UMC [UNITED MICROELECTRONICS] CORRESP: (Original Filing)
[UNITED MICROELECTRONICS CORPORATION July 12, 2011 Mail Stop 3030 Eric Atallah, Staff Accountant Kate Tillan, Assistant Chief Accountant Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: United Microelectronics Corporation Form 20-F for the fiscal year ended December 31, 2010 File No. 001-15128 Dear Mr. Atallah, Ms. Tillan and Mr. Martin: For your convenience,]
