SEC Comment Letter for APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114) (AAOI) — Dec 29, 2015

APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)
Date: Dec. 29, 2015 · CIK: 0001158114 · Accession: 0000000000-15-059706

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 29, 2015

Author

/s/ Brian Cascio

Form

UPLOAD

Company

APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)

Letter

Mail Stop 3030 December 29, 2015 Via E -mail Mr. Stefan J. Murry Chief Financial Officer Applied Optoelectronics, Inc. 13115 Jess Pirtle Blvd. Sugar Land, Texas 77478

Re: Applied Optoelectronics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed March 5, 2015 File No. 001 -36083

Dear Mr. Murry :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brian Cascio

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Mail Stop 3030
December 29, 2015

Via E -mail
Mr. Stefan J. Murry
Chief Financial Officer
Applied Optoelectronics, Inc.
13115 Jess Pirtle Blvd.
Sugar Land, Texas 77478

Re: Applied Optoelectronics, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2014
Filed March 5, 2015
File No. 001 -36083

Dear Mr. Murry :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities l aws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

       Sincerely,

       /s/ Brian Cascio

       Brian Cascio
Accounting Branch Chief
Office of Electronics and Machinery

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