Vikuiti^™ is a 3M^™ brand of LCD optical enhancement and protection films. The Vikuiti^™ product line of films consists of Protection Films, Light Control Films, and Brightness Enhancement Films. The films are primarily comprised of a PET base, a hard coat, and a silicone elastomer adhesive in a laminate. Laser processing of Vikuiti^™ films is possible with a 9.3 or 10.6 micron CO₂ laser without a noticeable difference in process quality. Laser processing Vikuiti^™ films is usually not possible with a 1.06 micron fiber laser, as the wavelength is not readily absorbed by these materials. When laser cutting Vikuiti^™ films, the laser efficiently ablates the laminate to produce a clean, damage-free cut edge with minimal heat affected zone free of discoloration. The laser can also be modulated to cut to specific liners in the tape without penetrating the liner for controlled layer cutting. When laser marking Vikuiti^™ with a CO₂ laser, the beam modifies the surface of the polymer to change its appearance, which is typically a light frosted mark on the surface of the substrate.