SEC Company Response from MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702) (MX) — Oct 13, 2010
MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702)
Date: Oct. 13, 2010 · CIK: 0001325702 · Accession: 0001193125-10-228465
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-168790
Letter
Request to Withdraw Acceleration Request
MAGNACHIP SEMICONDUCTOR S.A.
MAGNACHIP SEMICONDUCTOR FINANCE COMPANY
c/o MagnaChip Semiconductor S.A.
74, rue de Merl
B.P. 709 L-2146 Luxembourg R.C.S.
Luxembourg, B97483
VIA EDGAR AND FACSIMILE
October 13, 2010
Division of Corporation Finance
Mail Stop 3561
United States Securities and Exchange Commission
100 F Street, N.E.,
Washington, D.C. 20549
Attention: Tim Buchmiller, Senior Attorney
Re: Request to Withdraw Acceleration Request of MagnaChip Semiconductor S.A. (the “Company”), MagnaChip Semiconductor Finance Company (the “Co-Issuer”, and together with the Company, the “Issuers”) and the Guarantors ( as defined below)
Registration Statement on Form S-1 (File No. 333-168790)
Ladies and Gentlemen:
Each of the Issuers and each of the guarantors listed on the Table of Additional Registrants in the above-referenced Registration Statement (the “Guarantors”) hereby withdraws its prior request dated as of October 12, 2010 to accelerate the effective date of the above-referenced Registration Statement. Thank you for the Staff’s cooperation in connection with this matter.
[Remainder of Page Intentionally Left Blank]
Very truly yours,
MAGNACHIP SEMICONDUCTOR S.A.
Show Raw Text
CORRESP 1 filename1.htm Request to Withdraw Acceleration Request MAGNACHIP SEMICONDUCTOR S.A. MAGNACHIP SEMICONDUCTOR FINANCE COMPANY c/o MagnaChip Semiconductor S.A. 74, rue de Merl B.P. 709 L-2146 Luxembourg R.C.S. Luxembourg, B97483 VIA EDGAR AND FACSIMILE October 13, 2010 Division of Corporation Finance Mail Stop 3561 United States Securities and Exchange Commission 100 F Street, N.E., Washington, D.C. 20549 Attention: Tim Buchmiller, Senior Attorney Re: Request to Withdraw Acceleration Request of MagnaChip Semiconductor S.A. (the “Company”), MagnaChip Semiconductor Finance Company (the “Co-Issuer”, and together with the Company, the “Issuers”) and the Guarantors ( as defined below) Registration Statement on Form S-1 (File No. 333-168790) Ladies and Gentlemen: Each of the Issuers and each of the guarantors listed on the Table of Additional Registrants in the above-referenced Registration Statement (the “Guarantors”) hereby withdraws its prior request dated as of October 12, 2010 to accelerate the effective date of the above-referenced Registration Statement. Thank you for the Staff’s cooperation in connection with this matter. [Remainder of Page Intentionally Left Blank] Very truly yours, MAGNACHIP SEMICONDUCTOR S.A. MAGNACHIP SEMICONDUCTOR FINANCE COMPANY By: /s/ John McFarland By: /s/ Margaret Sakai Name: John McFarland Name: Margaret Sakai Director Title: Chief Financial Officer MAGNACHIP SEMICONDUCTOR LLC MAGNACHIP SEMICONDUCTOR SA HOLDINGS LLC By: /s/ Margaret Sakai By: /s/ Margaret Sakai Name: Margaret Sakai Name: Margaret Sakai Title: Chief Financial Officer Title: Chief Financial Officer MAGNACHIP SEMICONDUCTOR B.V. MAGNACHIP SEMICONDUCTOR, INC. (USA) By: /s/ John McFarland By: /s/ Margaret Sakai Name: John McFarland Name: Margaret Sakai Title: Authorized Representative Title: Chief Financial Officer MAGNACHIP SEMICONDUCTOR LTD (UNITED KINGDOM) MAGNACHIP SEMICONDUCTOR LTD (HONG KONG) By: /s/ John McFarland By: /s/ Margaret Sakai Name: John McFarland Name: Margaret Sakai Title: Company Secretary Title: Director By: /s/ Brent Rowe Name: Brent Rowe Title: Director MAGNACHIP SEMICONDUCTOR LTD (TAIWAN) MAGNACHIP SEMICONDUCTOR INC. (JAPAN) By: /s/ Margaret Sakai By: /s/ Margaret Sakai Name: Margaret Sakai Name: Margaret Sakai Title: Director Title: Director MAGNACHIP SEMICONDUCTOR HOLDING COMPANY LIMITED By: /s/ Margaret Sakai Name: Margaret Sakai Title: Chief Financial Officer Signature Page to S-1 Request to Withdraw Acceleration Request Letter cc: Micheal Reagan Stuart Ogg