Company: AOSL
Filing Date: 2025-04-25
Form Type: CORRESP
Source: 0000929638-25-001622
Chunk: 1

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-04-25
Form: CORRESP
Chunk 1
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 for 2023. The primary reason for the $2.3 million change in tax expense during fiscal 2024 as compared to 2023 was due to the $2.3 million difference in foreign tax differentials, which was what the Company explained and disclosed in the MD&A on Page 52 of the Form 10-K. The dollar amount differences in tax credits and non-deductible executive compensation for both fiscal years were immaterial. The reason for the large percentage differences in the effective tax rate reconciliation in Note 12 was primarily due to the smaller amount of pretax book loss of $2.6 million as the denominator in the calculation of effective tax rate reconciliation in fiscal 2024, as compared to the larger amount of pretax book income of $19.7 million in fiscal 2023, which net value is approximately 7.6 times higher than the pretax book loss in fiscal 2024. Therefore, the percentage impact on the effective tax rate in fiscal 2024 is approximately 7.6 times higher than in fiscal 2023, simply due to the large variance in pretax book income/loss between the two years. The Company has already disclosed this factor in the current disclosures on Page 52 and does not believe additional clarification or explanation is needed in the MD&A. Similarly, the Company does not believe it is necessary to expand its disclosures in the MD&A to discuss the reconciliation in Note 12 to the Consolidated Financial Statements. The Company will continue to provide narrative in future filings in accordance with Item 303(b)(2) of Regulation S-K. Form 8-K filed November 25, 2024 Appointment of New Independent Registered Public Accounting Firm

| 2. | We note from your disclosure that you consulted with Deloitte, on technical accounting and internal control matters, prior to engaging                                                                                                            
 them to be the principal accountant to audit your financial statements. In this regard, 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, or tell us why these disclosures 
 are not required.                                                                                                                                                                                                                                 |

Response: The Company acknowledges the Staff’s comment and respectfully advises the Staff that, during the Company’s two most recent fiscal years or any subsequent interim period through the date of appointment, the services provided by Deloitte & Touche LLP (“Deloitte”) did not constitute consultations that would be required to be disclosed under Item 304 (