SemiLEDs Corp (LEDS) – SEC staff letter
2026-01-27 · Re: Form 10-K for the fiscal year ended August 31, 2025 Filed November 28, 2025 · Accession 0000000000-26-000831 · Review completed (no further comments)
January 20, 2026 Christopher Lee Chief Financial Officer SemiLEDs Corp 3F, No.11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350 Miao-Li County Taiwan, R.O.C Re: SemiLEDs Corp Form 10-K for the fiscal year ended August 31, 2025 Filed November 28, 2025 File No. 001-34992 Dear Christopher Lee: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office…
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