<SEC-DOCUMENT>0000056978-23-000039.txt : 20231017
<SEC-HEADER>0000056978-23-000039.hdr.sgml : 20231017
<ACCEPTANCE-DATETIME>20230405062019
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000056978-23-000039
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230405

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KULICKE & SOFFA INDUSTRIES INC
		CENTRAL INDEX KEY:			0000056978
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				231498399
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0928

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		23A SERANGOON NORTH AVENUE 5, #01-01
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			554369
		BUSINESS PHONE:		2157846000

	MAIL ADDRESS:	
		STREET 1:		23A SERANGOON NORTH AVENUE 5, #01-01
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			554369
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="ic45e8d7d42e74f5da44c7db6e2eee6b2_33"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font><br></font></div><div style="padding-left:36pt;text-align:right;text-indent:296.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">            </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">           April 5, 2023</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Office of Manufacturing</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Washington, D.C. 20549</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Attention&#58; Beverly Singleton and Andrew Blume</font></div><div><font><br></font></div><div style="text-indent:43.75pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Re&#58;   </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%"> Kulicke and Soffa Industries, Inc.</font></div><div style="padding-left:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Form 10-K for the fiscal year ended October 1, 2022 </font></div><div style="padding-left:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Filed November 17, 2022</font></div><div style="padding-left:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Form 10-Q for the quarterly period ended December 31, 2022 </font></div><div style="padding-left:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Filed February 2, 2023</font></div><div style="text-indent:72pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:112%">File No. 000-00121</font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Dear Beverly Singleton and Andrew Blume&#58;</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:103%">Kulicke and Soffa Industries, Inc. (the &#8220;Company&#8221;) acknowledges receipt of your comment letter dated March 14, 2023 (the &#8220;Comment Letter&#8221;) with respect to the Company&#8217;s Form 10-K for the fiscal year ended October 1, 2022 and Form 10-Q for the quarterly period ended December 31, 2022. As discussed telephonically on March 22, 2023, the Company respectfully requests an extension until April 13, 2023 to respond to the Comment Letter in order to provide sufficient time for the Company to prepare the necessary response. The Company is committed to responding to the Comment Letter and intends to provide a response to the Staff of the Securities and Exchange Commission no later than April 13, 2023. If you have any questions relating to the foregoing, please do not hesitate to contact Kim de Glossop of Goodwin Procter LLP at (650) 752-3290.  We are grateful for the Staff's accommodation in this matter.</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:174%">Sincerely,</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:174%">&#47;s&#47; Lester Wong</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:174%">Lester Wong</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:104%">Chief Financial Officer</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:104%">Kulicke and Soffa Industries, Inc.</font></div><div><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</DOCUMENT>
</SEC-DOCUMENT>
