<SEC-DOCUMENT>0000950103-16-010333.txt : 20160620
<SEC-HEADER>0000950103-16-010333.hdr.sgml : 20160620
<ACCEPTANCE-DATETIME>20160120122301
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-16-010333
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ADVANCED SEMICONDUCTOR ENGINEERING INC
		CENTRAL INDEX KEY:			0001122411
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		26 CHIN THIRD ROAD
		STREET 2:		NANTZE EXPORT PROCESSING ZONE
		CITY:			KAOHSIUNG TAIWAN
		STATE:			F5
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		26 CHIN THIRD ROAD
		STREET 2:		NANTZE EXPORT PROCESSING ZONE
		CITY:			KAOHSIUNG TAIWAN
		STATE:			F5
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <td colspan="2" style="font-size: 10pt">&nbsp;</td>
    <td nowrap style="font-size: 8pt; font-weight: bold">New York<br>
Menlo Park<br>
Washington DC<br>
S&atilde;o Paulo<br>
London</td>
    <td style="font-size: 8pt; font-weight: bold">Paris<br>
Madrid<br>
Tokyo<br>
Beijing<br>
Hong Kong</td></tr>
<tr style="vertical-align: top">
    <td colspan="4" style="font-size: 10pt"><img src="image_001.jpg" alt="DavisPolk" style="height: 30px; width: 155px"></td></tr>
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    <TD COLSPAN="4" STYLE="font-size: 10pt">&nbsp;</TD></TR>
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    <td colspan="2">
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><b>George R. Bason, Jr.</b></P></td>
    <td colspan="2" style="font-size: 10pt">&nbsp;</td></tr>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
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    <td>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Davis Polk &amp; Wardwell <font style="font-size: 10pt">LLP</font></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">450 Lexington Avenue<br>
        New York, NY 10017</P></td>
    <td>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">212 450 4340 tel</P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">212 701 5340 fax</P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">george.bason@davispolk.com</P></td>
    <td colspan="2" style="font-size: 10pt">&nbsp;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="4" style="text-align: right; font-size: 10pt; text-transform: uppercase; font-weight: bold">&nbsp;</td></tr>
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    <TD COLSPAN="2" STYLE="font-size: 10pt">January 20, 2016</TD></TR>
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    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
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    <TD STYLE="width: 7%; font-size: 10pt">Re:</TD>
    <TD STYLE="width: 93%; font-size: 10pt">Siliconware Precision Industries Co., Ltd. Combined Schedule TO-T and Schedule 13E-3 filed December 29, 2015 by Advanced Semiconductor Engineering, Inc., File No. 005-79592</TD></TR>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">David L. Orlic, Esq.<BR>
United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, NE<BR>
Washington, DC 20549</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Dear Mr. Orlic:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">On behalf of Advanced Semiconductor Engineering, Inc. (&ldquo;<B>ASE</B>&rdquo;),
we hereby submit ASE&rsquo;s responses to the comments of the staff of the Division of Corporation Finance (the &ldquo;<B>Staff</B>&rdquo;)
of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) set forth in your letter dated January 11, 2016
with respect to the above-referenced Combined Schedule TO-T and Schedule 13E-3 (the &ldquo;<B>Schedule TO-T</B>&rdquo;) filed in
connection with ASE&rsquo;s offer to purchase up to 770,000,000 common shares, including those represented by American depositary
shares, representing approximately 24.71% of the issued and outstanding share capital, of Siliconware Precision Industries Co.,
Ltd. (&ldquo;<B>SPIL</B>&rdquo;) through concurrent tender offers in the United States and the Republic of China.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">This letter and Amendment No. 2 to the Schedule TO-T (&ldquo;<B>Amendment
No. 2</B>&rdquo;) are being filed with the Commission electronically today. In addition to the electronic filing, we are delivering
via hand delivery a hard copy of this letter, along with two courtesy copies of Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">For the convenience of the Staff, each of the Staff&rsquo;s comments
is reproduced in bold and is followed by the corresponding response of ASE. All defined terms in this letter have the same meaning
as in the Amended and Restated U.S. Offer to Purchase filed as an exhibit to the Schedule TO-T (the &ldquo;<B>U.S. Offer to Purchase</B>&rdquo;),
unless otherwise indicated.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B><U>General</U></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD><B>Given the nature of the comments contained in this letter, please tell us how you intend to publish, send or give the additional
and/or revised information to security holders.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"><U>Response:</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">ASE supplementally advises the Staff that
the additional and/or revised information responsive to the Staff&rsquo;s comments has been added by amendment to the U.S. Offer
to Purchase. Please see Amendment No. 2, which has been filed with the Commission electronically today.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B><U>Fairness of the Offers and the Proposed Combination, page
21</U></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD><B>Summaries of both Crowe Horwath opinions must be published, sent or given to security holders. See Item 1015(b)(6) of Regulation
M-A. Please advise.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"><U>Response:</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
revised disclosure has been added on page 23 of the U.S. Offer to Purchase under the heading &ldquo;Special Factors&mdash;Section
3&mdash;Fairness of the Offers and the Proposed Combination&rdquo;. Please see Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD><B>Please provide the disclosures required by Item 1015(b)(3)-(5) of Regulation M-A. We note in this regard that Item 1015(b)(4)
requires disclosure of compensation received or to be received.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"><U>Response:</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
revised disclosure has been added on page 23 of the U.S. Offer to Purchase under the heading &ldquo;Special Factors&mdash;Section
3&mdash;Fairness of the Offers and the Proposed Combination&rdquo;. Please see Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD><B>We note disclosure stating that, in reaching a conclusion as to fairness, the filing persons analyzed SPIL&rsquo;s total
enterprise value, which included estimates of the value of certain of SPIL&rsquo;s assets. Please disclose this valuation.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"><U>Response:</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
revised disclosure has been added on page 23 of the U.S. Offer to Purchase under the heading &ldquo;Special Factors&mdash;Section
3&mdash;Fairness of the Offers and the Proposed Combination&rdquo;. Please see Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>5.</B></TD><TD><B>Please disclose whether the filing persons considered historical market prices in valuing SPIL. See Instruction 2(ii) to
Item 1014 of Regulation M-A.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"><U>Response:</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
revised disclosure has been added on page 23 of the U.S. Offer to Purchase under the heading &ldquo;Special Factors&mdash;Section
3&mdash;Fairness of the Offers and the Proposed Combination&rdquo;. Please see Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B><U>Effects of the Offer, page 24</U></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>6.</B></TD><TD><B>Please provide the disclosures required by Instruction 3 to Item 1013 of Regulation M-A.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>



<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"><U>Response:</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
revised disclosure has been added on page 24 of the U.S. Offer to Purchase under the heading &ldquo;Special Factors&mdash;Section
4&mdash;Effects of the Offers&rdquo;. Please see Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B><U>Certain Information Concerning SPIL, page 43</U></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>7.</B></TD><TD><B>Given that financial information required by Item 13 of Schedule 13E-3 has been incorporated by reference, summary financial
information, as described in Item 1010(c) of Regulation M-A, must be publish, sent or given to security holders. See Instruction
1 to Item 13 of Schedule 13E-3. Please advise.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"><U>Response:</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
revised disclosure has been added on page 43 of the U.S. Offer to Purchase under the heading &ldquo;The Offer&mdash;Section 8&mdash;Certain
Information Concerning SPIL&rdquo;. Please see Amendment No. 2. ASE supplementally advises the Staff that SPIL&rsquo;s financial
statements are prepared in accordance with International Financial Reporting Standards and in accordance with amendments adopted
by the Commission that became effective on March 4, 2008, SPIL is not required to, and does not, provide a reconciliation to generally
accepted accounting principles in the United States. In addition, ASE notes that its ability to present summary financial information
of SPIL in accordance with Item 1010(c) of Regulation M-A is necessarily limited to that information which SPIL publicly files
with the Commission. In particular, the ratio of earnings to fixed charges was not included, or otherwise derivable from, SPIL&rsquo;s
Annual Report on Form 20-F for the year ended December 31, 2014 filed on April 27, 2015. In the context of a third-party tender
offer, ASE does not have access to SPIL&rsquo;s financial records, management or accountants. As the Offer to Purchase notes, SPIL
is not cooperating with ASE in connection with the Offers.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">**************</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">ASE has authorized us to confirm on its behalf that:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>ASE is responsible for the adequacy and accuracy of the disclosure in the filing;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action
with respect to the filing; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>ASE may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>



<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Please contact the undersigned at (212) 450-4340 should you require
further information or have any questions.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Sincerely,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">/s/ George R. Bason, Jr.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">George R. Bason, Jr.</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD><P STYLE="margin-top: 0; margin-bottom: 0">Joseph Tung</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">Chief Financial Officer<BR> Advanced Semiconductor Engineering, Inc.</P></TD>
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