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 May 23, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Ms. Lynn Dicker, Reviewing Accountant 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, 2010]