After launching Snapdragon 835 & Exynos 8895 which were the first chip to be built in 10 nm tech which was LPE (Low Power Early). Now Samsung is going to start producing second generation of 10 nm chip called LPP ( Low Power Plus).It has enhancement to 3DFinFET structure.

It will get 10% improvement in performance & 15% power consumption over the first gen. It will be also launched with both Exynos and Snapdragon variant. Samsung is currently installing the new line in the manufacturing plant located in South Korea.The chip will be ready by Q4 of this year.

The second gen 10 nm will be slight improvement when compared to SD 835,and it might be small upgrade over performance and battery life.

Source