VIMC [Vimicro International] CORRESP: (Original Filing)
[(Vimicro Letterhead) October 9, 2014 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Martin James, Senior Assistant Chief Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Vimicro International Corporation Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 File No. 001-34225 Dear Mr. Vaughn, Mr. James]