0001193125-12-378172.txt : 20121005 0001193125-12-378172.hdr.sgml : 20121005 20120904060929 ACCESSION NUMBER: 0001193125-12-378172 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120904 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHIPMOS TECHNOLOGIES BERMUDA LTD CENTRAL INDEX KEY: 0001133478 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 STATE OF INCORPORATION: F5 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SCIENCE BASED INDUSTRIAL PARK STREET 2: R&D RD CITY: HSINCHU TAIWAN STATE: F5 ZIP: 300 BUSINESS PHONE: 88635770055 CORRESP 1 filename1.htm Correspondence

ChipMOS TECHNOLOGIES (Bermuda) LTD.

No. 1, R&D Road 1,

Hsinchu Science Park

Hsinchu, Taiwan

Republic of China

September 4, 2012

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, DC 20549

Attention: Jay Mumford

 

Re: ChipMOS TECHNOLOGIES (Bermuda) LTD.

Registration Statement on Form F-3, as amended

File No. 333-181367

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, ChipMOS TECHNOLOGIES (Bermuda) LTD., (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement on Form F-3, File No. 333-181367, filed by the Registrant with the Securities and Exchange Commission (the “Commission”), as amended, and all exhibits thereto (collectively, the “Registration Statement”). We request that the Registration Statement be declared effective on September 5, 2012, or as soon thereafter as is practicable.

The Registrant acknowledges that:

 

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should the Commission or the staff, acting pursuant to the delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

•  

the action of the Commission or staff, acting pursuant to the delegated authority, in declaring the Registration Statement effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

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we may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or comments regarding the foregoing, kindly contact the undersigned at +886.3.563.3988 or Remsen Kinne of our legal counsel K&L Gates LLP, at (415) 882-8019. Thank you for your time and attention.

 

Sincerely,

/s/ Shih-Jye Cheng

Shih-Jye Cheng
Chairman and Chief Executive Officer
ChipMOS TECHNOLOGIES (Bermuda) LTD.

 

cc:   Securities and Exchange Commission
 

Amanda Ravitz  

 

Geoff Kruczek