DSWL [DESWELL INDUSTRIES] S-8: (Original Filing)
[] [Harney Westwood & Riegels LLP 21 December 2010 Your Ref Our Ref 037716.0005.RAG Doc ID LA-#442115-v2-Deswell2010_S-8_Registration_Statement.DOC BY EMAIL AND COURIER Deswell Industries, Inc. Dear Sirs Deswell Industries Inc., Company No. 101936 (the Company) 1. Registration Statement Securities Act Shares Plan We are lawyers qualified to practise in the British Virgin Islands and have been asked to advise in connection with] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Deswell Industries, Inc. We hereby consent to the incorporation by reference in this Registration Statement of our reports dated July 29, 2010, relating to the consolidated financial statements of Deswell Industries, Inc. (the Company) and the effectiveness of the Companys internal control over financial reporting, appearing in the Companys Annual Report on Form]