UMC [UNITED MICROELECTRONICS] CORRESP: (Original Filing)
[UNITED MICROELECTRONICS CORPORATION May 29, 2015 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Tara Harkins Re: United Microelectronics Corporation Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 21, 2015 File No. 001-15128 Dear Mr. James, Ms. Tillan and Ms. Harkins: Staff Commission Form 20-F Company Reference is]