SEC Comment Letter for MAGNACHIP SEMICONDUCTOR (MX) — Sep 27, 2017
MAGNACHIP SEMICONDUCTOR Corp
Date: Sept. 27, 2017 · CIK: 0001325702 · Accession: 0000000000-17-034395
AI Filing Summary & Sentiment
File numbers found in text: 001-34791
Letter
Mail Stop 3030 September 27, 201 7 Via E -mail Jonathan W. Kim Chief Financial Officer MagnaChip Semiconductor Corporation c/o MagnaChip Semiconductor S.A. 1, Allée Scheffer, L -2520 Luxembourg, Grand Duchy of Luxembourg
Re: MagnaChip Semiconductor Corporation Form 10-K for the Fiscal Year Ended December 31, 2016 Filed February 2 1, 2017 File No. 001-34791
Dear Mr. Kim:
We have completed our review of your filings. We remind you that the company and its management are responsible f or the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
/s/ Martin James
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Mail Stop 3030
September 27, 201 7
Via E -mail
Jonathan W. Kim
Chief Financial Officer
MagnaChip Semiconductor Corporation
c/o MagnaChip Semiconductor S.A.
1, Allée Scheffer, L -2520
Luxembourg, Grand Duchy of Luxembourg
Re: MagnaChip Semiconductor Corporation
Form 10-K for the Fiscal Year Ended December 31, 2016
Filed February 2 1, 2017
File No. 001-34791
Dear Mr. Kim:
We have completed our review of your filings. We remind you that the company and its
management are responsible f or the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
/s/ Martin James
Martin James
Senior Assistant Chief Accountant
Office of Electronics and Machinery