Company: AOSL
Filing Date: 2025-04-25
Form Type: CORRESP
Source: 0000929638-25-001622
Chunk: 2

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-04-25
Form: CORRESP
Chunk 2
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a)(2) of Regulation S-K. The matters on which the Company engaged with Deloitte were routine in nature and included oral advice and comments on the accounting treatment prepared by the Company for various Securities and Exchange Commission April 25, 2025 Page 3 3 transactions including the accounting for (i) a customer revenue contract, (ii) an equipment lease agreement, and (iii) the issuance of certain equity awards. No written accounting memorandums were prepared by Deloitte, and the Company took responsibility for all accounting positions. For the sake of completeness, the Company provided additional disclosures in the Form 8-K to describe such engagement with Deloitte. The Company did not engage or consult with Deloitte regarding any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K and related instructions). Accordingly, the Company believes that the current disclosure in the Form 8-K complies with Item 304(a)(2)(ii)(A)-(D) of Regulation S-K and no amendment to the Form 8-K is required. Form 8-K filed February 5, 2025 Exhibit 99.1 Business Outlook for Fiscal Q3 Ending March 31, 2025

| 3. | Your earnings release discloses forward looking guidance including non-GAAP gross margin and non-GAAP operating expenses. Please revise                                                                                  
 future filings to provide the reconciliations required by Item 10(e)(1)(i)(B) of Regulation S-K or revise your disclosure to state that a reconciliation cannot be provided without unreasonable effort, if appropriate. |

Response: The Company respectfully acknowledges the Staff’s comment and note that in its future earnings releases and filings, it intends to include a reconciliation of any non-GAAP forward-looking financial guidance or to disclose that such reconciliation cannot be provided without unreasonable effort pursuant to Item 10(e)(1)(i)(B) of Regulation S-K. 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 |