<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2010-10-15</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:00:00</finalEffectivenessDispTime>
        <form>S-1</form>
        <filer>
            <cik>0001330351</cik>
            <entityName>MagnaChip Semiconductor S.A.</entityName>
            <fileNumber>333-168790</fileNumber>
        </filer>
        <filer>
            <cik>0001330350</cik>
            <entityName>MagnaChip Semiconductor Finance CO</entityName>
            <fileNumber>333-168790-10</fileNumber>
        </filer>
        <filer>
            <cik>0001325702</cik>
            <entityName>MAGNACHIP SEMICONDUCTOR LLC</entityName>
            <fileNumber>333-168790-09</fileNumber>
        </filer>
        <filer>
            <cik>0001330224</cik>
            <entityName>MagnaChip Semiconductor B.V.</entityName>
            <fileNumber>333-168790-08</fileNumber>
        </filer>
        <filer>
            <cik>0001113806</cik>
            <entityName>MagnaChip Semiconductor, Inc. (California)</entityName>
            <fileNumber>333-168790-07</fileNumber>
        </filer>
        <filer>
            <cik>0001330349</cik>
            <entityName>MagnaChip Semiconductor SA Holdings LLC</entityName>
            <fileNumber>333-168790-06</fileNumber>
        </filer>
        <filer>
            <cik>0001330367</cik>
            <entityName>MagnaChip Semiconductor LTD (United Kingdom)</entityName>
            <fileNumber>333-168790-05</fileNumber>
        </filer>
        <filer>
            <cik>0001330249</cik>
            <entityName>MagnaChip Semiconductor Ltd.</entityName>
            <fileNumber>333-168790-04</fileNumber>
        </filer>
        <filer>
            <cik>0001330366</cik>
            <entityName>MagnaChip Semiconductor LTD (Hong Kong)</entityName>
            <fileNumber>333-168790-03</fileNumber>
        </filer>
        <filer>
            <cik>0001330248</cik>
            <entityName>MagnaChip Semiconductor Inc. (Japan)</entityName>
            <fileNumber>333-168790-02</fileNumber>
        </filer>
        <filer>
            <cik>0001330233</cik>
            <entityName>MagnaChip Semiconductor Holding Co Ltd</entityName>
            <fileNumber>333-168790-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
