AUO [AU OPTRONICS] CORRESP: September 21, 2012 Via EDGAR Division of Corporation
[September 21, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein the Staffs comment in italics for which supplemental]