Mail Stop 6010
	March 27, 2006


Jordan Wu
Chief Executive Officer and President
Himax Technologies, Inc.
10th Floor, No. 605, Chungshan Road
Hsinhua Tainan County 712
Taiwan, Republic of China

Re:	Himax Technologies, Inc.
	Amendment No. 1 to Registration Statement on Form F-1
	File No. 333-132372
      Filed March 20, 2006

Dear Mr. Wu:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Underwriters, page 123
1. We note your disclosure on page 124 regarding the interest
expressed by Compal Electronics to purchase $20 million of ADSs in
the offering.  Please provide us with additional facts concerning
this indication of interest, such as the timing and manner in
which
it was made, as well as an analysis as to whether it was obtained
consistent with Section 5 of the Securities Act.

*  *  *  *  *

      As appropriate, please revise your filing in response to
these
comments.  You may wish to provide us with marked copies of the
revisions to expedite our review.  Please furnish a cover letter
with
your revised filing that keys your responses to our comments and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your revised submission and responses to
our
comments.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any registration statement for
further review before submitting a request for acceleration.
Please
provide this request at least two business days in advance of the
requested effective date.

      You may contact Julie Sherman at (202) 551-3640 or Kaitlin
Tillan, Assistant Chief Accountant, at (202) 551-3604 if you have
questions regarding comments on the financial statements and
related
matters.  Please contact Tim Buchmiller at (202) 551-3635 or me at
(202) 551-3625 with any other questions.

			Sincerely,



			Mary Beth Breslin
			Special Counsel

cc (via fax):  Show-Mao Chen, Esq.
	John G. Crowley, Esq.
	Jason H. Pan, Esq.
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Jordan Wu
Himax Technologies, Inc.
March 27, 2006
Page 1