Ticker: UMC, Company: UNITED MICROELECTRONICS CORP, Type: CORRESP, Date: 2010-07-06
Original SEC Filing: Click here

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Webplus: UMC/20100706/CORRESP/1/000.htm SEC Original: filename1.htm
www.umc.com July 5, 2010 Mail Stop 3030 Eric Atallah, Staff Accountant Re: United Microelectronics Corporation Dear Messrs. Eric, Vaughn and Martin: For your convenience, we have included your comments in this response letter in bold italics form and keyed our responses to the Staff’s comments accordingly. Form 20-F for the Year Ended December 31, 2009 Note 35 — US GAAP

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Company Information:

Ticker: UMC, Company: UNITED MICROELECTRONICS CORP, Type: CORRESP, Date: 2010-07-06CIK: 0001033767, Location: F5, SIC: 3674, SIC Desc: SEMICONDUCTORS & RELATED DEVICES
Business Phone & Address:
8F, NO.68, SEC. 1, NEIHU RD.,
TAIPEI, F5 11493