SEC Company Response from MAGNACHIP SEMICONDUCTOR (MX) — Jun 12, 2026
MAGNACHIP SEMICONDUCTOR Corp
Date: June 12, 2026 · CIK: 0001325702 · Accession: 0001193125-26-269615
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296756
Letter
Re: Magnachip Semiconductor Corporation
Magnachip Semiconductor Corporation c/o Magnachip Semiconductor, Ltd. 15F, 76 Jikji-daero 436beon-gil, Heungdeok-gu Cheongju-si, Chungcheongbuk-do, Republic of Korea 28581 VIA EDGAR June 12, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Sarah Sidwell
Acceleration Request for Registration Statement on Form S-3
File No. 333-296756 Requested Date : June 16, 2026 Requested Time : 5:00 p.m., Eastern Time Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Magnachip Semiconductor Corporation (the “ Company ”) hereby requests that the effective date and time of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to June 16, 2026 at 5:00 p.m., Eastern Time, or as soon as practicable thereafter. Once the Registration Statement is effective, we respectively request that you notify our counsel, Goodwin Procter LLP, by calling Stuart Ogg at (650) 752-3295.
Sincerely,
MAGNACHIP SEMICONDUCTOR CORPORATION
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CORRESP 1 filename1.htm CORRESP Magnachip Semiconductor Corporation c/o Magnachip Semiconductor, Ltd. 15F, 76 Jikji-daero 436beon-gil, Heungdeok-gu Cheongju-si, Chungcheongbuk-do, Republic of Korea 28581 VIA EDGAR June 12, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Sarah Sidwell Re: Magnachip Semiconductor Corporation Acceleration Request for Registration Statement on Form S-3 File No. 333-296756 Requested Date : June 16, 2026 Requested Time : 5:00 p.m., Eastern Time Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Magnachip Semiconductor Corporation (the “ Company ”) hereby requests that the effective date and time of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to June 16, 2026 at 5:00 p.m., Eastern Time, or as soon as practicable thereafter. Once the Registration Statement is effective, we respectively request that you notify our counsel, Goodwin Procter LLP, by calling Stuart Ogg at (650) 752-3295. Sincerely, MAGNACHIP SEMICONDUCTOR CORPORATION By: /s/ Shinyoung Park Name: Shinyoung Park Title: Chief Financial Officer cc: Camillo Martino, Magnachip Semiconductor Corporation W. Stuart Ogg, Goodwin Procter LLP