IMOS [CHIPMOS TECHNOLOGIES BERMUDA] F-3:
[] [ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R&D Road 1 Hsinchu Science Park Hsinchu, Taiwan Republic of China Dear Sirs 11 May 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] [May 11, 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 We consent to the inclusion in this Registration Statement of ChipMOS TECHNOLOGIES (Bermuda) LTD. (the Company) of our report, dated March]