SEC Comment Letter for SemiLEDs (LEDS) — Jan 27, 2026

SemiLEDs Corp
Date: Jan. 27, 2026 · CIK: 0001333822 · Accession: 0000000000-26-000831

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-34992

Date

January 20, 2026

Author

Division of

Form

UPLOAD

Company

SemiLEDs Corp

Letter

Re: SemiLEDs Corp Form 10-K for the fiscal year ended August 31, 2025 Filed November 28, 2025 File No. 001-34992 Dear Christopher Lee:

January 20, 2026

Christopher Lee Chief Financial 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

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 20, 2026

Christopher Lee
Chief Financial 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 10-K for the fiscal year ended August 31, 2025
 Filed November 28, 2025
 File No. 001-34992
Dear Christopher Lee:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>

SecProbe.io