SEC Comment Letter for MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702) (MX) — May 9, 2017
MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702)
Date: May 9, 2017 · CIK: 0001325702 · Accession: 0000000000-17-016272
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Reasoning
Letter
Mail Stop 3030 May 9, 2017 Via E -mail Young -Joon Kim Chief Executive Officer MagnaChip Semiconductor Corporation c/o MagnaChip Semiconductor S.A. 1, All ee Scheffer, L -2520 Luxembourg, Grand Duchy of Luxembourg
Re: MagnaChip Semiconductor Corporation Registration Statement on Form S-3 Filed May 1, 2017 File No. 333 -217576
Dear M r. Kim:
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absenc e of action by the staff.
Please contact Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
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Mail Stop 3030
May 9, 2017
Via E -mail
Young -Joon Kim
Chief Executive Officer
MagnaChip Semiconductor Corporation
c/o MagnaChip Semiconductor S.A.
1, All ee Scheffer, L -2520
Luxembourg, Grand Duchy of Luxembourg
Re: MagnaChip Semiconductor Corporation
Registration Statement on Form S-3
Filed May 1, 2017
File No. 333 -217576
Dear M r. Kim:
This is to advise you that we have not reviewed and will not review your registration
statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absenc e of action by the staff.
Please contact Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
cc: David S. Huntington, Esq.