<SEC-DOCUMENT>0000929638-25-002152.txt : 20250820
<SEC-HEADER>0000929638-25-002152.hdr.sgml : 20250820
<ACCEPTANCE-DATETIME>20250604161056
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000929638-25-002152
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20250604

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALPHA & OMEGA SEMICONDUCTOR Ltd
		CENTRAL INDEX KEY:			0001387467
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		475 OAKMEAD PARKWAY
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94085
		BUSINESS PHONE:		408-830-9742

	MAIL ADDRESS:	
		STREET 1:		475 OAKMEAD PARKWAY
		CITY:			SUNNYVALE
		STATE:			CA
		ZIP:			94085

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPHA & OMEGA SEMICONDUCTOR LTD
		DATE OF NAME CHANGE:	20070123
</SEC-HEADER>
<DOCUMENT>
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    <div style="margin-top: 0.05pt;"><a name="z_Hlk195630545"></a><a name="z_Hlk195630544"></a><img src="morganlewis_logo.jpg"></div>
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    <div>
      <div>June 4, 2025</div>
      <div>&#160;</div>
      <div style="font-style: italic; font-weight: bold;">VIA EDGAR</div>
      <div>&#160;</div>
      <div style="font-weight: bold;"><u>CONFIDENTIAL</u></div>
      <div>&#160;</div>
      <div>U.S. Securities and Exchange Commission<br>
        Division of Corporation Finance</div>
      <div>Office of Manufacturing<br>
        100 F. Street, N.E.</div>
      <div>Washington, D.C. 20549</div>
      <div>Attn: Dale Welcome and Kevin Stertzel</div>
      <div><br>
      </div>
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            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Alpha &amp; Omega Semiconductor Limited<br>
                Form 10-K for the Fiscal Year Ended June 40, 2024<br>
                Form 8-K filed November 25, 2024<br>
                Response dated April 25, 2025<br>
                File No. 001-34717</div>
            </td>
          </tr>

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      <div style="text-align: justify;">Dear Mr. Welcome and Mr. Stertzel:</div>
      <div>&#160;</div>
      <div style="text-align: justify;">On behalf of Alpha &amp; Omega Semiconductor Limited (the &#8220;Company&#8221;), this letter sets forth the Company&#8217;s response to the comments of the staff (the &#8220;Staff&#8221;) of the Division of Corporation Finance of the Securities
        and Exchange Commission (the &#8220;Commission&#8221;) as set forth in the Staff&#8217;s letter dated May 15, 2025, regarding the Company&#8217;s Current Report on Form 8-K filed on November 25, 2024 and the Company&#8217;s prior response dated April 25, 2025.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">For the Staff&#8217;s convenience, we have reproduced the comment below in bolded and italicized text, followed by the Company&#8217;s response.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-right: 31.7pt; font-style: italic;"><u>Response dated April 25, 2025</u></div>
      <div style="text-align: justify; margin-right: 31.7pt; font-style: italic;"><u>Form 8-K filed November 25, 2024</u></div>
      <div style="text-align: justify; margin-right: 31.7pt; font-style: italic;"><u>Appointment of New Independent Registered Public Accounting Firm</u></div>
      <div><br>
      </div>
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            <td style="width: 36pt; vertical-align: top; font-weight: bold;">1.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-style: italic; font-weight: bold;">We note your response to prior comment 2. It continues to appear that consultations you received from Deloitte, as early as May 2022, related to matters involving the application of
                accounting principles to specified transactions, pursuant to Item 304(a)(2)(i) of Regulation S-K. Therefore, please amend your Item 4.01 Form 8-K to provide the disclosures required by Item 304(a)(2)(ii)(A)-(D) of Regulation S-K.</div>
            </td>
          </tr>

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      <div>&#160;</div>
      <div style="text-align: justify; margin-right: 31.5pt; margin-left: 72pt;">Response: Based on further discussion with Deloitte &amp; Touche LLP (&#8220;Deloitte&#8221;), the scope of Deloitte&#8217;s services were not required to be</div>
      <div>&#160;</div>
    </div>
    <div><br>
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              <div style="font-family: Tahoma, sans-serif; font-size: 9pt; font-weight: bold;"><a name="z_mps049039660000000000000005489000000000"></a>Morgan, Lewis &amp; Bockius <font style="font-variant: small-caps;">llp</font></div>
              &#160;</td>
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              <div style="font-family: Tahoma, sans-serif; font-size: 7.5pt;"><a name="z_mpv683043950000000000000000000000000000"></a>1400 Page Mill Road</div>
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            <td style="width: 47.18%; vertical-align: top;">&#160;</td>
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              <div style="font-family: Tahoma, sans-serif; font-size: 7.5pt;">Palo Alto, CA&#160; 94304</div>
            </td>
            <td style="width: 47.18%; vertical-align: top;">
              <div style="font-family: Tahoma, sans-serif; font-size: 7.5pt;"><img src="lh_t.jpg" height="10" width="10">&#160;<a name="z_mpv344816500000000000000000000000000000"></a>+1.650.843.4000</div>
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          <tr>
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              <div style="font-family: Tahoma, sans-serif; font-size: 7.5pt;">United States</div>
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            <td style="width: 47.18%; vertical-align: top;">
              <div style="font-family: Tahoma, sans-serif; font-size: 7.5pt;"><img src="lh_f.jpg" height="10" width="10">&#160;<a name="z_mpv533211610000000000000000000000000000"></a>+1.650.843.4001<a name="z_mpd268703370000090000000000000000000000"></a></div>
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    <div style="margin-bottom: 10pt;">
      <div style="margin-left: 1pt; font-family: 'Times New Roman', serif; font-size: 9pt;">Securities and Exchange Commission</div>
      <div style="margin-left: 1pt; font-family: 'Times New Roman', serif; font-size: 9pt;">June 4, 2025</div>
      <div style="margin-left: 1pt; font-family: 'Times New Roman', serif; font-size: 9pt;">Page 2</div>
      <br>
      <div style="text-align: justify; margin-right: 31.5pt; margin-left: 72pt;">disclosed pursuant to Item 304(a)(2) as no written report was provided by Deloitte to the Company and no oral advice was provided by Deloitte to the Company that Deloitte
        concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue.&#160; Therefore, the Company is filing an amendment to the Form 8-K to remove any disclosure relating to
        Deloitte&#8217;s services.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Please do not hesitate to contact the undersigned at +1.650.843.7263 with any questions you may have regarding this confidential submission.</div>
      <div>&#160;</div>
      <div>Very truly yours,</div>
      <div>&#160;</div>
      <div><u>/s/ Albert Lung</u></div>
      <div><br>
      </div>
      <div>&#160;</div>
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            <td style="width: 36pt; vertical-align: top;">cc:</td>
            <td style="width: auto; vertical-align: top;">
              <div>Yifan Liang, Chief Financial Officer and Corporate Secretary, Alpha &amp; Omega Semiconductor Limited</div>
            </td>
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