SPIL [SILICONWARE PRECISION INDUSTRIES CO] CORRESP: (Original Filing)
[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC July 14, 2015 VIA EDGAR Ms. Amanda Ravitz, Assistant Director Ms. Kate Maher 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, 2014 Filed April 27, 2015 File No. 000-30702]