LEDS [SemiLEDs] S-1/A: AMENDMENT NO. 7 FORM S-1 REGISTRATION STATEMENT UNDER
[AMENDMENT NO. 7 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 3674 20-2735523 3F, No.11 Ke Jung Rd., Chu-Nan Site, National Corporate Research Ltd. COPIES TO: Mark J. Lee Jeffrey D. Saper ORRICK, HERRINGTON & SUTCLIFFE LLP WILSON SONSINI GOODRICH & ROSATI Approximate date of commencement of proposed sale to the public: o o o] [SEMILEDS CORPORATION (a Delaware corporation) · Shares of Common Stock UNDERWRITING AGREEMENT Dated: · , 2010 SEMILEDS CORPORATION (a Delaware corporation) [ · ] Shares of Common Stock UNDERWRITING AGREEMENT · , 2010 Merrill Lynch, Pierce, Fenner & Smith Incorporated Barclays Capital Inc. as Representatives of the several Underwriters c/o Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park] [ORRICK, HERRINGTON & SUTCLIFFE LLP 1000 MARSH ROAD tel +1-650-614-7400 fax +1-650-614-7401 WWW.ORRICK.COM November , 2010 SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. Re: Registration Statement on Form S-1 Ladies and Gentlemen: We are acting as counsel for SemiLEDs Corporation Company Commission , a Delaware corporation (the ] [SEMILEDS CORPORATION 2010 EQUITY INCENTIVE PLAN NOTICE OF STOCK OPTION GRANT You have been granted the following option to purchase shares of the Common Stock of SemiLEDs Corporation (the Company): Name of Optionee: «Name» Total Number of Shares: «TotalShares» [Type of Option]: [«ISO» Incentive Stock Option «NSO» Nonstatutory Stock Option] Exercise Price per Share: $«PricePerShare» Date of Grant: «DateGrant» «VestDay»]