SEC Company Response from MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702) (MX) — May 9, 2017
MAGNACHIP SEMICONDUCTOR Corp (MX) (CIK 0001325702)
Date: May 9, 2017 · CIK: 0001325702 · Accession: 0001193125-17-164063
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-217576
Letter
Acceleration Request
MagnaChip Semiconductor Corporation
c/o MagnaChip Semiconductor S.A.
1, Allée Scheffer, L-2520
Luxembourg, Grand Duchy of Luxembourg
May 9, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549
Re: MagnaChip Semiconductor Corporation
Registration Statement on Form S-3
(File No. 333-217576)
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, MagnaChip Semiconductor Corporation, a Delaware corporation (the “Registrant”), hereby requests that the effective date of the above-captioned Registration Statement on Form S-3 (the “Registration Statement”) be accelerated to May 11, 2017 at 4:00 p.m. Eastern time or as soon thereafter as may be practicable.
We understand that the Staff will consider this request as confirmation by the Registrant of its awareness of its responsibilities under the federal securities laws of the United States as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.
Sincerely,
MagnaChip Semiconductor Corporation
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CORRESP 1 filename1.htm Acceleration Request MagnaChip Semiconductor Corporation c/o MagnaChip Semiconductor S.A. 1, Allée Scheffer, L-2520 Luxembourg, Grand Duchy of Luxembourg May 9, 2017 VIA EDGAR U.S. Securities and Exchange Commission Judiciary Plaza 100 F Street, N.E. Washington, D.C. 20549 Re: MagnaChip Semiconductor Corporation Registration Statement on Form S-3 (File No. 333-217576) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, MagnaChip Semiconductor Corporation, a Delaware corporation (the “Registrant”), hereby requests that the effective date of the above-captioned Registration Statement on Form S-3 (the “Registration Statement”) be accelerated to May 11, 2017 at 4:00 p.m. Eastern time or as soon thereafter as may be practicable. We understand that the Staff will consider this request as confirmation by the Registrant of its awareness of its responsibilities under the federal securities laws of the United States as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124. Sincerely, MagnaChip Semiconductor Corporation By: /s/ Theodore S. Kim Name: Theodore S. Kim Title: Chief Compliance Officer, EVP, General Counsel and Secretary cc: David S. Huntington, Esq. Paul, Weiss, Rifkind, Wharton & Garrison LLP Signature Page to Acceleration Request