3F, No. 11 Ke Jung Rd., Chu-Nan Site,
Hsinchu Science Park, Chu-Nan 350,
Miao-Li, Taiwan, R.O.C.
Telephone: +886-37-586788
Fax Number: +886-37-582688

June 4, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attn: Kevin Stertzel

Re:
SemiLEDs Corporation
Registration Statement on Form S-3 Filed May 28, 2021 File No. 333-256613

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SemiLEDs Corporation (the “Company”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the Company’s Registration Statement on Form S-3 (File No. 333-256613) effective at 12:00 pm Eastern Time on June 8, 2021, or as soon as practicable thereafter.

Please notify Brett Cooper of Orrick, Herrington and Sutcliffe LLP, the Company’s outside counsel, of such effectiveness by telephone at (415) 773-5918.

[Signature page follows]

Sincerely,

SEMILEDS CORPORATION
By:
	Name: Trung Tri Doan
	Title: Chief Executive Officer

cc: Christopher Lee, SemiLEDs Corporation
Brett Cooper, Esq., Orrick, Herrington & Sutcliffe LLP