SEC Comment Letter 0000000000-22-012472 to MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702) (MX)
MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702)
Date: Nov. 17, 2022 · CIK: 0001325702 · Accession: 0000000000-22-012472
AI Filing Summary & Sentiment
File numbers found in text: 001-34791
Letter
United States securities and exchange commission logo November 17, 2022 Shinyoung Park Chief Financial Officer Magnachip Semiconductor Corporation c/o MagnaChip Semiconductor S.A. 1, Allee Scheffer, L-2520 Luxembourg, Grand Duchy of Luxembourg Re:Magnachip Semiconductor Corporation Form 10-K for the Year Ended December 31, 2021 Filed February 23, 2022 File No. 001-34791 Dear Shinyoung Park: We have completed our review of your filing. 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 absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
November 17, 2022
Shinyoung Park
Chief Financial Officer
Magnachip Semiconductor Corporation
c/o MagnaChip Semiconductor S.A.
1, Allee Scheffer, L-2520
Luxembourg, Grand Duchy of Luxembourg
Re:Magnachip Semiconductor Corporation
Form 10-K for the Year Ended December 31, 2021
Filed February 23, 2022
File No. 001-34791
Dear Shinyoung Park:
We have completed our review of your filing. 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 absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing