Chien Yeh Kaohsiung Law Office (hereinafter referred to as the "Firm") was originally named Chien Yeh Law Offices Kaohsiung Office. The Firm was founded by Dr. S.S. Tzeng, LL.D, in 1973, initially named "Chien Yeh Associated Law Offices." The Firm thereafter changed to its name to Chien Yeh Law Offices in 2004. The name "Chien Yeh" was chosen jointly by Dr. S.S. Tzeng, LL.D, and Mr. C.L. Lin, CPA, who at the time separately founded Chien Yeh Associated Law Offices and Chien Yeh Associated Certified Public Accountants. The term "Associated" was originally incorporated into the names of the firms to reflect that, despite the two firms being created as independent entities, they were located on the same premises but at different office space and on different floors to provide their clients the most time- and cost-efficient way of obtaining the fullest consultation services possible.