VIMC [Vimicro International] CORRESP: [Letterhead of Vimicro International Corporation] August 20, 2010
[[Letterhead of Vimicro International Corporation] August 20, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Lynne Dicker, Reviewing Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance Mailstop 3030 100 F Street, N.E. Re: Vimicro International Corporation Form 20-F for the fiscal year ended December 31, 2009, filed on May 12, 2010 (File No.]