Subject: File No. SR-NASDAQ-2006-040
From: Freddie Liu
Affiliation: CFO, ASE Test Limited

December 11, 2006

It seems NASDAQ is offering more services for companies to enhance their Investor Relations at a moderate increase of listing fees, which seems resonable to me. However, I am concerned with how convenient the venders can provide their services to non US companies. As our corporate headquarter is in Asia, are these venders on a 24 hour schedule?