Ticker: LEDS, Company: SemiLEDs Corp, Type: CORRESP, Date: 2010-12-06
Original SEC Filing: Click here

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Webplus: LEDS/20101206/CORRESP/1/000.htm SEC Original: filename1.htm
SemiLEDs Corporation 3F, No.11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. December 6, 2010 VIA FACSIMILE AND ELECTRONIC SUBMISSION Division of Corporation Finance 100 F Street, N.E. Re: SemiLEDs Corporation – Registration Statement – Form S-1 Registration Number: 333- 168624 Ladies and Gentlemen: Sincerely, SemiLEDs Corporation By Trung T. Doan CORRESP 1 filename1.htm

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Company Information:

Ticker: LEDS, Company: SemiLEDs Corp, Type: CORRESP, Date: 2010-12-06CIK: 0001333822, Location: F5, SIC: 3674, SIC Desc: SEMICONDUCTORS & RELATED DEVICES
Business Phone & Address:
3F, NO. 11 KE JUNG RD., CHU-NAN SITE
CHU-NAN, F5 350