Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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SemiLEDs Corp

CIK 1333822 LEDS·Semiconductors · All EDGAR filings ↗

Progression

  1. SEC comment letter CORRESP
  2. Auditor change 8-K +5d
Auditor change SEC item code

SemiLEDs Corp dismissed its auditor and engaged DLEE Accountancy

Evidence
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Successor auditor
DLEE Accountancy, Inc
Successor tier
other
Tier downgrade
No
Why
The company's independent registered accounting firm changed.

Source filing ↗

Auditor change SEC item code

SemiLEDs Corp reported a change in its independent accounting firm

Evidence
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Tier downgrade
No
Why
The company's independent registered accounting firm changed.

Source filing ↗

SEC comment letter Filing comparison

SemiLEDs Corp responded to SEC staff comments on revenue recognition

Letter dated 2026-01-20; published on EDGAR 2026-07-09 — the SEC releases comment letters only after the review closes.

We note your new business initiative (i.e., buy-sell orders of equipment) has significantly impacted your revenues and cost of revenues. Please address the following items. • In future filings, expand your disclosure (here and within your critical accounting policies and estimates on page 33) to clearly discuss buy-sell orders of equipment and your related accounting policies, including but not limited to gross…
Evidence
Cited sections
Note 2 - Summary of Significant Accounting Policies Revenue Recognition, page 52
Direction
company to staff
Letter dated
2026-01-20
Published on edgar
2026-07-09
Reviewing
SemiLEDs Corp Form 10-K for the fiscal year ended August 31, 2025 Filed November 28, 2025 File No. 001-34992 Dear Sirs: In responding to your comment letter dat
Source
Company response to SEC staff (CORRESP)
Topics
Revenue recognition, MD&A, Inventory
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison

SEC staff questioned SemiLEDs Corp's accounting for revenue recognition

Letter dated 2026-01-12; published on EDGAR 2026-07-09 — the SEC releases comment letters only after the review closes.

We note your new business initiative (i.e., buy-sell orders of equipment) has significantly impacted your revenues and cost of revenues. Please address the following items. • In future filings, expand your disclosure (here and within your critical accounting policies and estimates on page 33) to clearly discuss buy-sell orders of equipment and your related accounting policies, including but not limited to gross…
Evidence
Cited sections
Note 2 - Summary of Significant Accounting Policies Revenue Recognition, page 52
Direction
staff to company
Letter dated
2026-01-12
Published on edgar
2026-07-09
Reviewing
SemiLEDs Corp Form 10-K for the fiscal year ended August 31, 2025 Filed November 28, 2025 File No. 001-34992 Dear Christopher Lee: We have limited our review of
Source
SEC staff comment letter (UPLOAD)
Topics
Revenue recognition
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗