[OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7650 AIL DDRESS E-M clin@stblaw.com September 4, 2015 VIA EDGAR Mr. David L. Orlic Special Counsel Office of Mergers and Acquisitions Re: Siliconware Precision Industries Co., Ltd. Schedule 14D-9 Filed August 28, 2015 File No. 005-79592 Dear Mr. Orlic: Leiming]