SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from SemiLEDs Corp (LEDS) (CIK 0001333822) (LEDS) — Dec 6, 2010

SemiLEDs Corp (LEDS) (CIK 0001333822)
Date: Dec. 6, 2010 · CIK: 0001333822 · Accession: 0001104659-10-061354

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 333-168624

Date
December 6, 2010
Author
Vice President
Form
CORRESP
Company
SemiLEDs Corp (LEDS) (CIK 0001333822)

Letter

Re:

December 6, 2010

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

SemiLEDs Corporation

Registration Statement on Form S-1 (File No. 333-168624)

Ladies and Gentlemen:

As underwriters of the Company’s proposed public offering of up to 6,037,500 shares of common stock, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on December 8, 2010, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated November 22, 2010, through the date hereof:

Preliminary Prospectus dated November 22, 2010:

2,942 copies to prospective Underwriters, institutional investors, dealers and others

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934.

Very truly yours,
MERRILL LYNCH, PIERCE, FENNER &
SMITH

Show Raw Text
CORRESP
1
filename1.htm

December 6, 2010

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

  Re:

  SemiLEDs Corporation

  Registration Statement on Form S-1 (File
  No. 333-168624)

Ladies and Gentlemen:

As underwriters of the Company’s proposed public
offering of up to 6,037,500 shares of common stock, we hereby join the Company’s
request for acceleration of the above-referenced Registration Statement,
requesting effectiveness for 4:00 p.m. (NYT) on December 8, 2010, or
as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and
Regulations under the Securities Act of 1933, we wish to advise you that we
have effected the following distribution of the Company’s Preliminary
Prospectus dated November 22, 2010, through the date hereof:

Preliminary Prospectus dated November 22,
2010:

2,942 copies to prospective Underwriters,
institutional investors, dealers and others

The undersigned advise that they have complied
and will continue to comply with Rule 15c2-8 under the Securities Exchange
Act of 1934.

  Very truly yours,

  MERRILL LYNCH, PIERCE, FENNER &
  SMITH

                               INCORPORATED

  BARCLAYS CAPITAL INC.

  JEFFERIES & COMPANY, INC.

  As Representatives of the
  several Underwriters

  By: BARCLAYS CAPITAL INC.

  By:

  /s/
  Victoria Hale

  Victoria Hale

  Vice President