Ticker: LEDS, Company: SemiLEDs Corp, Type: CORRESP, Date: 2010-11-22
Original SEC Filing: Click here

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Webplus: LEDS/20101122/CORRESP/1/000.htm SEC Original: filename1.htm
November 22, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russell Mancuso, Branch Chief, Legal Gabriel Eckstein Daniel Morris, Special Counsel Martin James Kevin Vaughn, Branch Chief, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on Form S-1 Registration No. 333-168624 Ladies and Gentlemen: This letter is being filed

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Company Information:

Ticker: LEDS, Company: SemiLEDs Corp, Type: CORRESP, Date: 2010-11-22CIK: 0001333822, Location: F5, SIC: 3674, SIC Desc: SEMICONDUCTORS & RELATED DEVICES
Business Phone & Address:
3F, NO. 11 KE JUNG RD., CHU-NAN SITE
CHU-NAN, F5 350