VIMC [Vimicro International] CORRESP: (Vimicro Letterhead) 16/F Shining Tower No. 35 Xueyuan
[(Vimicro Letterhead) 16/F Shining Tower No. 35 Xueyuan Road, Haidian District Beijing 100191, People’s Republic of China September 9, 2015 VIA EDGAR Kevin Kuhar, Accounting Branch Chief Tara Harkins, Senior Accountant Jay Webb, Senior Accountant Re: Vimicro International Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 30, 2015 File No. 001-34225 Very truly]