Exhibit 23.5
January 6, 2017
Advanced Semiconductor Engineering, Inc.
The Board of Directors
26 Chin Third Road,
Nantze Export Processing Zone, Nantze,
Kaohsiung, Taiwan, Republic of China
Consent of Independent Expert
Dear Sirs:
I consent to the reference of my opinions delivered to the Board of Directors of Advanced Semiconductor Engineering, Inc. on May 25, 2016 and June 29, 2016, respectively, with respect to the fairness from a financial point of view of the consideration provided pursuant to the proposed share exchange involving Advanced Semiconductor Engineering, Inc. and Siliconware Precision Industries Co., Ltd. appearing herein by reference to my name under the headings “Summary—Opinions of ASE’s Independent Expert,” “Special Factors—Background of the Share Exchange; Past Contacts; Negotiations,” “Special Factors—Recommendation and Approval of the ASE Board and Reasons for the Share Exchange,” “Special Factors—Opinions of ASE’s Independent Expert,” and to the inclusion of my opinions as Annex B-1 and Annex B-2 to the proxy statement/prospectus included in the Registration Statement.
Yours faithfully,
/s/ Ji-Sheng Chiu
Mr. Ji-Sheng Chiu, Certified Public Accountant
Crowe Horwath (TW) CPAs Firm
Taiwan, Republic of China
