[] [ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R&D Road 1 Hsinchu Science Park Hsinchu, Taiwan Republic of China Dear Sirs 16 August 2012 ChipMOS TECHNOLOGIES (Bermuda) LTD. (the “Company”) Shares Securities Act This opinion as to Bermuda law is addressed to you in connection with the registration of common shares of the Company of par value US$0.04 each (“ Documents For] [August 16, 2012 The Board of Directors ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R & D Road 1 Hsinchu Science Park Hsinchu City, 30076 Republic of China Mr. S.J. Cheng Attention: Dear Sirs, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT Yours faithfully, Certified Public Accountants Hong Kong EX-23.1 3 d350931dex231.htm CONSENT OF MOORE STEPHENS, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM] [August 16, 2012 Our Ref.: C41700/M28 ChipMOS TECHNOLOGIES (Bermuda) LTD. No.1, R&D Road 1 Hsinchu Science Park Hsinchu, Taiwan Republic of China Ladies and Gentlemen: Sincerely yours, LEE AND LI Oliver Hung Patricia Lin EX-23.2 4 d350931dex232.htm CONSENT OF LEE AND LI, REPUBLIC OF CHINA SPECIAL COUNSEL]