-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 S8OHw+Hnhb3ERBkfXl6sKyE4Qi3vtzY5GCTBdsQMUCwPvSnSsjV9QIHDSNADllmO
 Gc8BK5++BjnKpWIdV7K97g==

<SEC-DOCUMENT>0000000000-06-060353.txt : 20070129
<SEC-HEADER>0000000000-06-060353.hdr.sgml : 20070129
<ACCEPTANCE-DATETIME>20061209130831
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-060353
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061209

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GIGAMEDIA LTD
		CENTRAL INDEX KEY:			0001105101
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		57 TUNG HSING RD FOURTH FLOOR
		STREET 2:		TAIPEI TAIWAN (886-2)8768-3020
		CITY:			REPUBLIC OF CHINA
		STATE:			F5
		ZIP:			00000
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-138218
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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