VIMC [Vimicro International] CORRESP: [Letterhead of Vimicro International Corporation] August 10, 2010
[[Letterhead of Vimicro International Corporation] August 10, 2010 VIA EDGAR AND FACSIMILE Ms. Lynne Dicker, Reviewing Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance Mailstop 3030 100 F Street, N.E. Re: Vimicro International Corporation Form 20-F for the fiscal year ended December 31, 2009, filed on May 12, 2010 (File No. 001-24225) (the 2009 Form 20-F) Dear Ms.]
