BSPM [Biostar Pharmaceuticals,] 8-K: FORM 8-K CURRENT REPORTte of Report (Date of

[FORM 8-K CURRENT REPORTte of Report (Date of earliest event reported):October 26, 2012 ______________ BIOSTAR PHARMACEUTICALS, ______________ Maryland 001-34708 20-8747899 (State or Other Jurisdiction (Commission (I.R.S. Employer oforporation) Identification No.) No. 588 Shiji Xi Avenue Xianyang City, Shaanxi Province, Peoples Republic of China 712046 86-029-33686638 N/A (Former name or formerdress, if changed since last report)]

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XUE [Xueda Education] CORRESP: (Original Filing)

[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]

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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 FIRM’S 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]

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