<SEC-DOCUMENT>0000950103-16-011140.txt : 20160620
<SEC-HEADER>0000950103-16-011140.hdr.sgml : 20160620
<ACCEPTANCE-DATETIME>20160216121527
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-16-011140
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160216

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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<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td colspan="2" style="font-size: 10pt"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td>
    <td nowrap style="font-size: 8pt; font-weight: bold"><FONT STYLE="font-size: 9pt">New York<br>
    Menlo Park<br>
    Washington DC<br>
    S&atilde;o Paulo<br>
    London</FONT></td>
    <td style="font-size: 8pt; font-weight: bold"><FONT STYLE="font-size: 9pt">Paris<br>
    Madrid<br>
    Tokyo<br>
    Beijing<br>
    Hong Kong</FONT></td></tr>
<tr style="vertical-align: top">
    <td colspan="4" style="font-size: 10pt"><FONT STYLE="font-size: 9pt"><img src="image_001.jpg" alt="DavisPolk" style="height: 30px; width: 155px"></FONT></td></tr>
<tr style="vertical-align: top">
    <td colspan="2"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt"><B>&nbsp;</B></FONT></P>
                    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt"><B>George R. Bason, Jr.</B></FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P></td>
    <td colspan="2" style="font-size: 10pt"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td></tr>
<tr style="vertical-align: top">
    <td><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">Davis Polk &amp; Wardwell
LLP</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">450 Lexington Avenue<br>
        New York, NY 10017</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P></td>
    <td><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">212 450 4340 tel</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">212 701 5340 fax&nbsp;</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">george.bason@davispolk.com</FONT></P></td>
    <td colspan="2" style="font-size: 10pt"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="4" style="text-align: right; font-size: 10pt; text-transform: uppercase; font-weight: bold"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td></tr>
<tr>
    <td><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td>
    <td><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td>
    <td><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td>
    <td><FONT STYLE="font-size: 9pt">&nbsp;</FONT></td></tr>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">Feb 16, 2016</P>



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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<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. 3 to Combined Schedule TO-T and Schedule 13E-3 filed January 28, 2016 by Advanced Semiconductor Engineering, Inc., File No. 005-79592</td></tr>
</table>
<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 February 3, 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 is 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.</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. The information that was omitted from the disclosure document disseminated to
security holders appears to be material. Accordingly, please promptly disseminate this information in a manner that is reasonably
designed to inform security holders of these changes. See Exchange Act Rule 14d-4(d).</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,
on February 16, 2016, ASE commenced mailing to SPIL&rsquo;s shareholders the revisions to the U.S. Offer to Purchase contained
in Amendment No. 2, Amendment No. 3 and Amendment No. 4 to the Schedule TO-T, dated January 20, 2016, January 28, 2016 and February
4, 2016 respectively (the &ldquo;<B>Supplemental Information</B>&rdquo;). ASE followed the same dissemination procedures in respect
of the Supplemental Information as it did in respect of the Schedule TO-T.</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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    <TD STYLE="vertical-align: top; width: 34%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 33%; font-size: 10pt; text-align: center">2</TD>
    <TD STYLE="vertical-align: bottom; width: 33%; font-size: 10pt; text-align: right">Feb 16, 2016</TD></TR>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></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">&nbsp;</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>

<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: 0.5in; text-align: left">cc:</TD><TD>Joseph Tung<BR> Chief Financial Officer<BR> Advanced Semiconductor Engineering, Inc.</TD>
</TR></TABLE>

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