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July 24, 2023
Jessica Pan
Chief Financial Officer
Himax Technologies, Inc.
No. 26 Zih Lian Road
Sinshih District, Tainan City 74148
Taiwan, Republic of China
Re:Himax Technologies, Inc.
Form 6-K Filed February 9, 2023
Response Filed June 29, 2023
File No. 000-51847
Dear Jessica Pan:
            We have reviewed your June 29, 2023 response to our comment letter and have the
following comment.  In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
            Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this comment, we may have additional
comments.  Unless we note otherwise, our references to prior comments are to comments in our
June 8, 2023 letter.
Form 6-K filed on February 9, 2023
Exhibit 99.1, page 1
1.We have considered your response to prior comment 1; however, we continue to believe
cash compensation paid to employees is a normal operating expense necessary to operate
your business and excluding such costs from your non-IFRS financial measures is
inconsistent with Question 100.01 of the Compliance & Disclosure Interpretations on
Non-GAAP Financial Measures and Regulation G.  Please revise your non-IFRS
measures in future filings to remove this adjustment.

 FirstName LastNameJessica Pan
 Comapany NameHimax Technologies, Inc.
 July 24, 2023 Page 2
 FirstName LastName
Jessica Pan
Himax Technologies, Inc.
July 24, 2023
Page 2
            You may contact Andri Carpenter at 202-551-3645 or Anne McConnell at 202-551-3709
if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing