SEC Comment Letter for MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702) (MX) — Nov 5, 2012

MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702)
Date: Nov. 5, 2012 · CIK: 0001325702 · Accession: 0000000000-12-060556

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 5, 2012

Author

/s/ Kevin L. Vaughn

Form

UPLOAD

Company

MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702)

Letter

November 5, 2012 Via E -mail Mr. Sang Park Chief Executive Officer and Chairman of the Board of Directors MagnaChip Semiconductor Corporation c/o MagnaChip Semiconductor S.A. 74, rue de Merl, B.P. 709, L -2146 Luxembourg R.C.S. Luxembourg B97483

Re: MagnaChip Semiconductor Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 8, 2012 File No. 1-34791

Dear Mr. Park:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filin g includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kevin L. Vaughn

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November 5, 2012

Via E -mail
Mr. Sang Park
Chief Executive Officer  and Chairman of the Board of Directors
MagnaChip Semiconductor Corporation
c/o MagnaChip Semiconductor S.A.
74, rue de Merl,  B.P. 709, L -2146
Luxembourg  R.C.S.
Luxembourg  B97483

 Re: MagnaChip Semiconductor Corporation
  Form 10-K for the Fiscal Year Ended  December 31, 2011
Filed  March 8, 2012
  File No.  1-34791

Dear Mr.  Park:

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a  defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filin g includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Kevin L. Vaughn

        Kevin L. Vaughn
        Accounting Branch Chief

SecProbe.io