DSWL [DESWELL INDUSTRIES] CORRESP: (Original Filing)
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 322096 Fax: (853) 323265 February 17, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Inc. (Deswell or the Company) Form 20-F for the fiscal year ended March 31, 2007 Filed August 1, 2007 Forms 6-K filed August 17, 2007 and]