[SEMILEDS 3F, No. 11 Ke Jung Rd., Chu-Nan Site Telephone: +886-37-586788 February 7 , 2013 Via EDGAR and Facsimile Mr. Kevin L. Vaughn Re: SemiLEDs Corporation Form 10-K for the Fiscal Year Ended August 31, 2012 Filed December 13, 2012 File No.: 001-34992 Dear Mr. Vaughn: Form 10-K for the Fiscal Year Ended August 31, 2012 Item 7. Managements Discussion]
[SCHEDULE 13G SEMILEDS CORPORATION (Name of Issuer) Common Stock, par value $0.0000056 per share (Title of Class of Securities) 816645 105 (CUSIP Number) December 31, 2012 (Date of Event Which Requires Filing of this Statement) o Rule 13d-1(b) o Rule 13d-1(c) x Rule 13d-1(d) *The remainder of this cover page shall be filled out for a reporting persons initial filing]
[SEMILEDS 3F, No. 11 Ke Jung Rd., Chu-Nan Site Telephone: +886-37-586788 February 7 , 2013 Via EDGAR and Facsimile Mr. Kevin L. Vaughn Re: SemiLEDs Corporation Form 10-K for the Fiscal Year Ended August 31, 2012 Filed December 13, 2012 File No.: 001-34992 Dear Mr. Vaughn: Form 10-K for the Fiscal Year Ended August 31, 2012 Item 7. Managements Discussion]
[SCHEDULE 13G SEMILEDS CORPORATION (Name of Issuer) Common Stock, par value $0.0000056 per share (Title of Class of Securities) 816645 105 (CUSIP Number) December 31, 2012 (Date of Event Which Requires Filing of this Statement) o Rule 13d-1(b) o Rule 13d-1(c) x Rule 13d-1(d) * The remainder of this cover page shall be filled out for a reporting person's initial]
[SCHEDULE 13G SEMILEDS CORPORATION (Name of Issuer) Common Stock, par value $0.0000056 per share (Title of Class of Securities) 816645 105 (CUSIP Number) December 31, 2012 (Date of Event Which Requires Filing of this Statement) o Rule 13d-1(b) o Rule 13d-1(c) x Rule 13d-1(d) * The remainder of this cover page shall be filled out for a reporting person's initial]
[FORM 10-Q x For the quarterly period ended November 30, 2012 or o For the transition period from to 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.] [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 (1) (2) Dated: January 14, 2013 EX-32.1 4 a12-29447_1ex32d1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) Dated: January 14, 2013 EX-32.2 5 a12-29447_1ex32d2.htm EX-32.2]
[FORM 10-Q x For the quarterly period ended November 30, 2012 or o For the transition period from to 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.] [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 (1) (2) Dated: January 14, 2013 EX-32.1 4 a12-29447_1ex32d1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) Dated: January 14, 2013 EX-32.2 5 a12-29447_1ex32d2.htm EX-32.2]
[SemiLEDs Reports First Quarter of Fiscal Year 201 3 Financial Results Hsinchu, Taiwan ( January 14 , 2013) SemiLEDs Corporation (NASDAQ: LEDS) , SemiLEDs or the Company , a developer and manufacturer of LED chips and LED components, today announced its financial results for the first quarter of fiscal year 201 3 , ended November 30 , 2012.] []
