Company: DSWL
Filing Date: 2025-05-12
Form Type: CORRESP
Source: 0001174947-25-000732
Chunk: 1

Company: DESWELL INDUSTRIES INC
Filing Date: 2025-05-12
Form: CORRESP
Chunk 1
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 “The enforcement of laws and rules and                                                                                                
 regulations in China can change quickly with little advance notice. Additionally, the PRC laws and regulations and the enforcement of 
 those that apply or are to be applied to Hong Kong or Macao can change quickly with little or no advance notice.                      |

| · | The Chinese government may exert more oversight                                                                                             
 and/or control over our operations in China and Macao, or our holdings in Hong Kong, and in offerings conducted overseas by, and/or foreign 
 investment in, China-based issuers like us.”                                                                                                |

General

| 2. | In your future filings in your Enforceability of Civil Liabilities section, please also include a discussion                         
 of any limitations on investors being able to effect service of process and enforce civil liabilities in the British Virgin Islands. |

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 We are incorporated under the laws of the BVI. As a result, it may be difficult or impossible to effect service of process on Deswell within the United States or to recover on judgments rendered by United States courts against us. There is currently no arrangement providing for the reciprocal enforcement of judgements between the BVI and the United States. A judgment obtained in United States federal or state courts under which a definite sum of money is payable as compensatory damages may be brought as a separate cause of action to collect a debt in the BVI. The judgment for which enforcement is sought must be final and conclusive and from a foreign court of competent jurisdiction. This means enforcing a judgment rendered by United States courts in the BVI will require a separate cause of action in the BVI, which will lead to additional expenses and delays for the party seeking to enforcement a judgment against us. As a result, there is uncertainty as to the enforceability in the BVI of judgments rendered against us by United States courts.” If you have further questions or comments regarding, or require further information or clarification of, any of the responses provide in this letter, please contact me at cleahy@bodmanlaw.com, 734-930-0120. Very truly yours, /s/ Carrie Leahy Carrie Leahy