Company: AOSL
Filing Date: 2025-06-04
Form Type: CORRESP
Source: 0000929638-25-002152
Chunk: 1

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-06-04
Form: CORRESP
Chunk 1
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 Deloitte to the Company and no oral advice was provided by Deloitte to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue. Therefore, the Company is filing an amendment to the Form 8-K to remove any disclosure relating to Deloitte’s services. Please do not hesitate to contact the undersigned at +1.650.843.7263 with any questions you may have regarding this confidential submission. Very truly yours, /s/ Albert Lung

| cc: | Yifan Liang, Chief Financial Officer and Corporate Secretary, Alpha & Omega Semiconductor Limited |