Prospectus Filed Pursuant to Rule 424(b)(3) (424b3)

September 16, 2013

Securities & Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Attn.: Document Control

RE: American Depositary Shares
evidenced by One (1) American
Depositary Receipts representing
onequarter of one deposited share
of
Acom Co. Ltd. (Form F6 File No. 333139090)

Ladies and Gentlemen:

Pursuant to Rule 424(b)(3) under the
Securities Act of 1933, as amended,
on behalf of BNY Mellon, as
Depositary for securities against
which American Depositary Receipts
are to be issued, we attach a copy of
the new prospectus (Prospectus)
reflecting the change in ratio for
Acom Co. Ltd.

As required by Rule 424(e), the
upper right hand corner of the
Prospectus cover page has a
reference to Rule 424(b)(3) and to
the file number of the registration
statement to which the Prospectus
relates.

Pursuant to Section III B of the
General Instructions to the Form F6
Registration Statement, the
Prospectus consists of the ADR
certificate with revised ratio change
for Acom Co. Ltd..

The Prospectus has been revised to
reflect the new ratio, and has been
overstamped with:

Effective September 26, 2013 the
Companys American Depositary
Share (ADS) Ratio Changed from Each
American Depositary Share
represents one quarter (1/4) of one
deposited share to Each ADS (1)
Represents Two And A Half (2.5)
Ordinary Shares.

Please contact me with any
questions or comments at 212
8152042
Dennis Chung
The Bank of New York Mellon ADR
Division
Encl.
CC: Paul Dudek, Esq. (Office of
International Corporate Finance)

101 Barclay Street,
22nd Floor
New York, NY 10286