LEDS [SemiLEDs] 8-K: (Original Filing)
[May 31, 2011 100 F Street, N.E. Re: SemiLEDs Corporation We were previously principal accountants for SemiLEDs Corporation and, under the date of October 26, 2010, except for the amendment to the preferred stock automatic conversion provisions discussed in Note 15, for which the date is November 20, 2010, and except for the effect of the reverse stock split described] []