[January 13, 2011 Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide thempanys responses to the December 29, 2010mment letter (themment Letter) to Mr. Ronghua]
[SemiLEDs Reports First Quarter of Fiscal Year 2011 Financial Results Hsinchu, Taiwan (January 13, 2011) SemiLEDs Corporation (NASDAQ: LEDS), a developer and manufacturer of LED chips and LED components, today announced its financial results for the first quarter of fiscal year 2011, ended November 30, 2010. Revenue for the first quarter of fiscal 2011 was $13.0 million, a 94.1%] [FORM 8-K CURRENT REPORT January 13, 2011 (January 13, 2011) Date of Report (Date of earliest event reported): SEMILEDS CORPORATION Delaware 001-34992 20-2735523 (State or other jurisdiction of incorporation) (IRS Employer 3F, No.11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. N/A]
