[AMENDMENT NO. 8 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] [AMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF SemiLEDs Corporation SemiLEDs Corporation, a Delaware corporation, hereby certifies that: 1. The name of the corporation is SemiLEDs Corporation. The date of filing of its original Certificate of Incorporation with the Secretary of State was January 4, 2005. 2. This Amended and Restated Certificate of Incorporation of the corporation attached hereto as Dated:] [RESTATED CERTIFICATE OF INCORPORATION OF SEMILEDS CORPORATION (Originally incorporated on January 4, 2005) ARTICLE I Corporation The name of this corporation is SemiLEDs Corporation (the “ ARTICLE II The address of the Corporation’s registered office in the State of Delaware is 615 South Dupont Highway, City of Dover, County of Kent, Delaware 19901. The name of its registered agent at] [BYLAWS OF SEMILEDS CORPORATION TABLE OF CONTENTS Page ARTICLE I CORPORATE OFFICES 1 1.1 REGISTERED OFFICE 1 1.2 OTHER OFFICES 1 ARTICLE II MEETINGS OF STOCKHOLDERS 1 2.1 PLACE OF MEETINGS 1 2.2 ANNUAL MEETING 1 2.3 SPECIAL MEETING 4] [] [ORRICK, HERRINGTON & SUTCLIFFE LLP 43/F, Gloucester Tower, The Landmark tel +852-2218-9100 fax +852-2218-9200 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 ,]

[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»]

[AMENDMENT NO. 6 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] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders We consent to the use of our report, dated October 26, 2010, included herein and to the reference to our firm under the heading “Experts” in the prospectus. (signed) KPMG LLP Boise, Idaho EX-23.1 2 a2201059zex-23_1.htm EX-23.1]