UNITED STATES
                               SECURITIES AND EXCHANGE COMMISSION
                                         Washington, D.C. 20549

                                          SCHEDULE 13G
                                Under the Securities Exchange Act of 1934
                                          (Amendment No. __)



                                  CHIPMOS TECHNOLOGIES BERMUDA LTD
          -------------------------------------------------------------------
                                         (Name of Issuer)


                                             COM
          -------------------------------------------------------------------
                                 (Title of Class of Securities)



                                           G2110R106
          -------------------------------------------------------------------
                                        (CUSIP Number)



                                         December 31, 2013
          ---------------------------------------------------------------------
                       (Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

[] Rule 13d-1(b)

[X]Rule 13d-1(c)

[] Rule 13d-1(d)




The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class
of securities, and for any subsequent amendmentcontaining information
which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall
not be deemed to be 'filed' for the purpose of Section 18 of the
Securities Exchange Act of 1934 ('Act') or otherwise subject to
the liabilities of that section of the Act but shall be subject
to all other provisions of the Act(however, see the Notes).



  CUSIP No. G2110R106

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 1.(a) Names of Reporting Persons.
    DLS Capital Management, LLC


   (b) Tax ID
   27-0127949

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 2. Check the Appropriate Box if a Member of a Group (See Instructions)


 (a)  []
 (b)  []

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 3. SEC Use Only . . . . . . . . . . . . . . . . . . . . . . . . . .

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 4. Citizenship or Place of Organization   Delaware

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                    5. Sole Voting Power    1,719,350
Number of
Shares
Beneficially        6.  Shared Voting Power    0
Owned by
Each Reporting
Person With         7. Sole Dispositive Power     1,719,350


                    8. Shared Dispositive Power     0


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 9. Aggregate Amount Beneficially Owned by Each
    Reporting Person   1,719,350

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 10. Check if the Aggregate Amount in Row (9) Excludes
     Certain Shares (See Instructions)

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 11. Percent of Class Represented by Amount in Row (9)  5.07%

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 12. Type of Reporting Person (See Instructions)

-----------------------------------------------------------------------

IA

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Item 1.


 (a) Name of Issuer
     ChipMOS Technologies Bermuda LTD

 (b)  Address of Issuer's Principal Executive Offices
      No. 1 R&D Road 1/ Hsinchu Science Park/Hsinchu,
      300/Taiwan/Republic of China

Item 2.


 (a) Name of Person Filing
     DLS Capital Management, LLC

 (b) Address of Principal Business Office or, if none, Residence
     One Northfield Plaza, Suite 470 Northfield, IL  60093

 (c) Citizenship
     Delaware

 (d) Title of Class of Securities
     COM

 (e) CUSIP Number
     G2110R106



Item 3.  If this statement is filed pursuant to 240.13d-1(b)
         or 240.13d-2(b) or (c), check whether the person
         filing is a:

(a)[ ]  Broker or dealer registered under section 15 of
        the Act (15 U.S.C. 78c)

(b)[ ]  Bank as defined in section 3(a)(6) of the Act
        (15 U.S.C. 78c).

(c)[ ]  Insurance company as defined in section 3(a)(19)
        of the Act (15 U.S.C. 78c).

(d)[ ]  Investment company registered under section 8 of
        the Investment Company Act of 1940(15 U.S.C 80a-8).

(e)[X]  An investment adviser in accordance with
        240.13d-1(b)(1)(ii)(E);

(f)[ ]  An employee benefit plan or endowment fund in
        accordance with 240.13d-1(b)(1)(ii)(F);

(g)[ ]  A parent holding company or control person in
        accordance with 240.13d-1(b)(1)(ii)(G);

(h)[ ]  A savings associations as defined in Section 3(b)
        of the Federal Deposit Insurance Act(12 U.S.C. 1813);

(i)[ ]  A church plan that is excluded from the definition
        of an investment company under
        section 3(c)(14) of the Investment Company Act
        of 1940 (15 U.S.C. 80a-3);

(j)[ ]  Group, in accordance with 240.13d-1(b)(1)(ii)(J).





Item 4.                   Ownership.

Provide the following information regarding the aggregate number
and percentage of the class of securities of the issuer identified
in Item 1.


 (a) Amount beneficially owned:  1,719,350

 (b) Percent of class:  5.07%

   (c) Number of shares as to which the person has:

    (i)   Sole power to vote or to direct the vote 1,719,350

    (ii)  Shared power to vote or to direct the vote  0

    (iii) Sole power to dispose or to direct the
          disposition of 1,719,350

    (iv)  Shared power to dispose or to direct the
          disposition of    0




Item 5.  Ownership of Five Percent or Less of a Class

If this statement is being filed to report the fact that
as of the date hereof the reporting person has ceased to be
the beneficial owner of more than five percent of
the class of securities, check the following.[ ].



Item 6.  Ownership of More than Five Percent on Behalf of Another Person.

Not applicable



Item 7.  Identification and Classification of the Subsidiary
Which Acquired the Security Being Reported on By the Parent Holding
Company or Control Person.

Not applicable



Item 8.  Identification and Classification of Members of the Group

Not applicable.



Item 9.  Notice of Dissolution of Group

Not applicable.



Item 10.  Certification


By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were not acquired and are
not held for the purpose of or with the effect of changing or influencing
the control of the issuer of the securities and were not acquired and are
not held in connection with or as a participant in any transaction having
that purpose or effect.


                                                    SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true,
complete and correct.


                                           January 23, 2014
                               --------------------------------------------
                                                  Date


                                         /s/ David L. Steinberg
                               --------------------------------------------
                                                Signature


                                     David L. Steinberg, Managing Member
                              ---------------------------------------------
                                                Name/Title