UMC [UNITED MICROELECTRONICS] CORRESP: (Original Filing)
[www.umc.com July 5, 2010 Mail Stop 3030 Eric Atallah, Staff Accountant Re: United Microelectronics Corporation Dear Messrs. Eric, Vaughn and Martin: For your convenience, we have included your comments in this response letter in bold italics form and keyed our responses to the Staffs comments accordingly. Form 20-F for the Year Ended December 31, 2009 Note 35 US GAAP]