SIMO [Silicon Motion Technology] CORRESP: (Original Filing)
[December 11, 2007 Via EDGAR Mr. Kevin L. Vaughn Branch Chief Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Re: Silicon Motion Technology Corporation Form 20-F for the Year Ended December 31, 2006 File No. 0-51380 Dear Mr. Vaughn: Company Staff Silicon Motion Technology Corporation (the Form 20-F for the year ended December 31, 2006 Note]