United States securities and exchange commission logo

                    November 17, 2022

       Shinyoung Park
       Chief Financial Officer
       Magnachip Semiconductor Corporation
       c/o MagnaChip Semiconductor S.A.
       1, Allee Scheffer, L-2520
       Luxembourg, Grand Duchy of Luxembourg

                                                        Re: Magnachip
Semiconductor Corporation
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed February 23,
                                                            File No. 001-34791

       Dear Shinyoung Park:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                    Division of Corporation Finance

                    Office of Manufacturing