February 27, 2018

George Yeh
President
Taiwan Liposome Company, Ltd.
11F-1, No. 3 Yuanqu Street
Nangang District
Taipei City, Taiwan 11503
Republic of China

       Re: Taiwan Liposome Company, Ltd.
           Registration Statement on Form F-1
           Filed February 16, 2018
           File No. 333-223090

Dear Mr. Yeh:

       We have reviewed your registration statement and have the following
comment.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this comment, we may have additional comments.

Form F-1 Filed February 16, 2018

Principal Shareholders, page 133

1.     Please update your beneficial ownership as of the most recent
practicable date. See Item 7
       of Form 20-F.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
 George Yeh
Taiwan Liposome Company, Ltd.
February 27, 2018
Page 2

time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Franklin Wyman at 202-551-3660 or Lisa Vanjoske at
202-551-3614 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jeff Gabor at 202-551-2544 or Erin Jaskot at 202-551-3442 with any
other questions.

FirstName LastNameGeorge Yeh                                 Division of
Corporation Finance
Comapany NameTaiwan Liposome Company, Ltd.                   Office of
Healthcare & Insurance
June 16, 2017 Page 2
cc: Charlie Kim
FirstName LastName