IMOS [CHIPMOS TECHNOLOGIES BERMUDA] F-3MEF:
[] [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]