[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 Staffs comments accordingly. Form 20-F for the Year Ended December 31, 2009 Note 35 US GAAP]
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[Note: X Yes Not applicable ADVANCED SEMICONDUCTOR ENGINEERING, INC. Joseph Tung Chief Financial Officer]
[Note: X Yes Not applicable ADVANCED SEMICONDUCTOR ENGINEERING, INC. Joseph Tung Chief Financial Officer]
[Note: X Yes Not applicable]
