Form 8-K
8-K — SemiLEDs Corp
Accession: 0001193125-26-316757
Filed: 2026-07-27
Period: 2026-07-27
CIK: 0001333822
SIC: 3674 (SEMICONDUCTORS & RELATED DEVICES)
Item: Changes in Registrant's Certifying Accountant
Item: Financial Statements and Exhibits
Documents
8-K — leds-20260727.htm (Primary)
EX-16.1 (leds-ex16_1.htm)
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8-K
8-K (Primary)
Filename: leds-20260727.htm · Sequence: 1
8-K
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (date of earliest event reported): July 27, 2026
SEMILEDS CORPORATION
(Exact name of registrant as specified in charter)
Delaware
001-34992
20-2735523
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
3F, No.11 Ke Jung Rd., Chu-Nan Site,
Hsinchu Science Park, Chu-Nan 350,
Miao-Li County, Taiwan, R.O.C.
350
(Address of principal executive offices)
(Zip Code)
Registrant’s telephone number, including area code: +886-37-586788
N/A
(Former name or former address if changed since last report)
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Common Stock, par value $0.0000056
LEDS
The Nasdaq Stock Market
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
1
Item 4.01. Changes in Registrant’s Certifying Accountant.
Following the expiration of the engagement with YCM CPA INC. (“YCM”), the Company’s independent registered public accounting firm, on July 27, 2026, the audit committee of the board of directors of the Company (the “Audit Committee”) engaged DLEE Accountancy, Inc. (“DLEE”) as the Company’s new independent registered public accounting firm, as described below.
During our most recent fiscal year and through the date of expiration of engagement with YCM, (a) we had no disagreements with YCM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of YCM would have caused it to make reference to the subject matter of the disagreement in connection with its reports and (b) there were no “reportable events” as defined in Item 304(a)(l)(v) of Regulation S-K.
The Company has provided YCM a copy of the statements made in response to this Item 4.01 and has requested YCM to furnish it with a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether or not YCM agrees with such statements.
Neither the Company, nor anyone on its behalf, has consulted with DLEE regarding (i) the type of final audit opinion that might be rendered on the Company’s financial statements and neither a written report nor oral advice was provided to the Company that DLEE concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No.
Description
16.1
Letter from YCM CPA INC.
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
2
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
Date: July 27, 2026
SemiLEDs Corporation
By:
/s/ Christopher Lee
Name:
Christopher Lee
Title:
Chief Financial Officer
3
EX-16.1
EX-16.1
Filename: leds-ex16_1.htm · Sequence: 2
EX-16.1
July 27, 2026
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
SemiLEDs Corp.
CIK Number: 0001333822
Dear Commissioners:
We have read Form 8-K dated July 27, 2026 of SemiLEDs Corp. (“Registrant”) and are in agreement with the statements contained therein as it pertains to our firm; we are not in a position to agree or disagree with other statements of Registrant contained therein.
Very truly yours,
/s/ YCM CPA INC.
Irvine, California
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Jul. 27, 2026
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