<SEC-DOCUMENT>0001171843-23-004776.txt : 20230831
<SEC-HEADER>0001171843-23-004776.hdr.sgml : 20230831
<ACCEPTANCE-DATETIME>20230728061004
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001171843-23-004776
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Himax Technologies, Inc.
		CENTRAL INDEX KEY:			0001342338
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NO. 26, ZIH LIAN ROAD
		STREET 2:		SINSHIH DISTRICT, TAINAN CITY 74148
		CITY:			TAIWAN
		STATE:			F5
		ZIP:			-
		BUSINESS PHONE:		866 (6) 505-0880

	MAIL ADDRESS:	
		STREET 1:		NO. 26, ZIH LIAN ROAD
		STREET 2:		SINSHIH DISTRICT, TAINAN CITY 74148
		CITY:			TAIWAN
		STATE:			F5
		ZIP:			-
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="logo.jpg" ALT=""></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 100%">
    <P STYLE="font-size: 10pt; margin: 0 0 0.25in"></P>
    <P STYLE="font-size: 10pt; margin: 0 0 0.25in">July 28, 2023</P></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0"></P>

<P STYLE="font-size: 10pt; margin: 0">Office of Manufacturing</P>

<P STYLE="font-size: 10pt; margin: 0">Division of Corporation Finance</P>

<P STYLE="font-size: 10pt; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font-size: 10pt; margin: 0">100 F Street, NE</P>

<P STYLE="font-size: 10pt; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font-size: 10pt; margin: 0">Attention: Andri Carpenter, Anne McConnell</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 95%">
    <P STYLE="font-size: 10pt; margin: 0"><B>Himax Technologies, Inc.</B></P>
    <P STYLE="font-size: 10pt; margin: 0"><B>Form 20-F for the Fiscal Year Ended December 31, 2022</B></P>
    <P STYLE="font-size: 10pt; margin: 0"><B>Form 6-K filed on February 9, 2023</B></P>
    <P STYLE="font-size: 10pt; margin: 0"><B>File No. 000-51847</B></P></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">Dear Andri Carpenter, Anne McConnell:</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 13pt">This letter sets forth the response of Himax Technologies, Inc. (&ldquo;<B>Himax</B>&rdquo;
or the &ldquo;<B>Company</B>&rdquo;) to the comments (the &ldquo;<B>Comments</B>&rdquo;) the Company received from the staff (the &ldquo;<B>Staff</B>&rdquo;)
of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) in a letter dated July 24, 2023.</P>

<P STYLE="font-size: 10pt; margin: 0 0 13pt">For your convenience, we have included herein the Comments in bold, and the Company&rsquo;s
responses are set forth immediately below the Comments.</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 0 13pt">*&nbsp;&nbsp;*&nbsp;&nbsp; *&nbsp;&nbsp;*</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Form 6-K filed on February 9, 2023</B></P>

<P STYLE="font-size: 10pt; margin: 0"><B>Exhibit 99.1, page 1</B></P>

<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<OL START="1" STYLE="margin-top: 0in; list-style-type: decimal">

<LI STYLE="margin: 0; font-size: 10pt"><B>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 &amp; Disclosure Interpretations on Non-GAAP Financial Measures and Regulation
G. Please revise your non-IFRS measures in future filings to remove this adjustment.</B></LI>

</OL>

<P STYLE="font-size: 10pt; margin: 0"></P>

<P STYLE="margin: 0; font-size: 10pt">The Company respectfully submits that it will follow the Commission&rsquo;s suggestion and revise
its non-IFRS measures in future filings to remove the cash compensation adjustment.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>***</B></P>

<P STYLE="font-size: 10pt; margin: 0 0.5in"><FONT STYLE="text-underline-style: double"><I>&nbsp;</I></FONT></P>

<P STYLE="font-size: 10pt; margin: 0">If you have further questions or comments regarding, or require further information or clarification
of, the response provided in this letter or if the Commission has any other questions with respect to Himax&rsquo;s Form 6-K filed on
February 9, 2023, please contact James C. Lin at +852 2533-3368 (james.lin@davispolk.com) of Davis Polk &amp; Wardwell LLP.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 13pt">Thank you for your time and attention.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 45%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="vertical-align: middle; text-align: left; width: 40%">Yours sincerely,&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: middle; text-align: left">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 0.5pt solid; vertical-align: middle">/s/ Jessica Pan</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: middle">Name: Jessica Pan</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: middle">Title: Chief Financial Officer</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: middle">cc:</TD>
    <TD STYLE="vertical-align: middle">Mr. James C. Lin, Partner&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: middle">Davis Polk &amp; Wardwell LLP</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    </TR>
  </TABLE>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 4in; font-size: 10pt"></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold"></P>

<P STYLE="border-bottom: Black 4pt solid; margin: 0pt 0; font-size: 10pt; font-weight: bold">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold">&nbsp;</P>


<P STYLE="margin: 0 0 13pt; font-size: 10pt"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
