SEC Comment Letter for MAGNACHIP SEMICONDUCTOR (MX) — Jun 11, 2026
MAGNACHIP SEMICONDUCTOR Corp
Date: June 11, 2026 · CIK: 0001325702 · Accession: 0000000000-26-005891
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Reasoning
Letter
Re: MAGNACHIP SEMICONDUCTOR Corp Draft Registration Statement on Form S-3 Submitted on June 8, 2026 CIK 0001325702 Dear Camillo Martino: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 absence of action by the staff. Please contact Sarah Sidwell at 202-551-4733 with any questions.
June 11, 2026
Camillo Martino Chief Executive Officer MAGNACHIP SEMICONDUCTOR Corp c/o Magnachip Semiconductor, Ltd. 15F, 76 Jikji-daero 436beon-gil, Heungdeok-gu Cheongju-si, Chungcheongbuk-do, Republic of Korea 28581
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Stuart Ogg
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 11, 2026 Camillo Martino Chief Executive Officer MAGNACHIP SEMICONDUCTOR Corp c/o Magnachip Semiconductor, Ltd. 15F, 76 Jikji-daero 436beon-gil, Heungdeok-gu Cheongju-si, Chungcheongbuk-do, Republic of Korea 28581 Re: MAGNACHIP SEMICONDUCTOR Corp Draft Registration Statement on Form S-3 Submitted on June 8, 2026 CIK 0001325702 Dear Camillo Martino: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 absence of action by the staff. Please contact Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Stuart Ogg </TEXT> </DOCUMENT>