SecProbe.io

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 9, 2026

Lester Wong
Chief Financial Officer
Kulicke & Soffa Industries Inc.
1005 Virginia Dr
Fort Washington, PA 19034

 Re: Kulicke & Soffa Industries Inc.
 Form 10-Q for the Quarter ended January 3, 2026
 Filed February 5, 2026
 File No. 000-00121
Dear Lester Wong:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-Q for the Quarter ended January 3, 2026
Notes to Consolidated Financial Statements
Note 15. Segment Information, page 22

1. We note your table including operating information by segment which
includes a
 negative selling, general, and administrative amount for advanced
solutions for the three
 months ended December 28, 2024. Please revise to include a note
explaining the credit
 balance components in this amount.
2. We note that you discuss your results of operations on a segment basis
in terms of net
 revenue and gross profit margin. Please explain to us what consideration
you gave to
 discussing the change in segment income from operations, your segment
profitability
 measure disclosed in the notes to the financial statements, as part of
 your MD&A discussion. Refer to guidance in Item 303(b) of Regulation
S-K.
Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Results of Operations
Net Revenue, page 31
 March 9, 2026
Page 2

3. We note your discussion of the changes in net revenue period to period
were due to
 several factors. When more than one factor is responsible for the change
in an income
 statement line item, please quantify, where possible, each of the
contributing factors,
 including any offsetting amounts. Revise your future filings to quantify
the impact of
 each contributing factor in dollars and/or percentage, expand on the
reasons driving these
 changes, and provide greater transparency into the material components.
Ensure these
 changes are made throughout your MD&A discussion in all of your filings
for each line
 item, as applicable.
 In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

 Please contact Melissa Gilmore at 202-551-3777 or Kevin Woody at
202-551-3629 with
any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>