Company: DSWL
Filing Date: 2025-04-21
Form Type: CORRESP
Source: 0001174947-25-000600
Chunk: 9

Company: DESWELL INDUSTRIES INC
Filing Date: 2025-04-21
Form: CORRESP
Chunk 9
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 or prevent us from                                                                                       
 making loans to our PRC subsidiaries or making additional capital contributions to our wholly foreign-owned subsidiaries in China, 
 which would leave our PRC subsidiaries without the necessary liquidity to continue operations.                                     |

…” General

| 9. | Please create a separate Enforceability of Civil Liabilities section for the discussion of the enforcement                                  
 risks related to civil liabilities due to your officers and directors being located in China or Hong Kong. Please identify each officer     
 and/or director located in China or Hong Kong and disclose that it will be more difficult to enforce liabilities and enforce judgments      
 on those individuals. For example, revise to discuss more specifically the limitations on investors being able to effect service of process 
 and enforce civil liabilities in China, lack of reciprocity and treaties, and cost and time constraints.                                    |

April 21, 2025
Page 14

Response: In response to the Staff’s
comment, the Company respectfully proposes to revise the disclosure in its future filings on Form 20-F (with strikethroughs and underlines
showing the changes against the disclosure in the Annual Report) as follows:

Part I, Item 3. Key Information, page 5

“Enforceability of Civil Liabilities

April 21, 2025
Page 15

The funds of Deswell, the Intermediate Holding Companies and Macao subsidiaries are deposited in banks located in Hong Kong and Macao. The funds of the PRC subsidiaries are deposited in banks located in China. Additionally, all of our officers and directors are located in, or are citizens of, Hong Kong. As a result, it may be difficult for investors to effect service of process within the United States upon or our officers and directors located in Hong Kong, or to enforce judgments obtained in U.S. courts against us or them, including judgments predicated upon the civil liability provisions of the securities laws of the United States or any state in the United States. It will also be costlier and time-consuming for investors to effect service of process outside the United States.” Exhibit 12 – Certification, page 1

Response:In response to the Staff’s comment, the Company respectfully proposes to revise the disclosure in its future filings on Form 20-F (with strikethroughs and underlines showing the changes against the disclosure in the Annual Report) by making the following changes to Exhibit 12.1 and Exhibit 12.2: “(b) [Reserved] Designed such internal control over financial reporting, or