SMI [SEMICONDUCTOR MANUFACTURING INTERNATIONAL] CORRESP: December 19, 2013 VIA EDGAR Attention: Kevin L.
[December 19, 2013 VIA EDGAR Attention: Kevin L. Vaughn, Accounting Branch Chief Martin James, Senior Assistant Chief Accountant Eric Atallah, Staff Accountant Re: Semiconductor Manufacturing International Corporation Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 15, 2013 File No. 001-31994 Ladies and Gentlemen: Company Staff Commission Comment Letter Semiconductor Manufacturing International Corporation (the Form 20-F]
