SEC Comment Letter for DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936) (DSWL) — Mar 17, 2010

DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936)
Date: March 17, 2010 · CIK: 0000946936 · Accession: 0000000000-10-014897

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File numbers found in text: 001-33900

Date

March 17, 2010

Author

Terence O'Brien

Form

UPLOAD

Company

DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631

DIVISION OF CORPORATION FINANCE

Mail Stop 4631 March 17, 2010

via U.S. mail and facsimile

Betty Lam, Chief Financial Officer, Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues, 599 Avenida da Praia Grande, Macao Special Administrative Region, PRC RE: Deswell Industries, Inc. Form 20-F for the Fiscal Year Ended March 31, 2009 Filed August 14, 2009 File No. 001-33900 Dear Ms. Lam: We have completed our review of your Form 20-F and related filings and have no further comments at this time. Sincerely, T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
March 17, 2010

via U.S. mail and facsimile

Betty Lam, Chief Financial Officer,   Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues,  599 Avenida da Praia Grande, Macao Special Administrative Region, PRC
 RE: Deswell Industries, Inc.
  Form 20-F for the Fiscal  Year Ended March 31, 2009
  Filed August 14, 2009   File No. 001-33900
Dear Ms. Lam:
 We have completed our review of your Form 20-F and related filings and have no further
comments at this time.
Sincerely,
           T e r e n c e  O ’ B r i e n          A c c o u n t i n g  B r a n c h  C h i e f

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