[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR October 26, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[] [ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R&D Road 1 Hsinchu Science Park Hsinchu, Taiwan Republic of China Dear Sirs 26 October, 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] [October 26, 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 FIRMS CONSENT Registration Statement Company We consent to the incorporation by reference in the Registration Statement of Form F-3, dated October 26, 2012,] [October 26, 2012 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 Oliver Hung Patricia Lin EX-23.2 4 d429742dex232.htm CONSENT OF LEE AND LI, REPUBLIC OF CHINA SPECIAL COUNSEL]
[For more information, please contact: COMPANY INVESTOR RELATIONS Xin Ma, Chief Financial Officer David Rudnick, Account Manager SkyPeople Fruit Juice, Inc. CCG Investor Relations Tel: China + 86 - 29-8837-7161 Tel: US +1- 646-626-4172 Email: oliver.x.ma@skypeoplefruitjuice.com Email: david.rudnick@ccgir.com Web: http://www.skypeoplefruitjuice.com Web: http://www.ccgir.com SkyPeople Fruit Juice Receives Four New Patents SPU News XI'AN , China , October 26, 2012 /PRNewswire-Asia-FirstCall/ --] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): October 26, 2012 SKYPEOPLE FRUIT JUICE, INC. Florida 001-34502 98-0222013 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) st 16F, China Development Bank Tower, No. 2, Gaoxin 1 710075 (Zip code) 86-29-88377161]
