UPLOAD Filing
ALPHA & OMEGA SEMICONDUCTOR Ltd
Date: May 15, 2025 · CIK: 0001387467 · Accession: 0000000000-25-005188
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34717
Letter
Re: Alpha & Omega Semiconductor Limited Form 10-K for the Fiscal Year Ended June 30, 2024 Form 8-K filed November 25, 2024 Response dated April 25, 2025 File No. 001-34717 Dear Yifan Liang:
May 15, 2025
Yifan Liang Chief Financial Officer Alpha & Omega Semiconductor Limited Clarendon House, 2 Church Street Hamilton HM 11, Bermuda
We have reviewed your April 25, 2025 response to our comment letter and have the following comment.
Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 11, 2025 letter.
Response dated April 25, 2025 Form 8-K filed November 25, 2024 Appointment of New Independent Registered Public Accounting Firm
1. We note your response to prior comment 2. It continues to appear that consultations you received from Deloitte, as early as May 2022, related to matters involving the application of accounting principles to specified transactions, pursuant to Item 304(a)(2)(i) of Regulation S-K. Therefore, please amend your Item 4.01 Form 8-K to provide the disclosures required by Item 304(a)(2)(ii)(A)-(D) of Regulation S-K. Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments on the financial statements and related matters. May 15, 2025 Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 15, 2025 Yifan Liang Chief Financial Officer Alpha & Omega Semiconductor Limited Clarendon House, 2 Church Street Hamilton HM 11, Bermuda Re: Alpha & Omega Semiconductor Limited Form 10-K for the Fiscal Year Ended June 30, 2024 Form 8-K filed November 25, 2024 Response dated April 25, 2025 File No. 001-34717 Dear Yifan Liang: We have reviewed your April 25, 2025 response to our comment letter and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 11, 2025 letter. Response dated April 25, 2025 Form 8-K filed November 25, 2024 Appointment of New Independent Registered Public Accounting Firm 1. We note your response to prior comment 2. It continues to appear that consultations you received from Deloitte, as early as May 2022, related to matters involving the application of accounting principles to specified transactions, pursuant to Item 304(a)(2)(i) of Regulation S-K. Therefore, please amend your Item 4.01 Form 8-K to provide the disclosures required by Item 304(a)(2)(ii)(A)-(D) of Regulation S-K. Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments on the financial statements and related matters. May 15, 2025 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>