[August 14, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staffs comments in italics, and]
[August 14, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staffs comments in italics, and]
[Item 1. Press release entitled, AU Optronics Corp. Reports July 2012 Consolidated Revenue dated August 9, 2012. AU Optronics Corp.]
[Item 1. Press release entitled, AU Optronics Corp. Reports July 2012 Consolidated Revenue dated August 9, 2012. AU Optronics Corp.]
[Item 1. 2. AU Optronics Corp.]
[Item 1. AU Optronics Corp.]
[Item 1. AU Optronics Corp.]
[Item 1. 2. Investor Conference Materials entitled, AU Optronics Corp. Second Quarter 2012 Results, dated July 25, 2012.]
