exv10w50




Exhibit 10.50

ACCREDITED INVESTOR CERTIFICATION




     The information contained herein is being furnished to the Official Committee of Unsecured
Creditors (the “Committee”) of MagnaChip Semiconductor Finance Company in order to enable
MagnaChip Semiconductor LLC (“MagnaChip”) to determine my suitability as an investor in
connection with the proposed offer and sale of common units of MagnaChip in the Rights Offering
(the “Rights Offering New Units”).



     I
hereby certify that I own (check one)
o Floating Rate Second Priority Senior Secured Notes
due 2011 and/or
o 67⁄8% Second Priority Senior Secured Notes due 2011 and I am an “accredited
investor” as the term is defined in Rule 501(a) of Regulation D promulgated under the Securities
Act of 1933, as amended (the “Securities Act”), because I satisfy one or more of the
criteria listed below.


Please
INITIAL or CHECK whichever of the following statements, (a) - (o), is or are applicable to
you:





	 	 	___(a) The undersigned certifies that the undersigned has an individual net
worth,1 or the undersigned’s spouse and the undersigned have a joint net
worth, in excess of $1,000,000.






	 	 	___(b) The undersigned certifies that the undersigned had an individual
income2 in excess of $200,000 in each of calendar years 2007 and 2008, and
the undersigned reasonably expects to have an individual income in excess of $200,000
in calendar year 2009.






	 	 	___(c) The undersigned certifies that the undersigned had joint income3 with
the undersigned’s spouse in excess of $300,000 in each of the calendar years







 




			
	1	 	For purposes of this form, “net worth” (except as
otherwise specifically defined) means the excess of total assets at fair market
value, including home and personal property, over total liabilities, including
mortgage and income taxes on unrealized appreciation of assets.
	 
	2	 	For purposes of this form, “individual income”
means “adjusted gross income” as reported for Federal income tax purposes, less
any income attributable to a spouse or to property owned by a spouse, increased
by the following amount (but not including any amounts attributable to a spouse
or to property owned by a spouse): (i) the amount of any interest income
received which is tax-exempt under Section 103 of the Internal Revenue Code of
1986, as amended (the “Code”), (ii) any deduction claimed for depletion
under Section 611 et seq. of the Code, and (iii) any amount by which capital
gains has been reduced in arriving at adjusted gross income pursuant to the
provisions of Section 1202 of the Code.
	 
	3	 	For purposes of this form, “joint income” means
“adjusted gross income” for a person and his or her spouse as reported for
Federal income tax purposes, increased by the following amount: (i) the amount
of any interest income received which is tax-exempt under Section 103 of the
Code, and (ii) any deduction claimed for depletion under Section 611 et seq. of
the Code and (iii) any amount by which capital gains has been reduced in
arriving at adjusted gross income pursuant to the provisions of Section 1202 of
the Code.




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	 	 	 2007 and 2008, and the undersigned reasonably expects to have joint income
with the undersigned’s spouse in excess of $300,000 in calendar year 2009.






	 	 	___(d) The undersigned certifies that the undersigned is a manager, director or executive
officer of MagnaChip.






	 	 	___(e) The undersigned certifies that the undersigned is a bank as defined in Section
3(a)(2) of the Securities Act, or a savings and loan association or other institution
as defined in Section 3(a)(5)(A) thereof, whether acting in an individual or fiduciary
capacity.






	 	 	___(f) The undersigned certifies that undersigned is a broker or dealer registered
pursuant to Section 15 of the Securities Exchange Act of 1934, as amended.






	 	 	___(g) The undersigned certifies that the undersigned is an insurance company as defined
in Section 2(13) of the Securities Act.






	 	 	___(h) The undersigned certifies that the undersigned is an investment company registered
under the Investment Company Act of 1940, as amended, or a business development company
as defined in Section 2(a)(48) thereof.






	 	 	___(i) The undersigned certifies that the undersigned is a Small Business Investment
Company licensed by the U.S. Small Business Administration under Section 301(c) or (d)
of the Small Business Investment Act of 1958, as amended.






	 	 	___(j) The undersigned certifies that the undersigned is a plan established and
maintained by a state, its political subdivisions or any agency or instrumentality of a
state or its political subdivisions, for the benefit of its employees, if the plan has
total assets in excess of $5,000,000;






	 	 	___(k) The undersigned certifies that the undersigned is an employee benefit plan within
the meaning of the Employee Retirement Income Security Act of 1974, as amended, if the
investment decision is made by a plan fiduciary, as defined in Section 3(21) thereof,
which is either a bank, savings and loan association, insurance company, or registered
investment adviser, or if the employee benefit plan has total assets in excess of
$5,000,000 or, if a self directed plan, with investment decisions made solely by
persons that are accredited investors.







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	 	 	___(l) The undersigned certifies that the undersigned is a private business development
company as defined in Section 202(a)(22) of the Investment Advisors Act of 1940, as
amended.






	 	 	___(m) The undersigned certifies that the undersigned is an organization described in
Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, a corporation,
Massachusetts or similar business trust, or partnership, not formed for the specific
purpose of acquiring the securities offered, with total assets in excess of $5,000,000.






	 	 	___(n) The undersigned certifies that the undersigned is a trust, with total assets in
excess of $5,000,000, not formed for the specific purpose of acquiring the securities
offered, whose purchase is directed by a sophisticated person as described in Rule
506(b)(2)(ii) of Regulation D.






	 	 	___(o) The undersigned certifies that the undersigned is an entity in which all of the
equity owners are accredited investors.





     I hereby certify that the information provided above is true and correct as of the date
hereof. I further certify that should any of the information provided above change prior to the
date on which my Subscription Form is accepted by the Company in connection with the
above-referenced Offering of Rights Offering New Units, I will notify the Committee immediately.




	 	 	Very truly yours,




 



	 	 	

	 	 	(Signature of Investor)




 



	 	 	

	 	 	(Name of Investor)




 



	 	 	

	 	 	(Signature of Co-Subscriber)




 


	 	 	

	 	 	(Signature of Co-Subscriber)




DATED:__________________



Contact information:




	 	 	Address:_____________________________






	 	____________________________________







	 	 	Phone: ______________________________






	 	 	Fax: ________________________________






	 	 	Email:_______________________________







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