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                           July 24, 2023

       Jessica Pan
       Chief Financial Officer
       Himax Technologies, Inc.
       No. 26 Zih Lian Road
       Sinshih District, Tainan City 74148
       Taiwan, Republic of China

                                                        Re: Himax Technologies,
Inc.
                                                            Form 6-K Filed
February 9, 2023
                                                            Response Filed June
29, 2023
                                                            File No. 000-51847

       Dear Jessica Pan:

              We have reviewed your June 29, 2023 response to our comment
letter and have the
       following comment. In some of our comments, we may ask you to provide us
with information
       so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

               After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       June 8, 2023 letter.

       Form 6-K filed on February 9, 2023

       Exhibit 99.1, page 1

   1.                                                   We have considered your
response to prior comment 1; however, we continue to believe
                                                        cash compensation paid
to employees is a normal operating expense necessary to operate
                                                        your business and
excluding such costs from your non-IFRS financial measures is
                                                        inconsistent with
Question 100.01 of the Compliance & Disclosure Interpretations on
                                                        Non-GAAP Financial
Measures and Regulation G. Please revise your non-IFRS
                                                        measures in future
filings to remove this adjustment.
 Jessica Pan
Himax Technologies, Inc.
July 24, 2023
Page 2

        You may contact Andri Carpenter at 202-551-3645 or Anne McConnell at
202-551-3709
if you have questions regarding comments on the financial statements and
related matters.



FirstName LastNameJessica Pan                          Sincerely,
Comapany NameHimax Technologies, Inc.
                                                       Division of Corporation
Finance
July 24, 2023 Page 2                                   Office of Manufacturing
FirstName LastName