified (ie, building permit requirement), Tenant shall be responsible for all said modifications and expenses related to them.

In addition, Tenant shall be allowed to use the monument sign exclusively for its use. Building mounted signage as shown in Exhibit 2 -Approved Signage for the Bering Drive and Devcon Drive sides of Premises, glass doors and monument. Tenant shall obtain sign permits for all signs mounted on the building, and shall have all signs installed in a good quality manner and by a licensed contractor. Tenant agrees to provide Landlord with a copy of all approved signage for Landlord’s files.

Landlord agrees to cooperate with Tenant on all signatures Tenant may need from Landlord for TI work and signage that has been approved in writing by Landlord for the Premises.

The lease rental amounts for the renewal term shall be set at 95% of the fair market rate for the lease of similar properties in the general area of the Premises at the time of the exercise of the Option to Renew. However, in no event shall the rental rate be reduced below the Basic Rent rate of the final year of the lease term of this Lease Amendment. All other lease option terms to be negotiated and documented prior to Renewal Option.

Tenant shall be allowed to perform Tenant Improvements as listed in Exhibit 3 – Tenant Improvement List. Tenant shall obtain all necessary permits and licenses from the City for said improvements, and shall hire a licensed and insured contractor to perform all tenant improvement work. Tenant agrees to provide Landlord with copies of all permits obtained for all improvements, as well as “As-Built” plans, contracts and specifications, for Landlord’s files. Tenant shall not be required to restore the Expansion Space provided that Landlord has consented in writing to all such improvements lo be made in Expansion Space, and/or in Original Space / Premises already leased by Tenant.

This First Amendment has been executed by the authorized representatives of the undersigned parties as of the Effective Date set forth above. All other terms and conditions as stated in the original Lease shall remain unchanged, and in full force and effect for this Lease Amendment.

Exhibit 1. Assigned Parking Spaces

EXHIBIT 1

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Exhibit 2. Approved Signages

[SiRF Signage Image – 48”]

[SiRF Signage Image – 5”]

SiRF List of Improvements for 217 Devcon Drive Lease