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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-014514.txt : 20060908
<SEC-HEADER>0000000000-06-014514.hdr.sgml : 20060908
<ACCEPTANCE-DATETIME>20060327152753
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014514
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060327

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED MICROELECTRONICS CORP
		CENTRAL INDEX KEY:			0001033767
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		993 HIGHLAND CIRCLE
		CITY:			LOS ALTOS
		STATE:			CA
		ZIP:			94024
		BUSINESS PHONE:		0118863577

	MAIL ADDRESS:	
		STREET 1:		993 HIGHLAND CIRCLE
		CITY:			LOS ALTOS
		STATE:			CA
		ZIP:			94024
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-134026
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>







Mail Stop 6010


      March 23, 2006


Mr. Stan Hung
Chief Financial Officer
United Microelectronics Corporation
No. 3, Li-Hsin 2nd Road,
Hsinchu Science Park,
Hsinchu City, Taiwan, Republic of China

	Re:	United Microelectronics Corporation
      Form 20-F for the Year Ended December 31, 2004
      File No. 001-15128

Dear Mr. Hung:

We have completed our review of your Form 20-F and related filings
and do not, at this time, have any further comments.


Sincerely,



Martin F. James
Senior Assistant Chief Accountant

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??

??

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Mr. Stan Hung
United Microelectronics Corporation.
September 23, 2005
Page 6





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