SecProbe.io

CORRESP
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            3F, No. 11 Ke Jung Rd., Chu-Nan Site,

            Hsinchu Science Park, Chu-Nan 350,

            Miao-Li, Taiwan, R.O.C.

            Telephone: +886-37-586788

            Fax Number: +886-37-582688

  June 4, 2021

  VIA EDGAR

    U.S. Securities and Exchange Commission

  Division of Corporation Finance

  Office of Manufacturing

  100 F Street, N.E.

  Washington, D.C. 20549

            Attn:

            Kevin Stertzel

          Re:

            SemiLEDs Corporation

            Registration Statement on Form S-3

            Filed May 28, 2021

            File No. 333-256613

  Ladies and Gentlemen:

  Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SemiLEDs Corporation (the “Company”) hereby requests that the
    Securities and Exchange Commission take appropriate action to declare the Company’s Registration Statement on Form S-3 (File No. 333-256613) effective at 12:00 pm Eastern Time on June 8, 2021, or as soon as practicable thereafter.

  Please notify Brett Cooper of Orrick, Herrington and Sutcliffe LLP, the Company’s outside counsel, of such effectiveness by telephone at (415) 773-5918.

  [Signature page follows]

  Sincerely,

          SEMILEDS CORPORATION

          By:

          Name: Trung Tri Doan

          Title: Chief Executive Officer

            cc:

            Christopher Lee, SemiLEDs Corporation

            Brett Cooper, Esq., Orrick, Herrington & Sutcliffe LLP