UMC [UNITED MICROELECTRONICS] CORRESP: (Original Filing)
[UNITED MICROELECTRONICS CORPORATION Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Dennis Hult, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Form 20-F for Fiscal Year Ended December 31, 2013 Filed April 18, 2014 File No. 001-15128 Dear Mr. Vaughn and Mr. Hult: For your convenience, we have included your comments in this response letter in bold]