Lite-On LTR-48126S: 48X write 12X RE-Write 48X read.
Lite-On LTR-40126S: 40X write 12X RE-Write ??X Read, maybe just a LTR-48126S with a modified firmware?
Lite-On LTR-40126H: 40X write 12X RE-Write ??X read.
That's all we know for now, more information will come as soon as we knows more.
And we also have our own dedicated Lite-On forum here.
Source: CD-Freaks