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                               July 27, 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 July
12, 2023
                                                            File No. 000-00121

       Dear Lester Wong:

              We have reviewed your July 12, 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
       June 12, 2023 letter.

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

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

   1.                                                   We have reviewed your
response to prior comment 1. Considering the errors noted in
                                                        your segment
composition and presentation and the resultant recent revisions, please
                                                        provide us with the
following information to assist in our review:

                                                              Tell us the title
and describe the role of each individual who reports to the chief
                                                            operating decision
make ("CODM").

                                                              Identify and
describe the role of each of your segment managers.
 Lester Wong
Kulicke and Soffa Industries, Inc.
July 27, 2023
Page 2

                Tell us how often the CODM meets with his direct reports, the
financial information
              the CODM reviews to prepare for those meetings, the financial
information discussed
              in those meetings, and who else attends the meetings.

                You indicate in your response that "the CODM   s review is
mainly focused on" the
              Quarterly Business Unit Financial Review (   QFR   ) and
Quarterly Business Review
              (   QBR   ). Please clarify for us the intent and purpose of the
Executive Summary
              Review, provided to the CODM on a more regular monthly basis, and
specify how
              the CODM uses such information.

                Explain how budgets are prepared, who approves the budget at
each step of the
              process, the level of detail discussed at each step, and the
level at which the CODM
              makes changes to the budget.

                Describe the level of detail communicated to the CODM when
actual results differ
              from budgets and who is involved in meetings with the CODM to
discuss budget-to-
              actual variances.

                Explain to us in greater detail how you determined the Ball
Bonder and Wedge
              Bonder operating segments have similar economic characteristics.
In doing so,
              explain in greater detail the reasons for differences in
operating income margins for
              fiscal years 2020 through 2022 and how such differences do not
preclude
              aggregation.

                We note from your response that you are currently assessing the
impact to your
              internal controls over financial reporting and disclosure
controls and procedures.
              Please provide us with any updates on your assessment to date.

      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
July 27, 2023 Page 2                                           Office of
Manufacturing
FirstName LastName