Company: AOSL
Filing Date: 2025-04-25
Form Type: CORRESP
Source: 0000929638-25-001622
Chunk: 0

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-04-25
Form: CORRESP
Chunk 0
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April 25, 2025 VIA EDGAR CONFIDENTIAL U.S. Securities and Exchange Commission
Division of Corporation Finance Office of Manufacturing
100 F. Street, N.E. Washington, D.C. 20549 Attn: Dale Welcome and Kevin Stertzel

| Re: | Alpha & Omega Semiconductor Limited               
 Form 10-K for the Fiscal Year Ended June 30, 2024 
 Filed August 23, 2024                             |
|:----|:--------------------------------------------------|
|     | Form 8-K filed November 25, 2024                  |
|     | Form 8-K filed February 5, 2025                   |
|     | File No. 001-34717                                |

Dear Mr. Welcome and Mr. Stertzel: On behalf of Alpha & Omega Semiconductor Limited (the “Company”), this letter sets forth the Company’s responses to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) as set forth in the Staff’s letter dated April 11, 2025, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2024 (the “Form 10-K”) and the Company’s Current Reports on Form 8-K filed on November 25, 2024, and February 5, 2025 (the “Form 8-Ks”). For the Staff’s convenience, we have reproduced the comments below in bolded and italicized text, followed by the Company’s response. Form 10-K for the Fiscal Year Ended June 30, 2024 Management’s Discussion and Analysis of Financial Condition and Results of Operations Income Tax Expense - Fiscal 2024 vs 2023, page 52

| Morgan, Lewis & Bockiusllp |                 |
| 1400 Page Mill Road        |                 |
| Palo Alto, CA  94304       | +1.650.843.4000 |
| United States              | +1.650.843.4001 |

Securities and Exchange Commission April 25, 2025 Page 2 can fully understand the variances and assess the continuing impact on your company. Refer to Item 303(b)(2) of Regulation S-K. Response: The Company acknowledges the Staff’s comment and respectively advises the Staff that the Company incurred tax expense of $3.6 million for fiscal 2024 as compared to $5.9 million tax expense