The Theta was announced on 5 September 2013, the camera allows you to capture unique 360° spherical imagery and video with just a single click. Dual lens design, sleek form factor and eye-catching white finish. From both the lenses the camera full spherical image in every click. You also get plenty of manual modes that includes exposure, and Auto, Shutter-Priority, and ISO Priority exposure modes.
The Upcoming THETA camera is rumored to feature 4K video, the announcement date is not know yet but the camera is expected to arrive soon.
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source- pentaxrumor.com