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SEC Comment Letter for ADVANCED SEMICONDUCTOR ENGINEERING INC (ASX) (CIK 0001122411) (ASX) — Oct 21, 2005

ADVANCED SEMICONDUCTOR ENGINEERING INC (ASX) (CIK 0001122411)
Date: Oct. 21, 2005 · CIK: 0001122411 · Accession: 0000000000-05-053841

AI Filing Summary & Sentiment

Date
October 24, 2005
Author
Martin F. James
Form
UPLOAD
Company
ADVANCED SEMICONDUCTOR ENGINEERING INC (ASX) (CIK 0001122411)

Letter

Mail Stop 6010 October 24, 2005 Jason C. S. Chang, Chief Executive Officer Advanced Semiconductor Engineering, Inc 26 Chin Third Road Nantze Export Processing Zone Nantze, Kaohsiung, Taiwan Republic of China

Re: Advanced Semiconductor Engineering, Inc Form 20-F for the fiscal year ended December 31, 2004 Form 6-K for fiscal 2005 File No. 1-16125

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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Mail Stop 6010

October 24, 2005

Jason C. S. Chang, Chief Executive Officer
Advanced Semiconductor Engineering, Inc
26 Chin Third Road
Nantze Export Processing Zone
Nantze, Kaohsiung, Taiwan
Republic of China

	Re:	Advanced Semiconductor Engineering, Inc
		Form 20-F for the fiscal year ended December 31, 2004
		Form 6-K for fiscal 2005
		File No.  1-16125

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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