[SEMILEDS 3F, No. 11 Ke Jung Rd., Chu-Nan Site Telephone: +886-37-586788 February 7 , 2013 Via EDGAR and Facsimile Mr. Kevin L. Vaughn Re: SemiLEDs Corporation Form 10-K for the Fiscal Year Ended August 31, 2012 Filed December 13, 2012 File No.: 001-34992 Dear Mr. Vaughn: Form 10-K for the Fiscal Year Ended August 31, 2012 Item 7. Management’s Discussion]