SEC Company Response from SILICONWARE PRECISION INDUSTRIES CO LTD (CIK 0001111759) — Nov 3, 2005
SILICONWARE PRECISION INDUSTRIES CO LTD (CIK 0001111759)
Date: Nov. 3, 2005 · CIK: 0001111759 · Accession: 0001145549-05-001886
AI Filing Summary & Sentiment
File numbers found in text: 000-30702
Referenced dates: September 23, 2005
Letter
Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Office 3536 Washington, D.C. 20549
Dear Ms. Gohlke, Ms. Harkins, and Mr. Vaughn:
On behalf of Siliconware Precision Industries Co., Ltd. (the “Company”), in connection with the Commission staff’s letter dated September 23, 2005 (the “Comment Letter”) with respect to the above-referenced annual report on Form 20-F (the “Form 20-F”), and as discussed with Ms. Gohlke earlier this week by phone, we request on behalf of the Company additional time to respond to the Staff’s comments.
The Company received the Comment Letter in mid-October and has been liaising with its independent auditors and with this law firm to respond completely and promptly to the Staff’s comments. The Company expects to provide a full response to the Comment Letter by the end of next week (by November 11, 2005). We appreciate the Staff’s understanding and consideration to provide the Company with additional time to respond to the Comment Letter.
If you have any questions or wish to discuss any matters with respect to the responses set forth above, please do not hesitate to contact Chris Lin at 011-852-2514-7650 or Daniel Fertig at 011-852-2514-7660 or send either of us an email at clin@stblaw.com or dfertig@stblaw.com.
Very truly yours,
/s/ Daniel Fertig
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SILICONWARE PRECISION INDUSTRIES CO., LTD
TABLE OF CONTENTS
Simpson thacher & bartlett llp
Table of Contents
Simpson thacher & bartlett llp" -->
Simpson thacher & bartlett llp
[COMPANY NAME IN CHINESE
CHARACTERS]
American Lawyers
ICBC Tower, 7th Floor
3 Garden Road
Hong Kong
(852) 2514-7600
Facsimile: (852) 2869-7694
Direct Dial Number
E-Mail Address
(852) 2514-7650
clin@stblaw.com
November 3, 2005
Re:
Siliconware Precision Industries Co., Ltd.
Form 20-F for the Year Ended December 31, 2004
File No. 000-30702
Ms. Michele Gohlke
Branch Chief
Ms. Tara Harkins
Staff Accountant
Mr. Kevin Vaughn
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Office 3536
Washington, D.C. 20549
Dear Ms. Gohlke, Ms. Harkins, and Mr. Vaughn:
On behalf of Siliconware Precision Industries Co., Ltd. (the “Company”), in connection with
the Commission staff’s letter dated September 23, 2005 (the “Comment Letter”) with respect to the
above-referenced annual report on Form 20-F (the “Form 20-F”), and as discussed with Ms. Gohlke
earlier this week by phone, we request on behalf of the Company additional time to respond to the
Staff’s comments.
The Company received the Comment Letter in mid-October and has been liaising with its
independent auditors and with this law firm to respond completely and promptly to the Staff’s
comments. The Company expects to provide a full response to the Comment Letter by the end of next
week (by November 11, 2005). We appreciate the Staff’s understanding and consideration to provide
the Company with additional time to respond to the Comment Letter.
If you have any questions or wish to discuss any matters with respect to the responses set
forth above, please do not hesitate to contact Chris Lin at 011-852-2514-7650 or Daniel Fertig at
011-852-2514-7660 or send either of us an email at clin@stblaw.com or dfertig@stblaw.com.
Very truly yours,
/s/ Daniel Fertig
for Chris Lin
Chris Lin
Daniel Fertig
cc:
Mr. Wen Chung Lin
Ms. Yuling Chung
Siliconware Precision Industries Co., Ltd.