Attached files

file filename
EX-10.26 - SHINHAN BANK LOAN AGREEMENT - SunEdison Semiconductor Ltdexhibit1026-loanagreements.htm
EX-10.25 - FIRST AMENDMENT TO CREDIT AGREEMENT - SunEdison Semiconductor Ltdexhibit1025-firstamendment.htm
EX-10.27 - HANA BANK LOAN AGREEMENT - SunEdison Semiconductor Ltdexhibit1027-loanagreementh.htm
EX-31.1 - CERTIFICATION BY THE CEO OF THE COMPANY PURSUANT TO 302 - SunEdison Semiconductor Ltdexhibit311-ceocert2015.htm
EX-32 - CERTIFICATION BY THE CEO AND CFO OF THE COMPANY PURSUANT TO 906 - SunEdison Semiconductor Ltdexhibit32-ceocfocert2015.htm
EX-10.30 - SUMMARY OF COMPENSATION ARRANGEMENTS FOR CERTAIN NAMED EXECUTIVE OFFICERS - SunEdison Semiconductor Ltdexhibit1030-executivecompe.htm
EX-10.29 - SUMMARY OF DIRECTOR COMPENSATION - SunEdison Semiconductor Ltdexhibit1029-directorcompen.htm
EX-10.28 - KOREA DEVELOPMENT BANK LOAN AGREEMENT - SunEdison Semiconductor Ltdexhibit1028-kdbloanagreeme.htm
EX-13 - SELECTED PAGES FROM THE COMPANY'S 2015 ANNUAL REPORT TO STOCKHOLDERS - SunEdison Semiconductor Ltdssl-exhibit13x123115.htm
10-K - 2015 SEMI 10-K - SunEdison Semiconductor Ltdssl-123115x10xk.htm
EX-21 - SUBSIDIARIES OF THE COMPANY - SunEdison Semiconductor Ltdexhibit21-listofsub.htm
EX-31.2 - CERTIFICATION BY THE CFO OF THE COMPANY PURSUANT TO 302 - SunEdison Semiconductor Ltdexhibit312-cfocert2015.htm
Exhibit 23



Consent of Independent Registered Public Accounting Firm

The Board of Directors
SunEdison Semiconductors Limited:

We consent to the incorporation by reference in the registration statement (No. 333-196638) on Form S-8 of SunEdison Semiconductor Limited of our report dated March 8, 2016, with respect to the consolidated balance sheets of SunEdison Semiconductor Limited and subsidiaries as of December 31, 2015 and 2014, and the related consolidated statements of operations, comprehensive loss, equity, and cash flows, for each of the years in the three-year period ended December 31, 2015, which report appears in the December 31, 2015 annual report on Form 10-K of SunEdison Semiconductor Limited.
Our report refers to a change to the method of accounting for deferred income taxes.

/s/ KPMG LLP

St. Louis, Missouri
March 8, 2016