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SEC Comment Letter for ASE TEST LTD (CIK 0001014838) — Oct 21, 2005

ASE TEST LTD (CIK 0001014838)
Date: Oct. 21, 2005 · CIK: 0001014838 · Accession: 0000000000-05-053838

AI Filing Summary & Sentiment

Date
October 24, 2005
Author
Martin F. James
Form
UPLOAD
Company
ASE TEST LTD (CIK 0001014838)

Letter

Mail Stop 6010 October 24, 2005 Jason C. S. Chang, Chief Executive Officer ASE Test Limited 10 West Fifth Street Nantze Export Processing Zone Kaohsiung, Taiwan Republic of China

Re: ASE Test Limited Form 20-F for the fiscal year ended December 31, 2004 Forms 6-K for fiscal 2005 File No. 0-28522

Dear Mr. Chang

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

October 24, 2005

Jason C. S. Chang, Chief Executive Officer
ASE Test Limited
10 West Fifth Street
Nantze Export Processing Zone
Kaohsiung, Taiwan
Republic of China

	Re:	ASE Test Limited
		Form 20-F for the fiscal year ended December 31, 2004
		Forms 6-K for fiscal 2005
		File No.  0-28522

Dear Mr. Chang

	We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

cc:	Richard K. Bonaparte, Esq.
	Davis, Polk & Wardwell
	By Facsimile    (212) 450-3519
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</TEXT>
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