SPIL [SILICONWARE PRECISION INDUSTRIES CO] CORRESP: Siliconware Precision Industries Co., Ltd. No. 123, Sec.
[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC September 12, 2008 Mail Stop 6010 Jay Mumford, Attorney-Adviser Geoffrey Kruczek, Attorney Division of Corporation Finance 100 F Street, N.E. Re: Siliconware Precision Industries Co., Ltd. Form 20-F for the fiscal year ended December 31, 2007 File No. 000-30702 Dear Mr. Mumford and Mr.]