LEDS [SemiLEDs] 8-K: December 9, 2016 Ladies and Gentlemen: We were
[December 9, 2016 Ladies and Gentlemen: We were previously principal accountants for SemiLEDs Corporation and, under the date of November 21, 2016, we reported on the consolidated financial statements of SemiLEDs Corporation as of and for the years ended August 31, 2016 and 2015. On December 8, 2016,]