SEC Comment Letter for SemiLEDs (LEDS) — Feb 19, 2013
SemiLEDs Corp
Date: Feb. 19, 2013 · CIK: 0001333822 · Accession: 0000000000-13-009285
AI Filing Summary & Sentiment
File numbers found in text: 001-34992
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 19, 201 3 Via Email Mr. Trung Tri Doan Chief Executive Officer SemiLEDs Corporation 3F, No. 11 Ke Jung Rd. Chu-Nan Site Hsinchu Science Park, Chu -Nan 350 Miao -Li County, Taiwan, R.O.C.
Re: SemiLEDs Corporation Form 10-K for the Fiscal Year Ended August 31, 2012 Filed Decembe r 13, 2012 File No.: 001-34992
Dear Mr. Doan :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose th e Commission from taking any action with resp ect to the company or the filing 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin L. Vaughn
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
February 19, 201 3
Via Email
Mr. Trung Tri Doan
Chief Executive Officer
SemiLEDs Corporation
3F, No. 11 Ke Jung Rd.
Chu-Nan Site
Hsinchu Science Park, Chu -Nan 350
Miao -Li County, Taiwan, R.O.C.
Re: SemiLEDs Corporation
Form 10-K for the Fiscal Year Ended August 31, 2012
Filed Decembe r 13, 2012
File No.: 001-34992
Dear Mr. Doan :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose th e Commission from taking
any action with resp ect to the company or the filing 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 laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin L. Vaughn
Kevin L. Vaughn
Accounting Branch Chief