SEC Company Response from MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702) (MX) — Oct 15, 2013
MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702)
Date: Oct. 15, 2013 · CIK: 0001325702 · Accession: 0001193125-13-399638
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-191372
Letter
Acceleration Request
MagnaChip Semiconductor Corporation
c/o MagnaChip Semiconductor S.A.,
74, rue de Merl, L-2146 Luxembourg,
Grand Duchy of Luxembourg
October 15, 2013
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Mr. Brian Soares
Re: MagnaChip Semiconductor Corporation
Registration Statement on Form S-4 (Registration No. 333-191372)
Ladies and Gentlemen:
On behalf of MagnaChip Semiconductor Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-191372) (the “Registration Statement”) of the Company be declared effective at 2:00 p.m., Eastern Daylight Time, on Friday, October 18, 2013, or as soon thereafter as practicable. The Company respectfully requests that you notify Micheal Reagan of such effectiveness by a telephone call to (650) 687-4147.
In connection with such request, the undersigned, on behalf of the Company, hereby acknowledges the following:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Signature follows.]
Please contact Micheal Reagan of Jones Day at (650) 687-4147 or Stuart Ogg of Jones Day at (213) 243-2365 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours,
MAGNACHIP SEMICONDUCTOR CORPORATION
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CORRESP 1 filename1.htm Acceleration Request MagnaChip Semiconductor Corporation c/o MagnaChip Semiconductor S.A., 74, rue de Merl, L-2146 Luxembourg, Grand Duchy of Luxembourg October 15, 2013 VIA EDGAR CORRESPONDENCE Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Mr. Brian Soares Re: MagnaChip Semiconductor Corporation Registration Statement on Form S-4 (Registration No. 333-191372) Ladies and Gentlemen: On behalf of MagnaChip Semiconductor Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-191372) (the “Registration Statement”) of the Company be declared effective at 2:00 p.m., Eastern Daylight Time, on Friday, October 18, 2013, or as soon thereafter as practicable. The Company respectfully requests that you notify Micheal Reagan of such effectiveness by a telephone call to (650) 687-4147. In connection with such request, the undersigned, on behalf of the Company, hereby acknowledges the following: • should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [Signature follows.] Please contact Micheal Reagan of Jones Day at (650) 687-4147 or Stuart Ogg of Jones Day at (213) 243-2365 if you have any questions concerning this matter. Thank you for your continued attention to this matter. Very truly yours, MAGNACHIP SEMICONDUCTOR CORPORATION By: /s/ John McFarland Name: John McFarland Title: Executive Vice President, General Counsel & Secretary cc: Micheal J. Reagan W. Stuart Ogg