Request to Withdraw Acceleration Request

-----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, UWWDzftbpeHw8Fmsm61ck8myJBPaBwIT/UrU6fUm7JLUCHEXRZo9ITvRNES8T9p9 RY0mVrZpk2v/hRHxlcbo1Q== 0001193125-10-228472.txt : 20101129 0001193125-10-228472.hdr.sgml : 20101129 20101013060849 ACCESSION NUMBER: 0001193125-10-228472 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101013 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor, Inc. (California) CENTRAL INDEX KEY: 0001113806 IRS NUMBER: 770478632 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20400 STEVENS CREEK BOULEVARD, SUITE 370 CITY: CUPERTINO STATE: CA ZIP: 95014 BUSINESS PHONE: 408 625 5999 MAIL ADDRESS: STREET 1: 20400 STEVENS CREEK BOULEVARD, SUITE 370 CITY: CUPERTINO STATE: CA ZIP: 95014 FORMER COMPANY: FORMER CONFORMED NAME: IC MEDIA CORP DATE OF NAME CHANGE: 20000508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAGNACHIP SEMICONDUCTOR LLC CENTRAL INDEX KEY: 0001325702 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 830406195 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR S.A. STREET 2: 74, RUE DE MERL CITY: LUXEMBOURG STATE: N4 ZIP: L-2146 BUSINESS PHONE: (352) 45-62-62 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR S.A. STREET 2: 74, RUE DE MERL CITY: LUXEMBOURG STATE: N4 ZIP: L-2146 FORMER COMPANY: FORMER CONFORMED NAME: MagnaChip Semiconductor Corp DATE OF NAME CHANGE: 20100628 FORMER COMPANY: FORMER CONFORMED NAME: MAGNACHIP SEMICONDUCTOR LLC DATE OF NAME CHANGE: 20050502 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor B.V. CENTRAL INDEX KEY: 0001330224 IRS NUMBER: 000000000 STATE OF INCORPORATION: P7 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1043 BW AMSTERDAM CITY: NARITAWEG STATE: P7 ZIP: 165 BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, GANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor Holding Co Ltd CENTRAL INDEX KEY: 0001330233 IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CRAIGMUIR CHAMBERS STREET 2: P.O. BOX 71 CITY: ROAD TOWN TORTOLA STATE: D8 ZIP: - BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, GANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 FORMER COMPANY: FORMER CONFORMED NAME: IC Media Holding CO LTD DATE OF NAME CHANGE: 20050614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor Inc. (Japan) CENTRAL INDEX KEY: 0001330248 IRS NUMBER: 000000000 STATE OF INCORPORATION: M0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3-5-36 SHIN-OSAKA MT BLDG. 2 STREET 2: MIYAHARA, YODOGAWA-KU CITY: OSAKA STATE: M0 ZIP: - BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, KANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 FORMER COMPANY: FORMER CONFORMED NAME: ISRON CORP DATE OF NAME CHANGE: 20050614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor Ltd. CENTRAL INDEX KEY: 0001330249 IRS NUMBER: 980439388 STATE OF INCORPORATION: F5 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUN LIAN BUILDING 8F, NO. 161 NO. 163 STREET 2: SEC. 2, MINSHENG EAST ROAD CITY: JHONGSHAN DISTRICT TAIPEI CITY STATE: F5 ZIP: 104 BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, GANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor SA Holdings LLC CENTRAL INDEX KEY: 0001330349 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CORPORATION TRUST CENTER STREET 2: 1209 ORANGE STREET CITY: WILIMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, GANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor Finance CO CENTRAL INDEX KEY: 0001330350 IRS NUMBER: 841664144 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CORPORATION TRUST CENTER STREET 2: 1209 ORANGE STREET CITY: WILIMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, GANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor S.A. CENTRAL INDEX KEY: 0001330351 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 STATE OF INCORPORATION: N4 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 74, RUE DE MERL CITY: LUXEMBOURG STATE: N4 ZIP: L-2146 BUSINESS PHONE: (352) 45-62-62 MAIL ADDRESS: STREET 1: 74, RUE DE MERL CITY: LUXEMBOURG STATE: N4 ZIP: L-2146 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor LTD (Hong Kong) CENTRAL INDEX KEY: 0001330366 IRS NUMBER: 980439389 STATE OF INCORPORATION: K3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RM 1602, 16F, BANK OF AMERICA TOWER STREET 2: 12, HARCOURT ROAD CITY: HONG KONG STATE: K3 ZIP: - BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, GANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MagnaChip Semiconductor LTD (United Kingdom) CENTRAL INDEX KEY: 0001330367 IRS NUMBER: 980439386 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 241 BROOKLANDS ROAD STREET 2: WEYBRIDGE CITY: SURREY STATE: X0 ZIP: KT13 ORH BUSINESS PHONE: 82-2-3459-3073 MAIL ADDRESS: STREET 1: C/O MAGNACHIP SEMICONDUCTOR, LTD. STREET 2: 891 DAECHI-DONG, GANGNAM-GU CITY: SEOUL STATE: M5 ZIP: 135-738 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-4 (File No. 333-168516)

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
Title:	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-4 Request to Withdraw Acceleration Request Letter

cc:	Micheal Reagan

Stuart Ogg

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