<SEC-DOCUMENT>0000921895-26-000758.txt : 20260320
<SEC-HEADER>0000921895-26-000758.hdr.sgml : 20260320
<ACCEPTANCE-DATETIME>20260320163451
ACCESSION NUMBER:		0000921895-26-000758
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20260320
DATE AS OF CHANGE:		20260320

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MAGNACHIP SEMICONDUCTOR Corp
		CENTRAL INDEX KEY:			0001325702
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				830406195
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-86576
		FILM NUMBER:		26778701

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		C/O MAGNACHIP SEMICONDUCTOR, LTD.
		STREET 2:		15F, 76 JIKJI-DAERO, 436BEON-GIL
		CITY:			CHEONGJU-SI
		PROVINCE COUNTRY:   	M5
		BUSINESS PHONE:		82-2-6903-3000

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		C/O MAGNACHIP SEMICONDUCTOR, LTD.
		STREET 2:		15F, 76 JIKJI-DAERO, 436BEON-GIL
		CITY:			CHEONGJU-SI
		PROVINCE COUNTRY:   	M5

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAGNACHIP SEMICONDUCTOR LLC
		DATE OF NAME CHANGE:	20110304

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAGNACHIP SEMICONDUCTOR Corp
		DATE OF NAME CHANGE:	20110303

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAGNACHIP SEMICONDUCTOR LLC
		DATE OF NAME CHANGE:	20100701

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMERSION CORP
		CENTRAL INDEX KEY:			0001058811
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
		ORGANIZATION NAME:           	06 Technology
		EIN:				943180138
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		2999 N. E. 191ST STREET
		STREET 2:		SUITE 610
		CITY:			AVENTURA
		STATE:			FL
		ZIP:			33180
		BUSINESS PHONE:		408-467-1900

	MAIL ADDRESS:	
		STREET 1:		2999 N. E. 191ST STREET
		STREET 2:		SUITE 610
		CITY:			AVENTURA
		STATE:			FL
		ZIP:			33180

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMMERSION HUMAN INTERFACE CORP
		DATE OF NAME CHANGE:	19980602
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: IMMERSION CORP -->
          <cik>0001058811</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/20/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001325702</issuerCik>
        <issuerName>MAGNACHIP SEMICONDUCTOR Corp</issuerName>
        <issuerCusips>
          <issuerCusipNumber>55933J203</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>C/O MAGNACHIP SEMICONDUCTOR, LTD.</com:street1>
          <com:street2>15F, 76 JIKJI-DAERO, 436BEON-GIL</com:street2>
          <com:city>CHEONGJU-SI</com:city>
          <com:stateOrCountry>M5</com:stateOrCountry>
          <com:zipCode>28581</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>TORO 18 HOLDINGS LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1500135.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1500135.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1500135.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>IMMERSION CORP</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1500135.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1500135.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1500135.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>MARTIN WILLIAM C</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1500135.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1500135.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1500135.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Singer Eric</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1500135.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1500135.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1500135.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>MAGNACHIP SEMICONDUCTOR Corp</issuerName>
      </item1>
      <item2>
        <filingPersonName>Toro 18 Holdings LLC ("Toro 18")

Immersion Corporation ("Immersion")

William C. Martin ("Mr. Martin")

Eric Singer ("Mr. Singer")

Each of the foregoing is referred to as a "Reporting Person" and collectively as the "Reporting Persons."</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Toro 18
2999 N.E. 191st Street, Suite 610
Aventura, Florida 33180

Immersion
2999 N.E. 191st Street, Suite 610
Aventura, Florida 33180

William C. Martin
c/o Raging Capital Ventures
Ten Princeton Avenue, P.O. Box 228
Rocky Hill, New Jersey 08553

Eric Singer
2999 N.E. 191st Street, Suite 610
Aventura, Florida 33180</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Toro 18
Delaware

Immersion
Delaware

William C. Martin
United States

Eric Singer
United States</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>As of the close of business on March 20, 2026, Toro 18 beneficially owned 1,500,135 Shares.

Immersion, as the sole member of Toro 18, may be deemed to beneficially own the 1,500,135 Shares beneficially owned by Toro 18.

Mr. Martin, as the Chief Strategy Officer of Toro 18, may be deemed to beneficially own the 1,500,135 Shares beneficially owned by Toro 18.

Mr. Singer, as President and Chief Executive Officer of Toro 18, may be deemed to beneficially own the 1,500,135 Shares beneficially owned by Toro 18.

The foregoing should not be construed in and of itself as an admission by any Reporting Person as to beneficial ownership of any Shares owned by another Reporting Person. Each of Immersion and Messrs. Martin and Singer disclaims beneficial ownership of the Shares beneficially owned by Toro 18, and the filing of this statement shall not be construed as an admission that any such person or entity is the beneficial owner of any such securities.</amountBeneficiallyOwned>
        <classPercent>The following percentages are based on 36,440,854 Shares outstanding as of March 13, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2026.

As of the close of business on March 20, 2026, (i) Toro 18 directly beneficially owned approximately 4.1% of the outstanding Shares and (ii) each of Immersion and Messrs. Martin and Singer may be deemed to beneficially own approximately 4.1% of the outstanding Shares.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>See Cover Pages Items 5-9.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>See Cover Pages Items 5-9.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>See Cover Pages Items 5-9.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>See Cover Pages Items 5-9.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>N</notApplicableFlag>
        <identificationAndClassificationOfGroupMembers>See Exhibit 99.1 to the Schedule 13G filed by the Reporting Persons with the Securities and Exchange Commission on January 2, 2025.</identificationAndClassificationOfGroupMembers>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>TORO 18 HOLDINGS LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Eric Singer</signature>
        <title>Eric Singer, President and CEO</title>
        <date>03/20/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>IMMERSION CORP</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Eric Singer</signature>
        <title>Eric Singer, President, CEO and Chairman</title>
        <date>03/20/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>MARTIN WILLIAM C</reportingPersonName>
      <signatureDetails>
        <signature>/s/ William C. Martin</signature>
        <title>William C. Martin</title>
        <date>03/20/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Singer Eric</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Eric Singer</signature>
        <title>Eric Singer</title>
        <date>03/20/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
