[September 29, 2015 VIA EDGAR Mr. Kevin Kuhar, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Mr. Jay Webb, Senior Accountant Division of Corporation Finance 100 F Street, NE Re: Vimicro International Corporation Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 30, 2015 File No. 001-34225 Dear Mr. Kuhar, Ms. Harkins and Mr. Webb: Staff Commission]