-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, R/QX0/+aE2tGuA5P6PBonUvu1OeQyAIZfGXK4LRWc6ApMxs4f6CK6SRZlfhmqhqW DJbBZyTDeiLEooIinuTqTg== 0001193125-05-248183.txt : 20060920 0001193125-05-248183.hdr.sgml : 20060920 20051223080011 ACCESSION NUMBER: 0001193125-05-248183 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20051223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MIRAE CORP CENTRAL INDEX KEY: 0001099196 STANDARD INDUSTRIAL CLASSIFICATION: SPECIAL INDUSTRY MACHINERY, NEC [3559] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9-2 CHA AM-DONG CHUN AN CHUNG CHONG NAM- CITY: REPUBLIC OF KOREA STATE: M5 ZIP: DO 330-200 MAIL ADDRESS: STREET 1: 9-2 CHA AM-DONG CHUN AN CHUNG CHONG NAM- CITY: REPUBLIC OF KOREA ZIP: DO 330-200 CORRESP 1 filename1.htm Correspondence Letter
LOGO    Mirae Corporation

 

714 Baeksuk-Dong, Cheonan-Si Chungcheongnam-Do, 330-200, Korea

 

Tel : 82-41-621-5070  FAX : 82-41-559-8789

 


 

December 23, 2005

 

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

U.S.A.

Attention: Mr. Kevin Kuhar

 

  Re: Mirae Corporation

Form 20-F/A Filed on November 30, 2005

File No. 000-30376

 

Dear Mr. Kuhar:

 

We refer to the letter dated December 14, 2005 from Mr. Jay Webb (the “Comment Letter”), wherein the Staff provided certain further comments to the Amendment No. 2 on Form 20-F/A filed by us on November 30, 2005. Please note that the original 20-F for the fiscal year ended December 31, 2004 was filed with the SEC on June 30, 2005 and amended on July 28, 2005.

 

Although we have reviewed the Comment Letter and have prepared our preliminary response thereto, in order to ensure that our response is comprehensive and fully thought through, however, we respectfully request an extension to January 11, 2006.

 

We sincerely appreciate your kind understanding of the foregoing request. Please do not hesitate to contact me at 82-41-559-8710 (Fax: 82-41-559-8789) should you have any questions or comments. Also, we would appreciate you copying Mark J. Lee of Debevoise & Plimpton LLP (Tel: 852-2160-9800; Fax: 212-521-8950 (U.S. fax number)) when you send any correspondence to us with respect to our foregoing request to ensure that we will be able to promptly respond to any comments or additional requests from you. Thank you in advance for your attention to this matter.

 

Very truly yours,

/s/ Gi Hoon Joung


Gi-Hoon Joung
Director of Accounting Team and
Acting CFO
GRAPHIC 2 filename2.jpg begin 644 filename2.jpg M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$" M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,# M`P,#`P,#`P,#_\``$0@`6P!D`P$1``(1`0,1`?_$`-T```("`@,!`0$````` M```````*`@D'"`$#!@0+!0$!```&`P$```````````````$%!@<("0(#!`H0 M```%`@,#!`D+$`4-``````$"`P0%!@<`$0@2$PDA%!4*,8$R-18V-S@Y\$%1 M8;$B4D-D%QAQD:'A,R0T5-1E9I97&1HZ0B,E54AB@L)38\.V)V=WMRAX$0`! M`P,"`P,&"`D("P`````!``(#$00%$@8A,1,4!PA!46$R%@EQ@9'1(E+"%;%" M8M(C)'245?"AP8+$%Q@9DJ*R,U-49+4F-CC_V@`,`P$``A$#$0`_`']1/D.6 M6"+C>>U]G[6"(WGM?9^U@BJXUV<673_P_P"X%(VYNY3U;2TS65'A6<8O3+%) MTT)'#+R4*""ZB@AL.1=1AQR^"(8I_+[BM,-,R&X:\E[:@CX2/Z%EMX?/!WWA M^(S;5[NC:%W86]C8WW97B=Q#B_ILEJ*>32\?'5:*!UE_1=NC&/;^[I%]K(C; MHQF8QPY/?;8&V"AV>S[&)4=\XL.`T2\?1_117_=[K7ON:X-^\\-Q_*?^"BY' MK+VB_P#J@"W]W1,;E7#HUD`-PVL@S-M;*@[/+D&'MSC-1;HEX>A1_P`K3OOU M%OWGAN'Y3UR;K+VBL%2@6@[NG;CD!G(130`(/+R"D([S+,`Y?;Q#VZQ>C7HE MY^9^^@/WGA>/Y;_Y%9!M'UAG2#=^YMN;60U'W+B9 MZY-<4S0T8[F6;%M%1KRJ)AI#-)"5>&.5)NP;K/`.J81#9(`X[K;>6.NKN.T8 MR0/D<&BHY$^?S!4QO;W;_?#L7:&5WGD\AB7XW$XZXO)6L<_68[>)TKPT'\8M M:0*\*J^)A*QTJV*]BG[&39G.HF1W'O$'K4YTC"10A5VQU4A.F<,C!GF`\@XJ M]:\5]N\]K[/VL$1O/:^S]K!%+:][M9=KMY8(NL_=#VO<#!%'!$8(DD.L^9_2 MNL!D(`/S`!W6>7E`JWV!#EQ;'?%?O"&G/I?:&B]4(I)H%83,0++H_P9,)A M-O-YO0``#9'.3X7"39I\K8Y&QB,-Y@FNJOI%*463'BK\6.-\+D&$N,EA9\NS M-/NFMZ5PR`Q=E$!).J.35KZXI2E-)YU6Z=2=7UKZG;DM+\@V]DMK.W,-JWS(VV,MSH[;"21%>65H6!W1'%QO M6O!(X",BGT@14QI=TG2VIS5Y2&DR-K:,I&2JRKJTI-.M7T,[EF#-:CH:I9=1 MX:&;OF3EMPK18.[(]YSA=Y[ MSPFSQLS(VCLWD;:UBF?>1EC>T3,AZH'9V]1K"^K@UPK2@-4K+=PPC:>Y68E$ M1H6J<\LPR`(=UZPYB/+BG,*\OR5J32IF8?\`6"SA\1Q/^'O?`-"?9/*\OV.5 M/B=4P]"O9+_NQJ"_\H36+YKY+TRE@B,$79\7ZOA8(HG[H>U[@8(HX(C!$D?U MGTI3:KK``?L?,"40[/=!<"K6PO!JW@J4?-6T;(:0+E70<).&3=T)JNL\"#FBGA3JIF.1%FI M5SW>I@.PL!P`P#LACQ;6NY[:\N&1$:3:/?\`UF>K^$U\ZKOWC.P]O;LV;L[) M9B-[[F/>EA8-+7N:.SY$N%TV@X5>+>+2[FVG"E2F4*`P>?P..!;CK&/-6T0))(B@W'AXHP2>)(8P`D\3S*5GX M0-+5%4/&,M_(0<,]E6-(7#OE4U4.6J0'0A((U.5_`%EGY_BFH3,VS0`PY_UR MZ90[.84%MMKG;F;H!HV68GX*O%?@J0/D6VCQJ9;&XWP59&UOKAD$][C<7%`U MQH9I>O:2F-GUG=..1Y'U6./D5[U`%$1ZQ\!0$W]HU..R4,Q`"V#KHQAY.7++ ME'$XQFOM^Z*NJW4*#S?JO'Y5K]SY`/AB)X?HX/\`NUHD*KM@);3W*`,Q#P#J M?,3#^9G66S[(!Z_KXI3!`C(V@'+JQ_A"W&>(X%OA\WR!R]D\IS_8Y>2?)ZIH M83D#6](V@@U*6A[CT3#C+0LO.U[%6[J27BIVG4W&TZB'2LDR M-SEB5LO.-O9L7EM`V8D9".)AH!5KM+:![16I+6EPN92.XC9:SCI7) MECLNT.6(T?VFL#5[%5TYJX964G:RK&7DVT4:2H6CDDQJ*+MI2 MHJ@DA(+DJY6SQX5HT.1-PQ7.>H<198S!V]UD6/,E27N/,@&KM+3PK4GY:#F# M7%7O][P.^KQ(;KV7W+75@VS9%%%;6T;'2].[N3^ADOKAFI_2Z,3"=!9KCB,L MP+HIXVMHMHW4=6-]N'GQMM18N%J1J.[-[=.TN\0I1Q(PI6T/4E:-(%Q"D$D@ MY>`RD:<4%J]1.X5(NFJJ0^TF<2C0..NS<6VX,B"6W$\MNYP;44!8&@<>/%O, M$GR^19_YSNSPG=YXD>X?NV#.VXO$8+,QLZX9*3+#:F5LG&-C=3)P)(G!C2PM M:X4R%"U./=".8C#.\_6`.0,>?#@#*VP\HG9_M!9H^(W_Y[ MWR#S]D\IY?\`HY4^-U3(IB\%>R`F`0V[K:@C%S]M^T"K!RY<_8Q; M'?%#D(0?^#]HK?3[J"A[G-Q@^7GDEW[IZN*L4JL\`6'T\/+-< MQ3ABR0N"WX6DVRE0;\TDQ!,U,%H/:*VV1!V+K(5$MWF;S[2L'W=Y<3!^EC;= MT=*5J9.3JU%-.D\/QJ\Q3C,_><=Y;]E;2V9AFV8N.ON5F3UF710XD,/1T]-U M>OVNFNOZ/1ZC]7#47A)T8%NN,=8ZWO/NES4#=R]E%#+\TYCTIX*6]NK`])@R MW[OF?/N8;W=;U04]K9VS9;0R7:(9]\VS*5,4LL8)\O3$D>KT$Z:^BM%>/QD9 ML;F\$NX-RB+H'(8;%W/3U:M':+RPET:Z-U:=>G5I;JI72.2MZXC2CF.TB.8& M.4Z/A76B:_):V1_P!)[6/V MAF=;0]U7-:_ILU`&CNFS570VF`=`NCTE>\#;7I5HW`4C!NNY6K@&)::!R$&& MEO=5PG'#_A M]WP7'EM+*?'^IRI\;JF1S&X*]D`,.>Q=;4"0N?K%"Z,V(!VA'%]%\F"90P1& M"+L^+]7PL$43]T/:]P,$4<$1@B2.ZSV('U8V`1(8HK?1_*8$\P$X@-P*N`!$ M@9FR-LCE]0?8Q:W?8N`)`K])W+S_$M]?NGX99.YS<0C!+CN7A MPK4BRMJCY/,J*+`:I]2>EES4[S3U=>L;5N*S2B4:G6I91JD,TW@E'RT.20YX MR>$.2/6D'`I[(!EO39YXI2SR%Q8N][, M5M%WC8&WS$5D9#!UV/=TNJ&B0M+2VFH1M!/'U11>`IFZUU*/N:C>:EZOJ&G[ MIHSLO5"5=1:W-IY*H)\SX9J33<$3V".I/I1?>"!2J')=WN`S>T_8;+8N.?:!MHX#:O870F&+1TXRT\V MMT1Z>)/T1Y5ZRH]1FH.K:?/3%37-K2?ITU,S%&]$2+T[IH-+3]61-=34'D=$ M3@PD:P@6<@J0!S%PV((#R98YR7DLK'-EE+XR"*$@\"0XCX"X`FGF^)2O'=SV MR<1D3F<7@;:')=ICN!)'"YKNO%;R6D1BK5*`E"56U(RJ$CE)5BH[V)AJF!%@!4H&`.3+,< M/E%?@HI1G.XCNQW/O6W[Q<_M^UN]]6W0Z M-Y)&\S1FW)=`6\0!TW$EM1S6DEWT5BVHN6)TU`V:$J@!`4S@4@]#NQ$1$2AE MF'8$C#OC&5M>(_P!^P`>3U@I7XD+6Z;X>]\NDCD&G:>4K]$T'ZG+Q/#A7 MR%/A]4T(4G!7L=LG`VW=34"X&"*."(P1:MZQ=)%K]:VGNZ^G>Z";F.@+LT@>C92JX!O'IUC"1I MY%G*`I`2[MLNJR6(Z9@(9#L^^-RC^#OX>'[ M8]3?ZZM?R?$>SP?49\@^9/:W=7\3R'[Q-^>C^#NX=_[8M3?ZZM?R?$.SV_U& M?Z(^9/:S=//[SR%?VB;\]04ZG9P[%2'25O!J8434*)%$U*S:'(H0P9"0Y#-A M*8H@/*`\F(B"$&H8VH]`77-N?!#@7D$$<"#P5 M_P!P]="%J.&]IBI?2K9:7JBH2`L76.FZBJRN_5\?4UJ MZ/N?%W.I*E*<>2+FD$B55%R9Z;E5%$`.V=MR@`J9%5S3SP15L]6>XQ=Z.)M; M"_5O]6E80-1:FK+56SF2!"T-'T.>1M)4+=LVC95_'T_&1E.$?1M5%=L#$23( MN"2:1U`$3[0D6^7'@XA]7<-;A[7&O=:MPR1O?44G$6^M$LY2@I,\%4<\=07- M;J4S4#2095)$TBT0WCI`Z"B0"NGO,@$,R+1;JV>LCB"\1VR]>:L-6VJ**K.D M:?KZIK1P=DZ;LA:JBXY6180E(3R5;RM9TW3L54P/F0RRJ"+))3FBB:@F5`3E M+D19@ZP_K*XFNCFR^GN>X;EO']2S-<70E*?NE5T3;-C=B2IQ`C.(1H6ETJ6E M(N99)H5[+23LAG0(F$2*]&R$O75066M!/70CEH>YDY:ZW\Q<6 M(<,`BW$77P`C@B,A#L@."+C!%SD/L#];!%/XOU?"P15K\8XJJB?N()"D;Z1Z M-/WAJ9TRAW+0T6:E+MEE5HELZ360;))I"!#)B&"*V'C9S,KJF8<4.1B_N9_]5UQ_P);O!%J;UK5SJFT3KVRU;:<]>VLFW*M]J[>47,V6 MIJ\4Q`6>I)"EZ2C3(R=&T_"&8.8Y]**@91T"BRJ9E3"M)^:G*KK/3M;.4J6IY"2=.:AE)B;HN.6D9IU*KJ*/%95RX7,L*YCB? M>CM9YX(D`JFU!\2&Q/6'G^@FU^N/59<"W,AJ#%>M&QTFJE+2"<<,FA(M&:#6, M$AD3"CO-V8A%A6Y]BN)5J_XK%TF>J[51<;1/P[;-(U(VL/!ZQ4]>B*Z M38LX5Y6+V%J!"K9.1G$0%ZX.OJ,X8-3 MZI[F:J],#6O-2$#353W\K!Q=2OFJ=E&4^YI&HJ=KYRY56:DF&D.1-\V;FZ-< M@H*I$2*`!\$6ZO6EN+??K1="V2T::7:N?6IN?J;A7<]6EX8O:;5)2-M5Z@6I M!!K0TVBX1=4M4C^::K"K)(Y.F[4GWNHDJ.\*1:6<6"A=4O"5TJZ5]8FFKBT: ME[UWDM56=%TUJ!H^YNI:7O+;6[M23RSF23FBVRFJADF#.FV[HBT:JQ,DHV4C M$T#G`'FVY4(FC/WA+C]T9^\=Z&I+PI^B!\^O@MOI+P(^5K7$O`N.C:8IYH0BKF0E'0%$0*0@E(4!,<2E`1`BIEZRM8JR?$:X4M"Z] M=*\XQO/4&FZ3AJBI.X=IU*=>MIBV4U),(2X",_..8TE3*0]#+)FD$6;=TW,U M?;TYT3F$P`1?3?NW=O\`AM]5YK>Q6H>Y!:5O_J/TZ5;.R;.ZT@1.YMP-0EWA M9W`J&@US??,E4524ATN6*%18RJB;=B05E>03"1?Q^IF7>MTN-V MT-0M:UFK;D99L2KRTFI1MOF9:B+"G,5XK#\[3%,5R%,F4_O1$!$`P18"ZZY= M6VLA8_29:B/KVF'US(>ZU:5!,4"QF&CRI8F%5I:'22E)>+;*JKQ3=11P0$^< M%3,H!\R`(9C@B:$X2MY+27@X=ND^8M/<6E*_B*6L7;>DJE?4[*H/"T_5%/4G M&LI^"FD1W3F+D8E\BHFJFNF00V!$,RY&$B0-NKJ>LS2W6V75^Y:O*92M#3VJ MN&@7]P2SS1Q2B(*6H:T(XD#3;1D=2L%3 M97`1T&DD2(WI4TQ2,F(D,19$X0ET-,%N^M`W$K*A)Z@K4Z:9:X^KF*LVN[1: MVZHEE2M50-5L[;PL0PED8AM`M9)JZ;I,FRB:&0'*39`<@P16']`<5/9*DJ27L[<(8AB]DG%/.4:VDJX3DYOFS<[5E`347,&:I+J*E*9R3 M8Y-HHB19XU8R75QK+Z([2ZN=.6AK3=JAK74!4%+TG:;3S2M7.8&Y\[.SBZ;. MIHA_"1R]034;*4,]5!M(M19@(N!`A##F41(F?_FRHO\`=G>`_P!$8G@[]%#I MSZ$G.UM]T[\W/A=]'WG^SO\`I3PG_L3?[.USGW^SZV"+P'$W\5+5^B^\:I?T MG'BGWC6\E/Z5?CGR+:P11L=Z/ZK/1??@];>0W+]WWXS.?&WY/_??YSV\$7R< M3CQ>LSZ+/O\`5;Z3SQ>[T17D8_/W][_)-Q@BUTX>'G$J^@G\G=3>CM\XK\/@ M_NO_`$Z_O/Y1S7!%C_6KYS5Q_P"7E[,!YZ_G-]X([RD?Y7XA\@W."+=;AS^2 MNZWHON_2GHY/)5WH5\K'YZ^%\CVL$52,]WVJ'^5,[\SW?[OMWR>>,/YY_'_E M.\P1,>Z;/(-:GR'^)T9YM7D$[D_DH_0[\5]K/!%25J7\YVX?\NIX\_XF/.>^ M[I>43].O]YLX(O,ZF?+Q<;^6O\;O\37EY^[(^4?]+_\`3V<$5Y&I/S<+G^;Y MXANO.5\V[\'2\J'Z!_ZW_9[."*C/2QYREJ/Y:KQSB/-7\Y7XWR4?IG^)_P"= /@B92_H^OV>WW7NX(O__9 ` end
-----END PRIVACY-ENHANCED MESSAGE-----