Ticker: AUO, Company: AU OPTRONICS CORP, Type: CORRESP, Date: 2012-07-25
Original SEC Filing: Click here

---

Webplus: AUO/20120725/CORRESP/1/000.htm SEC Original: filename1.htm
July 25, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staff’s comments in italics, and

---

Company Information:

Ticker: AUO, Company: AU OPTRONICS CORP, Type: CORRESP, Date: 2012-07-25CIK: 0001172494, Location: F5, SIC: 3674, SIC Desc: SEMICONDUCTORS & RELATED DEVICES
Business Phone & Address:
1 LI HSIN RD 2
HSIN CHU 300 TAIWAN, F5