[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 2832-2096 Fax: (853) 2832-3265 April 18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Inc. Form 20-F for the fiscal year ended March 31, 2007 Filed August 1, 2007 Forms 6-K filed November 20, 2007 File No. 0-26448 Dear Mr.]
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 2832-2096 Fax: (853) 2832-3265 April 18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Inc. Form 20-F for the fiscal year ended March 31, 2007 Filed August 1, 2007 Forms 6-K filed November 20, 2007 File No. 0-26448 Dear Mr.]
[Deswell Industries, 17B, Edificiomercial Rodrigues 599 Avenida Praia Grande Macao,ecialministrative Region, Tel: (853)2832-2096 Fax: (853)2832-3265 April18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Form20-F for the fiscal year ended March31, 2007 Filed August1, 2007 Forms 6-K filed November20, 2007 File No.0-26448 Dear Mr.Hartz:]
[Deswell Industries, 17B, Edificiomercial Rodrigues 599 Avenida Praia Grande Macao,ecialministrative Region, Tel: (853)2832-2096 Fax: (853)2832-3265 April18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Form20-F for the fiscal year ended March31, 2007 Filed August1, 2007 Forms 6-K filed November20, 2007 File No.0-26448 Dear Mr.Hartz:]
