<SEC-DOCUMENT>0000950103-17-001677.txt : 20180220
<SEC-HEADER>0000950103-17-001677.hdr.sgml : 20180220
<ACCEPTANCE-DATETIME>20170224060036
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-17-001677
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170224

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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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; background-color: transparent">Advanced Semiconductor
Engineering, Inc.<BR>
26 Chin Third Road, Nantze Export Processing Zone</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; background-color: transparent">Nantze, Kaohsiung,
Taiwan</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; background-color: transparent">Republic of
China</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: left; background-color: transparent">February 24,
2017</P>

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

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

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent">Via E-mail</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent">Amanda Ravitz, Esq<BR>
Assistant Director</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent">Office of Electronics and Machinery</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent">Division of Corporation Finance</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent">United States Securities and Exchange
Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>Advanced Semiconductor Engineering, Inc.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1in; text-indent: 0in; background-color: transparent"><B>Amendment
No. 1 to Registration Statement on Form F-4</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1in; text-indent: 0in; background-color: transparent"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1in; text-indent: 0in; background-color: transparent"><B>Filed
January 6, 2017</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1in; text-indent: 0in; background-color: transparent"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1in; text-indent: 0in; background-color: transparent"><B>File
No. 333-214752 </B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1in; text-indent: 0in; background-color: transparent">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent">Dear Ms. Ravitz:</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 15.85pt 0pt 0; text-indent: 34.55pt; background-color: transparent">This
letter is submitted by Advanced Semiconductor Engineering, Inc. (the &ldquo;Company&rdquo;) in response to the comments that you
provided on behalf of the staff in the Office of Electronics and Machinery in the Division of Corporation Finance (the &ldquo;Staff&rdquo;)
of the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;) with respect to the Company&rsquo;s Amendment No. 1 to Form
F-4, File No. 333-214752, filed on January 6, 2017 (as filed on that date, &ldquo;Amendment No. 1&rdquo;), as set forth in your
letter to the Company dated January 31, 2017. In response to the Staff&rsquo;s comments, the Company is also filing via EDGAR under
separate cover Amendment No. 2 to the Form F-4 (&ldquo;Amendment No. 2&rdquo;). For your convenience, the text of the Staff&rsquo;s
comments is set forth below (in bold), followed in each case by the response. Please note that all references to page numbers in
the responses are references to Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 15.85pt 0pt 0; text-indent: 34.55pt; background-color: transparent">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 15.85pt 0pt 0; text-indent: 34.55pt; background-color: transparent">Capitalized
terms not otherwise defined in this letter have the meanings ascribed to them in Amendment No. 2.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 15.85pt 0pt 0; text-indent: 34.55pt; background-color: transparent">&nbsp;</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD>We note your response to prior comment 1. Please revise your registration statement to add Siliconware Precision Industries
Co., Ltd. as a registrant and to include all required signatures indicated in Instruction 3 to the Signature Page of the Form F-4.
</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="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 15.85pt 0pt 0; text-indent: 0in; background-color: transparent">The
Company respectfully advises the Staff that it has added Siliconware Precision Industries Co., Ltd. as a co-registrant and
has included all required signatures indicated in Instruction 3 to the Signature Page of the Form F-4 as well as other
information required of a registrant per F-4 form requirement which appear on the cover page and pages 105 to 106 and 111 to 113.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 15.85pt 0pt 0; text-indent: 0in; background-color: transparent">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent"><U>Questions and Answers
About the Share Exchange, page iv</U></P>

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

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: transparent"><U>How will trading in ASE
Common Shares and ASE ADSs be affected by the Share Exchange, page vi</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD>We note your disclosure here that HoldCo common shares will begin trading on the TWSE at the &ldquo;Effective Time&rdquo; of
the share exchange. If the &ldquo;Effective Time&rdquo; is some time other than the closing date of the share exchange, please
reconcile your disclosure here with that part of your response to prior comment 1 indicating that HoldCo&rsquo;s common shares
will not be listed on the TWSE until the closing of the share exchange. Additionally, given the anticipated length of time between
the promotors&rsquo; meeting&mdash;at which your shareholders will be required to pay their shares as consideration for the share
exchange&mdash;and the date on which HoldCo will come into existence and its shares will be listed on the TWSE, please clarify
the ownership and trading status of your securities during this timeframe.</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-align: left; background-color: transparent">The Company
respectfully advises the Staff that the &ldquo;Effective Time&rdquo; refers to the effective time of the Share Exchange takes and
is used equivalently as the closing date of the Share Exchange. At the Effective Time of the Share Exchange, HoldCo will come into
existence and HoldCo Common Shares will begin trading on the TWSE and HoldCo ADSs will begin trading on the NYSE.</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: white">The Company further respectfully advises
the Staff that at the promoters&rsquo; meeting of HoldCo, which is also the extraordinary general shareholders&rsquo; meeting of
ASE, ASE shareholders will only consider and vote upon the proposals listed on page  4 of Amendment No. 2, which include,
among others, voting upon the proposed Share Exchange and electing the board of directors and supervisors of HoldCo. ASE shareholders
will not pay their shares as consideration for the Share Exchange at the promoters&rsquo; meeting. Instead, they will still maintain
ownership of their ASE shares until the closing of the Share Exchange. Meanwhile, ASE Common Shares will continue trading on the
TWSE until the eighth ROC Trading Day before the Effective Time, when the trading will be suspended in anticipation of the closing
of the Share Exchange. ASE has disclosed the risks associated with this anticipated trading gap on page 64 of Amendment
No. 2.</P>

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

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center; background-color: transparent; text-indent: 1in">&nbsp;</P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in; background-color: transparent">Please note
that Amendment No. 2 also includes certain other updates to the Company&rsquo;s disclosures and internal conforming changes.</P>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in; background-color: transparent">The Company
hereby acknowledges that:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="padding-right: 2.95pt">The Company is responsible for the adequacy and accuracy of the disclosure in Amendment No. 2;</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; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="padding-right: 2.95pt">Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC
from taking any action with respect to Amendment No. 2; 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; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="padding-right: 2.95pt">The Company may not assert Staff comments as a defense in any proceeding initiated by the SEC
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="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in; background-color: transparent">The Company
appreciates the Staff&rsquo;s attention to the review of the Amendment No. 2. Please do not hesitate to contact the undersigned
or George R. Bason, Jr. at 212-450-4340 or James C. Lin at +852-2533-3368, if you have any questions regarding Amendment No. 2
or this letter.<BR>
<BR>
</P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%; border-collapse: collapse; margin-left: 0.5in">
<TR STYLE="vertical-align: top; background-color: white">
    <TD COLSPAN="2" STYLE="font-size: 10pt">Advanced Semiconductor Engineering, Inc.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="width: 5%; font-size: 10pt">By:</TD>
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; font-size: 10pt">/s/ Jason C.S. Chang</TD>
    <TD STYLE="width: 65%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Chairman and Chief Executive Officer</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

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

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>George R. Bason, Jr., Esq. and James C. Lin, Esq. (Davis Polk &amp; Wardwell LLP)</TD></TR></TABLE>

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