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                             June 12, 2023

       Lester Wong
       Chief Financial Officer
       Kulicke and Soffa Industries, Inc.
       1005 Virginia Drive
       Fort Washington, PA 19034

                                                        Re: Kulicke and Soffa
Industries, Inc.
                                                            Form 10-K for the
fiscal year ended October 1, 2022
                                                            Form 10-Q for the
quarterly period ended December 31, 2022
                                                            Response dated June
9, 2023
                                                            File No. 000-00121

       Dear Lester Wong:

              We have reviewed your June 9, 2023 response to our comment letter
and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       April 25, 2023 letter.

       Form 10-K for the Fiscal Year Ended October 1, 2022

       Notes to Consolidated Financial Statements
       Note 16: Segment Information, page 68, page 68

   1.                                                   We have reviewed your
response to comment 1 and have the following comments:

                                                              We note that you
currently believe your Aftermarket Product and Services ("APS")
                                                            reportable segment
consists of a single operating segment instead of six operating
                                                            segments and that
your Capital Equipment reportable segment consists of five
                                                            operating segments
instead of six operating segments. Considering you previously
                                                            indicated in
response to comment 2 in your letter dated April 12, 2023 that discrete
                                                            financial
information for each operating segment "is available to the CODM for his
 Lester Wong
Kulicke and Soffa Industries, Inc.
June 12, 2023
Page 2
              review during various updates throughout the financial year,
including revenue
              outlooks, financial forecasts, business reviews and reports on
operations" and that
              such "information is regularly reviewed by the CODM to make
decisions about
              resources to be allocated to the component and assess its
performance," we are
              unclear why you now believe APS consists of a single operating
segment and
              why you no longer consider Wafer Level Bonder to be an operating
segment. In
              doing so, clarify why the Wafer Level Bonder operating segment
was collapsed into
              the Ball Bonder operating segment.

                We note that the "Executive Summary Review" includes business
unit performance
              measures for the six historical APS operating segments, including
gross margin and
              direct operating margin. Please confirm whether or not your CODM
receives and
              reviews this monthly package and tell us how he uses such
information.

                Explain in greater detail how you determined your Ball Bonder
and Wedge Bonder
              operating segments have similar economic characteristics. In
particular, address the
              differences in operating margin percentage during fiscal years
2021 and 2022 and
              how those variances compare to those in fiscal years 2018 and
2019.

                Tell us if you believe the proposed revisions to your operating
segments represent an
              error under ASC 250.

                Explain how the proposed revisions to your operating segments
impacted your
              assessments of the effectiveness of your internal controls over
financial reporting and
              disclosure controls and procedures.

                Tell us in sufficient detail how the proposed changes to your
operating segments
              impact the composition of your reporting units for goodwill
impairment testing
              purposes. If the reporting units would have differed for
historical periods, tell us how
              your historical goodwill impairment tests would have been
impacted.

      You may contact Beverly Singleton at (202) 551-3328 or Andrew Blume at
(202) 551-
3254 with any other questions.



FirstName LastNameLester Wong                                   Sincerely,
Comapany NameKulicke and Soffa Industries, Inc.
                                                                Division of
Corporation Finance
June 12, 2023 Page 2                                            Office of
Manufacturing
FirstName LastName