LEDS [SemiLEDs] S-8: (Original Filing)
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 20-2735523 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. 2005 Equity Incentive Plan 2010 Equity Incentive Plan (Full title of the plans) National Corporate Research Ltd.] [December 10, 2010 SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. Registration Statement on Form S-8 Ladies and Gentlemen: Shares At your request, we are rendering this opinion in connection with the proposed issuance of up to 3,152,402 shares of common stock, par value $0.0000056 per share (the ] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders SemiLEDs Corporation: (signed) KPMG LLP Boise, Idaho December 5, 2010 EX-23.1 3 a10-15058_15ex23d1.htm EX-23.1]