ISE LABS, INC. 2095 Ringwood Avenue San Jose, California 95131 June 19, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Peggy Fisher Assistant Director Room 4409, Mail Stop 4-8 Re: ISE Labs, Inc. Registration Statements on Form S-1 File No. 333-49685 and on Form 8-A File No. 000-24011 ----------------------------------------------------- Ladies and Gentlemen: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, ISE Labs, Inc. (the "Company") hereby withdraws the request made on June 12, 1998 that the effective date for the Registration Statements referred to above be accelerated. Very truly yours, ISE Labs, Inc. /s/ Warren T. Lazarow ---------------------- Warren T. Lazarow Secretary cc.: Pamela Long, Esq., Room 4128, M/S 4-4 Mr. Christopher J. Gregoire, Room 4114, M/S 4-4 Ms. Maria A. Konstantinidis Mr. Michael K. Ackrell Jeffrey A. Herbst, Esq. Warren T. Lazarow, Esq. June 19, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Peggy Fisher Assistant Director M/S 4-8 Re: ISE Labs, Inc. (the "Company") Registration Statement on Form S-1 File No. 333-49685 and on Form 8-A File No. 000-24011 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we, the representatives of the underwriters, hereby join ISE Labs, Inc. in withdrawing the request made on June 12, 1998 that the effective date for the Registration Statement referred to above be accelerated. Very truly yours, Donaldson, Lufkin & Jenrette Securities Corporation BT Alex. Brown As Representatives By: Donaldson, Lufkin & Jenrette Securities Corporation By: /s/ Mike Ackrell ---------------- Mike Ackrell