Company: AOSL
Filing Date: 2025-06-04
Form Type: CORRESP
Source: 0000929638-25-002152
Chunk: 0

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-06-04
Form: CORRESP
Chunk 0
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June 4, 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 LimitedForm 10-K for the Fiscal Year Ended June 40, 2024Form 8-K filed November 25, 2024Response dated April 25, 2025File 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 response 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 May 15, 2025, regarding the Company’s Current Report on Form 8-K filed on November 25, 2024 and the Company’s prior response dated April 25, 2025. For the Staff’s convenience, we have reproduced the comment below in bolded and italicized text, followed by the Company’s response. Response dated April 25, 2025 Form 8-K filed November 25, 2024 Appointment of New Independent Registered Public Accounting Firm

| 1. | We note your response to prior comment 2. It continues to appear that consultations you received from Deloitte, as early as May 2022, related to matters involving the application of                                                 
 accounting principles to specified transactions, pursuant to Item 304(a)(2)(i) of Regulation S-K. Therefore, 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. |

Response: Based on further discussion with Deloitte & Touche LLP (“Deloitte”), the scope of Deloitte’s services were not required to be

| 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 June 4, 2025 Page 2 disclosed pursuant to Item 304(a)(2) as no written report was provided by