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We would like to bring to your attention that in addition to the revisions made in response to the 1 to the Registration Statement (∺mendment No. 1”), with exhibits to show changes made to the Registration We are also providing you in hard copy form a copy of Amendment No. Letter dated October 25, 2007 (the ∼omment Letter”) with respect to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) filed with the Securities and Exchange Commission (the (“Memsic” or “the Company”), set forth below are the Company’s responses to your comment S KADDEN, A RPS, S LATE, M EAGHER & F LOM