VIMC [Vimicro International] CORRESP: (Original Filing)
[26th Floor, Gloucester Tower The Landmark 15 Queen’s Road Central Hong Kong Telephone: +852 3761 3300 Facsimile: +852 3761 3301 www.kirkland.com David Zhang To Call Writer Directly +852 3761 3318 david.zhang@kirkland.com October 23, 2015 V IA EDGAR Mr. Nicholas P. Panos, Senior Special Counsel Office of Mergers and Acquisitions 100 F. Street, N.E. Re: Vimicro International Corporation Schedule 13E-3 Filed]