<SEC-DOCUMENT>0000950170-25-031589.txt : 20250304
<SEC-HEADER>0000950170-25-031589.hdr.sgml : 20250304
<ACCEPTANCE-DATETIME>20250304134024
ACCESSION NUMBER:		0000950170-25-031589
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20250228
FILED AS OF DATE:		20250304
DATE AS OF CHANGE:		20250304

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Simplot Taiwan Inc.
		CENTRAL INDEX KEY:			0001506779
		ORGANIZATION NAME:           	
		STATE OF INCORPORATION:			ID
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34992
		FILM NUMBER:		25702885

	BUSINESS ADDRESS:	
		STREET 1:		999 MAIN STREET, SUITE 1300
		CITY:			BOISE
		STATE:			ID
		ZIP:			83702
		BUSINESS PHONE:		208-336-2110

	MAIL ADDRESS:	
		STREET 1:		999 MAIN STREET, SUITE 1300
		CITY:			BOISE
		STATE:			ID
		ZIP:			83702

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SemiLEDs Corp
		CENTRAL INDEX KEY:			0001333822
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				202735523
		FISCAL YEAR END:			0831

	BUSINESS ADDRESS:	
		STREET 1:		3F, NO. 11 KE JUNG RD., CHU-NAN SITE
		STREET 2:		HSINCHU SCIENCE PARK, MIAO-LI COUNTY
		CITY:			CHU-NAN
		STATE:			F5
		ZIP:			350
		BUSINESS PHONE:		886-37-586788

	MAIL ADDRESS:	
		STREET 1:		3F, NO. 11 KE JUNG RD., CHU-NAN SITE
		STREET 2:		HSINCHU SCIENCE PARK, MIAO-LI COUNTY
		CITY:			CHU-NAN
		STATE:			F5
		ZIP:			350
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ownership.xml
<DESCRIPTION>4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2025-02-28</periodOfReport>

    <issuer>
        <issuerCik>0001333822</issuerCik>
        <issuerName>SemiLEDs Corp</issuerName>
        <issuerTradingSymbol>LEDS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001506779</rptOwnerCik>
            <rptOwnerName>Simplot Taiwan Inc.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1099 WEST FRONT STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BOISE</rptOwnerCity>
            <rptOwnerState>ID</rptOwnerState>
            <rptOwnerZipCode>83702</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>false</isOfficer>
            <isTenPercentOwner>true</isTenPercentOwner>
            <isOther>false</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>false</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2025-02-28</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>722891</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>1.66</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3168190</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On February 28, 2025 (the &quot;Effective Date&quot;), the Reporting Person received 722,891 shares of Common Stock of the Issuer as a payment of principal pursuant to a Loan Agreement between the Issuer and J.R. Simplot Company, a Nevada corporation (&quot;JRS&quot;), dated January 8, 2019, as amended on January 16, 2021, January 14, 2022, January 13, 2023, January 7, 2024, January 15, 2025 and the Effective Date, and assigned by JRS to the Reporting Person.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Scott R. Simplot, Director</signatureName>
        <signatureDate>2025-03-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
