[FORM 10-K (Mark One) ý For the fiscal year ended August 31, 2012 OR o For the transition period from to SemiLEDs Corporation Delaware 20-2735523 3F, No. 11 Ke Jung Rd., Chu-Nan Site, 350 +886-37-586788 Title of each class Name of each exchange on which registered Common stock, par value $0.0000056 per share The NASDAQ Global Select Market None o] [July 10, 2012 Dear Mr. Ilkan Cokgor We are pleased to offer you a job as the Executive VP of Sales and Marketing. We trust that your knowledge, skills and experience will be among our most valuable assets. Should you accept this job offer, you’ll be eligible to receive the following when you begin your employment with us. · Salary] [List of Subsidiaries Name Jurisdiction of Percentage of Majority Owned Subsidiaries: SemiLEDs Optoelectronics Co., Ltd. Taiwan 100 % Helios Crew Corporation Delaware 100 % Silicon Base Development, Inc. Taiwan 100 % SemiLEDs International Corporation Ltd. Hong Kong 100 % Ning Xiang Technology Co., Ltd. Taiwan 51] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders SemiLEDs Corporation: We consent to the incorporation by reference in the registration statement (No. 333-171107) on Form S-8 of SemiLEDs Corporation of our report dated October 26, 2010, except for the amendment to the preferred stock automatic conversion provisions discussed in Note 9, for which the date] [2 Consent of Independent Registered Public Accounting Firm The Board of Directors and Shareholders Xurui Guangdian Co., Ltd.: We consent to the incorporation by reference in the registration statement (No. 333-171107) on Form S-8 of SemiLEDs Corporation of our report dated November 20, 2012, with respect to the balance sheet of Xurui Guangdian Co., Ltd. as of August 31, 2012,] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders SemiLEDs Corporation: We consent to the incorporation by reference in the registration statement (No. 333-171107) on Form S-8 of SemiLEDs Corporation of our report dated November 30, 201 2 with respect to the consolidated balance sheet s of SemiLEDs Corporation and subsidiaries as of August 31, 2012] [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, not] [CERTIFICATION OF CHIEF FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, David Young, 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: December 12, 2012 Trung Tri Doan Chairman and Chief Executive Officer EX-32.1 9 a2212048zex-32_1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) Dated: December 12, 2012 David Young Chief Financial Officer EX-32.2 10 a2212048zex-32_2.htm EX-32.2] [Independent Auditor’s Report The Board of Directors and Shareholders Xurui Guangdian Co., Ltd.: We have audited the balance sheet of Xurui Guangdian Co., Ltd. as of August 31, 2012, and the related statements of operations, equity and comprehensive income (loss), and cash flows for the year then ended. These financial statements are the responsibility of Xurui Guangdian Co., Ltd.’ s]

[SemiLEDs Files Form 12b-25 Notification Of Late Filing Hsinchu, Taiwan (November 30, 2012) — Additional time is needed because the Company has not had sufficient time to update its disclosure and financial statements to reflect the recent determination that assets related to Xurui Guangdian Co., Ltd. (“China SemiLEDs”), in which SemiLEDs holds a 49% equity interest, had been materially impaired,] []

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