Exhibit 4(l) COMMISSION AGREEMENT




|PARTIES: | GARDEX INTERNATIONAL LIMITED (GARDEX)
                    
          (a British Virgin Islands Corporation)
|-------- | -------------------------------------------------------------------------------------------------------------
|         |                                                                                                              
|         | ASE Electronics (M) Sdn. Bhd. (ASEM)(a Malaysia corporation)                                               
|         |                                                                                                              
|DATE:    | August
          1, 2005                                                                                     
|         |                                                                                                              

AGREEMENT


|   |                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                       
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|1. | Services to be rendered. ASEM hereby retains GARDEX to provide the salesservices to ASEM as a Sales Agency with
the following terms.                                                                                                                                                                                         
|   |                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                       
|   | To be non-exclusive world-wide sales agent
               for all present and future products and services to be specified
          by ASEM in writing with the following authority:                                                                                                                                        
|   |                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                       
|   | (a).                                                                                                                                                                                                                                                                                                                          | (Identify customers for ASEM products
          and services;                                                                                                                                                                                                         
|   | (b).                                                                                                                                                                                                                                                                                                                          | Within such limitations relating
               to price, delivery and other key terms as ASEM may from time to
               time specify in writing, and subject to acceptance by ASEM (by
          telex or otherwise) negotiate sales contracts as ASEMs agent.
|   |                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                       
|2. | Compensation to GARDEX. For services hereunder, ASEM shall pay monthly compensation to GARDEX in respect of net export sales (outside of Malaysia), the compensation amount is 0.50% of
the total monthly export sales.                                                                                                      
|  
|   | The above scheme of compensation payment is applicable from August 1, 2005 to December 31, 2005. Compensation payment thereafter is subject to further negotiation on a yearly basis between ASEM and GARDEX.                                                                                                                
|  
|   | All payments to GARDEX shall be in US dollars. Currency conversions, where necessary, shall be based on the prevailing free-market rates of the time the payment is earned (not at the time of payment) as quoted in the Wall
Street Journal or other authoritative source.                                                  
|  
|3. | Term of Agreement.This
agreement is effective from August 1, 2005 and shall expire on December 31, 2005
unless earlier terminated by (i) mutual agreement, or (ii) ASEM on at least 30
 days prior written notice with or without cause. Neither
expiration nor termination of this Agreement shall terminate the obligation

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|   | of ASEM to pay GARDEX for services rendered with respect to sales following such date that result from orders received prior to such date.                                                                                                                                                                                     
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|  
|4. | Representative and Covenants.                                                                                                                                                                                                                                                                                                  
|  
|   | (a)                                                                                                                                                                                                                                                                                                                            
|  
|   | (b)                                                                                                                                                                                                                                                                                                                            
|  
|   | (c)                                                                                                                                                                                                                                                                                                                            
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|5. | Governing Law and Jurisdiction.This Agreement shall be governed and construed under the laws of Republic of China unless the parties agree in
writing to voluntary arbitration. The Courts in the Republic of China shall have exclusive jurisdiction to hear and decide any case or controversy arising out of this Agreement.
|  
|   | Each party consents to in person jurisdiction over it by such courts and to service of process by registered mail sent to its principal business address.                                                                                                                                                                      
|  

ASE
               Electronics (M) Sdn. Bhd.BY:GARDEX INTERNATIONAL LIMITEDBY:


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