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SEC Comment Letter 0000000000-23-002062 to ALPHA & OMEGA SEMICONDUCTOR Ltd (AOSL)

ALPHA & OMEGA SEMICONDUCTOR Ltd
Date: March 1, 2023 · CIK: 0001387467 · Accession: 0000000000-23-002062

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File numbers found in text: 001-34717

Date
March 1, 2023
Author
Yifan Liang
Form
UPLOAD
Company
ALPHA & OMEGA SEMICONDUCTOR Ltd

Letter

United States securities and exchange commission logo March 1, 2023 Yifan Liang Chief Financial Officer and Corporate Secretary 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, 2022 Filed September 20, 2022 File No. 001-34717 Dear Yifan Liang: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
March 1, 2023
Yifan Liang
Chief Financial Officer and Corporate Secretary
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, 2022
Filed September 20, 2022
File No. 001-34717
Dear Yifan Liang:
            We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing