Exhibit 21.2
Siliconware Precision Industries Co., Ltd.
List of Subsidiaries
| A. | SPIL (B.V.I.) Holding Ltd., a holding company organized under the laws of British Virgin Islands, has two direct holding subsidiaries: | ||
| (1) | SPIL (Cayman) Holding Ltd., a holding company organized under the laws of the Cayman Islands, holds a wholly owned subsidiary, Siliconware Technology (Suzhou) Limited, a corporation organized under the laws of the People’s Republic of China; and | ||
| (2) | Siliconware USA. Inc., a corporation organized under the laws of the State of California, U.S.A. | ||
| B. | Siliconware Investment Co., Ltd., a corporation organized under the laws of the Republic of China. | ||
