This firmware is for SYSBAY S-MP99 Tablet.
File 1, File 2, File 3
1. download LiveSuite from here. Once this has downloaded, extract it and run LiveSuitPack_v1.07.exe from the folder you extracted to.
You may get a warning regarding an unsigned driver, if so then just accept and let the program run.
2. with the tablet turned on, hold and press the power button for 10 secs until it shuts down.
3. hold down the VOL+ button and connect the tablet to your computer with the USB cable. With the VOL+ button still held down, tap the POWER button about 10 times.Then let go of the VOL+ and POWER button.
4. Click Yes button when the computer prompts you for drivers.