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
File numbers found in text: 333-168624
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