# EDGAR Filing Document

**Accession Number:** 0001387467
**File Stem:** 0000000000-23-002062
**Filing Date:** 2023-3
**Character Count:** 2932
**Document Hash:** 1e23dcf89af45688c2c69bca89bf9265
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002062.hdr.sgml**: 20230329

**ACCESSION NUMBER**: 0000000000-23-002062

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230301

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALPHA & OMEGA SEMICONDUCTOR Ltd
- **CENTRAL INDEX KEY:** 0001387467
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 475 OAKMEAD PARKWAY
- **CITY:** SUNNYVALE
- **STATE:** CA
- **ZIP:** 94085
- **BUSINESS PHONE:** 408-830-9742

**MAIL ADDRESS:**
- **STREET 1:** 475 OAKMEAD PARKWAY
- **CITY:** SUNNYVALE
- **STATE:** CA
- **ZIP:** 94085

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALPHA & OMEGA SEMICONDUCTOR LTD
- **DATE OF NAME CHANGE:** 20070123
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001387467-22-000066

## Text-Extract

```

United States securities and exchange commission logo

                      March 1, 2023

       Yifan Liang
       Chief Financial Officer and Corporate Secretary
       Alpha and Omega Semiconductor Limited
       Clarendon House, 2 Church Street
       Hamilton HM 11 Bermuda

                                                        Re: Alpha and Omega
Semiconductor Limited
                                                            Form 10-K for the
Fiscal Year Ended June 30, 2022
                                                            Filed September 20,
2022
                                                            File No. 001-34717

       Dear Yifan Liang:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 1, 2023

Yifan Liang
Chief Financial Officer and Corporate Secretary
Alpha and Omega Semiconductor Limited
Clarendon House, 2 Church Street
Hamilton HM 11 Bermuda

**Re: Alpha and Omega Semiconductor Limited**
**Form 10-K for the Fiscal Year Ended June 30, 2022**
**Filed September 20, 2022**
**File No. 001-34717**

Dear Yifan Liang:

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Manufacturing