DSWL [DESWELL INDUSTRIES] CORRESP: Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 322096 Fax: (853) 323265 March 8, 2010 Via EDGAR Terence OBrien Re: Deswell Industries, Inc. (Deswell or the Company) Dear Mr. OBrien: Form 20-F for the Fiscal Year Ended March 31, 2009 Note 2 Summary of Significant Accounting Policies, page]