SEC Comment Letter for DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936) (DSWL) — May 1, 2008

DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936)
Date: May 1, 2008 · CIK: 0000946936 · Accession: 0000000000-08-022407

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May 1, 2008

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DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE May 1, 2008 By U.S. mail and facsimile to 011 (853) 28323265 Ms. Eliza Y. P. Pang Chief Financial Officer Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao RE: Deswell Industries, Inc. Form 20-F for the fiscal year ended March 31, 2007 File No. 0-26448

Dear Ms. Pang: We have completed our review of your Form 20-F and related filings and have no further comments at this time. Sincerely,

John M. Hartz Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

May 1, 2008

By U.S. mail and facsimile to 011 (853) 28323265

Ms. Eliza Y. P. Pang Chief Financial Officer Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao
 RE: Deswell Industries, Inc.
  Form 20-F for the fiscal  year ended March 31, 2007
  File No. 0-26448

Dear Ms. Pang:  We have completed our review of your Form 20-F and related filings and have no further
comments at this time.
Sincerely,

John M. Hartz Senior Assistant Chief
        Accountant

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