[December 6, 2010 100 F Street, N.E. Re: SemiLEDs Corporation Registration Statement on Form S-1 (File No. 333-168624) Ladies and Gentlemen: As underwriters of the Companys proposed public offering of up to 6,037,500 shares of common stock, we hereby join the Companys request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on December 8, 2010,]
[December 6, 2010 100 F Street, N.E. Re: SemiLEDs Corporation Registration Statement on Form S-1 (File No. 333-168624) Ladies and Gentlemen: As underwriters of the Companys proposed public offering of up to 6,037,500 shares of common stock, we hereby join the Companys request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on December 8, 2010,]
[AMENDMENT NO. 7 REGISTRATION STATEMENT UNDER THE CHINA SHENGDA PACKAGING GROUP INC. Nevada (State or other jurisdiction of 2650 (Primary Standard Industrial 26-1559574 (I.R.S. Employer No. 2 Beitang Road CT Corporation System (Names, addresses and telephone numbers of agents for service) Copies to: Louis A. Bevilacqua, Esq. Pillsbury Winthrop Shaw Pittman LLP Woon-Wah Siu, Esq. Pillsbury Winthrop Shaw Pittman LLP] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the foregoing Registration Statement on Form S-1 /A of our report dated September 30 , 2010, relating to the consolidated balance sheets of China Shengda Packaging Group Inc. and Subsidiaries as of December 31, 2008 and 2009 and the related consolidated statements of income and]
[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]
[AMENDMENT NO. 7 REGISTRATION STATEMENT UNDER THE CHINA SHENGDA PACKAGING GROUP INC. Nevada (State or other jurisdiction of 2650 (Primary Standard Industrial 26-1559574 (I.R.S. Employer No. 2 Beitang Road CT Corporation System (Names, addresses and telephone numbers of agents for service) Copies to: Louis A. Bevilacqua, Esq. Pillsbury Winthrop Shaw Pittman LLP Woon-Wah Siu, Esq. Pillsbury Winthrop Shaw Pittman LLP] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the foregoing Registration Statement on Form S-1 /A of our report dated September 30 , 2010, relating to the consolidated balance sheets of China Shengda Packaging Group Inc. and Subsidiaries as of December 31, 2008 and 2009 and the related consolidated statements of income and]
[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]
