UMC [UNITED MICROELECTRONICS] CORRESP: (Original Filing)
[Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Division of Corporation Finance 100 F Street, NE Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 26, 2012 File No. 001-15128 Dear Mr. Vaughn and Ms. Harkins: * * * Form 20-F for the Fiscal Year Ended December 31, 2011 Item 5. Operating and Financial]