April 23, 2018
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention:
Division of Corporation Finance
Office of International Corporate Finance
Taiwan Liposome Company, Ltd.
Registration Statement on Form F-6
Registration Statement No. 333-223303
Dear Sir or Madam:
In accordance with Rule 461 of Regulation C under the Securities Act of 1933, the undersigned hereby respectfully requests acceleration of effectiveness of the above-captioned Registration Statement on Form F-6 to 4:00 p.m. (Washington D.C. time) on April 25, 2018, or as soon thereafter as practicable but in any event simultaneous with the effectiveness of Form F-1 (333-223090).
| By: JPMORGAN CHASE BANK, N.A., as Depositary yours, | ||
| By: | /s/ Gregory A. Levendis | |
| Name: | Gregory A. Levendis | |
| Title: | Executive Director | |
