LEDS [SemiLEDs] S-8: FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT

[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. 2010 Equity Incentive Plan (Full title of the plan) National Corporate Research Ltd. Process Agent 615 South] [ORRICK, HERRINGTON & SUTCLIFFE LLP THE ORRICK BUILDING tel +1-415-773-5700 fax +1-415-773-5759 WWW.ORRICK.COM July 15, 2014 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] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders SemiLEDs Corporation: We consent to the incorporation by reference in this registration statement on Form S-8 of SemiLEDs Corporation of our report dated November 26, 2013 with respect to the consolidated balance sheets of SemiLEDs Corporation and subsidiaries as of August 31, 2013 and 2012, and the] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Shareholders Xurui Guangdian Co., Ltd.: We consent to the incorporation by reference in this registration statement on Form S-8 of SemiLEDs Corporation of our report dated November 20, 2012, with respect to the balance sheet of Xurui Guangdian Co., Ltd. as of August 31, 2012, and the related]

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LEDS [SemiLEDs] 10-Q: (Original Filing)

[FORM 10-Q x For the quarterly period ended May 31, 2014 or o For the transition period from to 001-34992 SemiLEDs Corporation Delaware 20-2735523 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. 350 (Zip Code) +886-37-586788 x No o] [SEMILEDS CORPORATION 2010 EQUITY INCENTIVE PLAN (AS ADOPTED NOVEMBER 2, 2010 AND EFFECTIVE DECEMBER 8, 2010) TABLE OF CONTENTS Page ARTICLE 1. INTRODUCTION 1 ARTICLE 2. ADMINISTRATION 1 2.1 Committee Composition 1] [1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Trung Tri Doan, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [CERTIFICATION OF CHIEF FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Timothy Lin, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 May 31 , 2014 906 of the Sarbanes-Oxley Act of 2002 that: (1) (2) Dated: July 15, 2014 President and Chief Executive Officer EX-32.1 5 a14-13981_1ex32d1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 May 31 , 2014 Interim 906 of the Sarbanes-Oxley Act of 2002 that: (1) (2) Dated: July 15, 2014 EX-32.2 6 a14-13981_1ex32d2.htm EX-32.2]

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LEDS [SemiLEDs] 10-Q: FORM 10-Q x For the quarterly period ended

[FORM 10-Q x For the quarterly period ended May 31, 2014 or o For the transition period from to 001-34992 SemiLEDs Corporation Delaware 20-2735523 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. 350 (Zip Code) +886-37-586788 x No o] [SEMILEDS CORPORATION 2010 EQUITY INCENTIVE PLAN (AS ADOPTED NOVEMBER 2, 2010 AND EFFECTIVE DECEMBER 8, 2010) TABLE OF CONTENTS Page ARTICLE 1. INTRODUCTION 1 ARTICLE 2. ADMINISTRATION 1 2.1 Committee Composition 1] [1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Trung Tri Doan, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [CERTIFICATION OF CHIEF FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Timothy Lin, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 May 31 , 2014 906 of the Sarbanes-Oxley Act of 2002 that: (1) (2) Dated: July 15, 2014 President and Chief Executive Officer EX-32.1 5 a14-13981_1ex32d1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 May 31 , 2014 Interim 906 of the Sarbanes-Oxley Act of 2002 that: (1) (2) Dated: July 15, 2014 EX-32.2 6 a14-13981_1ex32d2.htm EX-32.2]

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NTES [NetEase] 6-K: (Original Filing)

[Diablo ® III Welcomes Chinese Heroes to Sanctuary Blizzard Entertainment and NetEase, Inc. to bring critically acclaimed action role-playing game to mainland China Diablo (SHANGHAI — July 14, 2014) – Blizzard Entertainment, Inc. and NetEase, Inc. today jointly announced an agreement to license Blizzard Entertainment’s award-winning action role-playing game ® III StarCraft to a NetEase, Inc. affiliate in mainland China.] [FORM 6-K NETEASE, INC. 26/F, SP Tower D Form 20-F x Form 40-F o o o NETEASE, INC. Form 6-K TABLE OF CONTENTS Page]

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NTES [NetEase] 6-K: Diablo ® III Welcomes Chinese Heroes to Sanctuary

[Diablo ® III Welcomes Chinese Heroes to Sanctuary Blizzard Entertainment and NetEase, Inc. to bring critically acclaimed action role-playing game to mainland China Diablo (SHANGHAI — July 14, 2014) – Blizzard Entertainment, Inc. and NetEase, Inc. today jointly announced an agreement to license Blizzard Entertainment’s award-winning action role-playing game ® III StarCraft to a NetEase, Inc. affiliate in mainland China.] [FORM 6-K NETEASE, INC. 26/F, SP Tower D Form 20-F x Form 40-F o o o NETEASE, INC. Form 6-K TABLE OF CONTENTS Page]

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BONA [Bona Film] 6-K: (Original Filing)

[Bona Film Group Announces Additional Strategic Investment by Fosun International Limited BEIJING, July 14, 2014 — Bona Film Group Limited (“Bona” or the “Company”) (NASDAQ: BONA), a leading film distributor and vertically integrated film company in China, and Fosun Group (Fosun International Limited, 00656.HK, and its subsidiaries) (“Fosun”), announced that Fosun has agreed to purchase an additional 13.3% interest in] [TABLE OF CONTENTS 2 BONA FILM GROUP LIMITED]

LONG [eLong] F-6 POS: (Original Filing)

[____________________ POST-EFFECTIVE AMENDMENT NO. 2 TO FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ eLong, Inc. (Exact name of issuer of deposited securities as specified in its charter) eLong, Inc. Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified] [J.P.Morgan TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 2 (d) Custodian 2 (e) Deliver, execute, issue et al. 2 (f) Delivery Order 2 (g)] [Certification under Rule 466 The depositary, JPMorgan Chase Bank, N.A., represents and certifies the following: (1) That it previously had filed a registration statement on Form F-6 (eLong Inc. (2) That its ability to designate the date and time of effectiveness under Rule 466 has not been suspended. JPMORGAN CHASE BANK, N.A., as Depositary By EX-99.(E) 3 e612509_ex99-e.htm]

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BONA [Bona Film] 6-K: Bona Film Group Announces Additional Strategic Investment by

[Bona Film Group Announces Additional Strategic Investment by Fosun International Limited BEIJING, July 14, 2014 — Bona Film Group Limited (“Bona” or the “Company”) (NASDAQ: BONA), a leading film distributor and vertically integrated film company in China, and Fosun Group (Fosun International Limited, 00656.HK, and its subsidiaries) (“Fosun”), announced that Fosun has agreed to purchase an additional 13.3% interest in] [TABLE OF CONTENTS 2 BONA FILM GROUP LIMITED]

LONG [eLong] F-6 POS: ____________________ POST-EFFECTIVE AMENDMENT NO. 2 TO FORM F-6

[____________________ POST-EFFECTIVE AMENDMENT NO. 2 TO FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ eLong, Inc. (Exact name of issuer of deposited securities as specified in its charter) eLong, Inc. Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified] [J.P.Morgan TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 2 (d) Custodian 2 (e) Deliver, execute, issue et al. 2 (f) Delivery Order 2 (g)] [Certification under Rule 466 The depositary, JPMorgan Chase Bank, N.A., represents and certifies the following: (1) That it previously had filed a registration statement on Form F-6 (eLong Inc. (2) That its ability to designate the date and time of effectiveness under Rule 466 has not been suspended. JPMORGAN CHASE BANK, N.A., as Depositary By EX-99.(E) 3 e612509_ex99-e.htm]

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BONA [Bona Film] 6-K: (Original Filing)

[Bona Chairman & CEO Mr. Yu Dong to Acquire 21st Century Fox’s Stake in Bona Film Group Bride Wars BEIJING, July 14, 2014 — Bona Film Group Limited (“Bona”) (NASDAQ: BONA) today announced an agreement between an affiliate of 21st Century Fox and Bona’s Founder, Chairman and CEO, Mr. Yu Dong, for Mr. Yu to acquire 21st Century Fox’s entire] [TABLE OF CONTENTS 2 BONA FILM GROUP LIMITED]

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