Ok its not a complete hack, but its a start. Here is what I did and the results:

1. Using a PDA with TVremote control software I uploaded a Awia ccf file found at this web site: http://www.remotecentral.com

2. Turned on the player without a disk.

3. Pressed clocked which gave me Servo Adjust completed sign on my L300.

4. Now I pressed the sleep tab which in turn gave me a Completed Cold Start.... Current Ver: XXXXXX:XX:XXXXX Region Code: 9 sign.

After this I inserted a region 2 disk to no avail, as it still gives me a wrong region code error.

I now pressed just the clock tab on my PDA followed by inserting a region 2 disk. This still didn't work, however the warning sign came up as a wrong TV system instead of the usual region code error message.

Now I know that the L300 its just a software restriction which prevents PAL and not a hardware. I know this because I attached an external Pal signal which worked perfectly, sound and color, for a brief second or two, so my guess there a lock in the firmware as well.

One further function I found on the awia remote is the mode tab which gives me color bars. Perhaps this may have something to do with the TV system lock.

Finally, I have noticed that once I turn the player off and on again I am promted with the select langauge display and everything returns back as it was, so nothing is saved. There must be some additional steps which I must be missing and any help will be greatly appreciated.

Many Thanks in advance.