DSWL [DESWELL INDUSTRIES] CORRESP: (Original Filing)
[Deswell Industries, 17B, Edificiomercial Rodrigues 599 Avenida Praia Grande Macao,ecialministrative Region, Tel: (853)322096 Fax: (853)323265 March8, 2010 Via EDGAR Terence OBrien Re: Deswell Industries, (Deswell or thempany) Dear Mr.OBrien: Form20-F for the Fiscal Year Ended March31, 2009 Note 2 Summary of Significant Accounting Policies, page F-6]