<SEC-DOCUMENT>0000950103-16-010543.txt : 20160620
<SEC-HEADER>0000950103-16-010543.hdr.sgml : 20160620
<ACCEPTANCE-DATETIME>20160128095550
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-16-010543
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160128

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>
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        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>George R. Bason, Jr.</B>&nbsp;</P></td>
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    <td colspan="2" style="font-size: 10pt">January 28, 2016</td></tr>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <td style="width: 7%; font-size: 10pt">Re:</td>
    <td style="width: 93%; font-size: 10pt">Siliconware Precision Industries Co., Ltd. Amendment No. 2 to Combined Schedule TO-T and Schedule 13E-3 filed January 20, 2016 by Advanced Semiconductor Engineering, Inc., File No. 005-79592</td></tr>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</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">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 22, 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. 3 to the Schedule TO-T (&ldquo;<B>Amendment
No. 3</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. 3.</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>We note your response to prior comment 1. We do not believe that Edgar filing is adequate to disseminate the revised disclosure,
including the financial statements and summaries of the fairness opinions. Please tell us specifically 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>


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    <!-- Field: /Page -->

<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,
ASE has confirmed to us its understanding that pursuant to Rule 14d-4(d) of the Securities Exchange Act of 1934 (the &ldquo;<B>Act</B>&rdquo;)
it is required to disseminate material changes to the previously published U.S. Offer to Purchase in a manner reasonably designed
to inform SPIL&rsquo;s shareholders of such changes. For the reasons discussed below, ASE respectfully submits to the Staff that
the revisions to the U.S. Offer to Purchase contained in Amendment No. 2 to the Schedule TO-T (&ldquo;<B>Amendment No. 2</B>&rdquo;)
are not material in nature.</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">A filing person is only required to disseminate
amendments in a manner reasonably designed to inform shareholders of their content and the standard for determining whether such
dissemination is necessary is whether any change set forth in such amendments are &ldquo;material.&rdquo; The Supreme Court held
in <I>TSC Industries, Inc. v. Northway</I>, 426 U.S. 438 (1976) that in the context of a tender offer, a change is deemed material
only when it would have assumed actual significance in the deliberation of a reasonable investor, and the United States Court of
Appeals, Second Circuit held in <I>Spielman v. General Host Corp.</I>, 402 F. Supp 190 (S.D.N.Y. 1975), aff&rsquo;d 538 F.2d 39
(2d Cir. 1976) held that a change is material if stockholders who tendered their shares would probably not have tendered their
shares if they had been aware of such change at the time that they tendered their shares.</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">The Commission has taken the position that
waivers of a minimum share condition or changes with respect to the consideration offered and the number of shares sought (<I>See</I>
Interpretive Release Relating to Tender Offer Rules, Release No. 24296, April 3, 1987) constitute material changes that require
dissemination to shareholders. These changes to the fundamental terms of the tender offer would, by their nature, influence a shareholder&rsquo;s
decision to tender its shares because they would affect the amount of consideration to be received by such shareholder in the tender
offer as well as the likelihood of the offeror succeeding in completing a back-end merger with the issuer.</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">The revisions made to the U.S. Offer to Purchase
in Amendment No. 2 do not contain these or other similar changes. The essential features and significance of ASE&rsquo;s offer,
including its terms, purposes and effects, have not been changed. ASE has informed us that it believes that a reasonable investor
that tendered its SPIL common shares or American depositary shares prior to the filing of Amendment No. 2 would not change its
decision to tender on the basis of these revisions because they are not adverse factors or otherwise material considerations to
such investor. The two most significant revisions to the U.S. Offer to Purchase contained in Amendment No. 2 were the inclusion
of summary financial information of SPIL and the inclusion of summaries of two fairness opinions delivered to ASE in connection
with its offer. We respectfully submit that the full text of each fairness opinion was filed on ASE&rsquo;s Combined Schedule TO-T
and Schedule 13E-3 on December 29, 2015 and that the summary financial data was extracted solely from SPIL&rsquo;s Annual Report
on Form 20-F for the year ended December 31, 2014 filed with the Commission on April 27, 2015 and that ASE has informed us that
it believes that SPIL&rsquo;s shareholders have had ready and sufficient access to such materials through the Commission&rsquo;s
EDGAR filing system. Therefore, ASE respectfully submits to the Staff it has complied with the disclosure requirements of Rule
14d-4(d) of the Act.</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>We note your response to prior comment 3. Please provide the disclosure required by Item 1015(b)(5) of Regulation M-A, or
direct us to where this disclosure appears.</B></TD></TR></TABLE>

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


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<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. 3.</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="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>


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    <!-- Field: /Page -->

<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>

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

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD>Joseph Tung</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-indent: 0in">Chief Financial Officer<BR>
Advanced Semiconductor Engineering, Inc.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-indent: 0in">&nbsp;</P>

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

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
