LEDS [SemiLEDs] S-8: FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 20-2735523 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. 2010 Equity Incentive Plan (Full title of the plan) National Corporate Research Ltd. Process Agent 615 South] [ORRICK, HERRINGTON & SUTCLIFFE LLP THE ORRICK BUILDING tel +1-415-773-5700 fax +1-415-773-5759 WWW.ORRICK.COM July 15, 2014 SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. Registration Statement on Form S-8 Ladies and Gentlemen: Shares At your request, we are rendering this opinion in connection with the proposed issuance of up] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders SemiLEDs Corporation: We consent to the incorporation by reference in this registration statement on Form S-8 of SemiLEDs Corporation of our report dated November 26, 2013 with respect to the consolidated balance sheets of SemiLEDs Corporation and subsidiaries as of August 31, 2013 and 2012, and the] [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 this registration statement 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, and the related]