SEC Comment Letter for ALPHA & OMEGA SEMICONDUCTOR Ltd (AOSL) (CIK 0001387467) (AOSL) — Apr 14, 2016

ALPHA & OMEGA SEMICONDUCTOR Ltd (AOSL) (CIK 0001387467)
Date: April 14, 2016 · CIK: 0001387467 · Accession: 0000000000-16-072220

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 14, 2016

Author

/s/ Brian Cascio

Form

UPLOAD

Company

ALPHA & OMEGA SEMICONDUCTOR Ltd (AOSL) (CIK 0001387467)

Letter

Mail Stop 3030 April 14, 2016 Via E -mail Mr. Yifan Liang Chief Financial Officer Alpha and Omega Semiconductor Limited Clarendon House, 2 Church Street Hamilton HM 11 , Bermuda

Re: Alpha and Omega Semiconductor Limited Form 10-K for the Fiscal Year Ended June 30, 2015 Filed August 27, 2015 File No. 001 -34717

Dear Mr. Liang :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secu rities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules re quire.

Sincerely,
/s/ Brian Cascio

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Mail Stop 3030
April 14, 2016

Via E -mail
Mr. Yifan Liang
Chief Financial Officer
Alpha and Omega Semiconductor Limited
Clarendon House, 2 Church Street
Hamilton HM 11 , Bermuda

Re: Alpha and Omega Semiconductor Limited
 Form 10-K for the Fiscal Year Ended June 30, 2015
Filed August 27, 2015
File No. 001 -34717

Dear Mr. Liang :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response  to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal secu rities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules re quire.

        Sincerely,

        /s/ Brian Cascio

 Brian Cascio
Accounting Branch Chief
 Office of Electronics and Machinery

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