Subject: File No. S7-40-10
From: Kasada Chen, green enguneer
Affiliation: Pegatron Corp.

February 8, 2012

Dear Sir,

#12302In July 2010, the U.S. Government signed the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd-Frank Act). Section 1502 of the Dodd-Frank Act requires all US publicly traded companies to file disclosures and reports with the U.S. Securities and Exchange Commission (SEC) related to the use of Conflict Minerals (tin, tantalum, tungsten and gold) in their products. #12303

If my company do not to file disclosures and report, do we have any discipline?