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abovementioned, affiliate, Blizzard, build, Cambridge, cancellation, captioned, CERTIFYING, CESL, CIDC, collectively, conclude, continental, counsel, Delaware, description, display, division, EPS, estimation, execution, existed, French, headquarter, licensor, loaned, Machinery, Numen, objective, OneNet, overview, owed, paragraph, reclassified, reimbursed, repaid, resolved, restated, restored, successive, transferring, Waterland
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Exhibit 15.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statements (Form S-8 No. 333-148663, Form S-8 No. 333-142963, Form S-8 No. 333-119616, Form S-8 No. 333-160535 and Form S-8 No. 333-168123) of GigaMedia Limited of our report dated April 30, 2013, on the consolidated financial statements for the year ended December 31, 2012, which appears on page F-2 of this annual report on Form 20-F of GigaMedia Limited for the year ended December 31, 2014.
/s/ GHP Horwath, P.C.
Denver, Colorado
April 28, 2015