SEC Comment Letter for SemiLEDs (LEDS) — Jun 3, 2021
SemiLEDs Corp
Date: June 3, 2021 · CIK: 0001333822 · Accession: 0000000000-21-006908
AI Filing Summary & Sentiment
File numbers found in text: 333-256613
Letter
United States securities and exchange commission logo June 3, 2021 Trung Tri Doan Chief Executive Officer SemiLEDs Corp 3F, No.11 Ke Jung Rd., Chu-Nan Site Hsinchu Science Park, Chu-Nan 350 Miao-Li County, Taiwan, R.O.C. Re:SemiLEDs Corp Form S-3 Filed May 28, 2021 File No. 333-256613 Dear Mr. Doan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Kevin Stertzel at (202) 551-3723 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 3, 2021
Trung Tri Doan
Chief Executive Officer
SemiLEDs Corp
3F, No.11 Ke Jung Rd., Chu-Nan Site
Hsinchu Science Park, Chu-Nan 350
Miao-Li County, Taiwan, R.O.C.
Re:SemiLEDs Corp
Form S-3 Filed May 28, 2021
File No. 333-256613
Dear Mr. Doan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Kevin Stertzel at (202) 551-3723 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing