SemiLEDs Corp — Director's Dealing 2010

Dec 9, 2010

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SemiLEDs Corp (LEDS)
CIK: 0001333822
Period of Report: 2010-12-08

Reporting Person: Simplot Taiwan Inc. (10% Owner)
Reporting Person: J.R. Simplot Co (10% Owner)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2010-12-08	Class A Common Stock	J	9899344	—	Disposed	0	Direct
2010-12-08	Common Stock	J	9899344	—	Acquired	9899344	Direct

Footnotes

F1: Pursuant to a reclassification exempt under Rule 16b-7, each share of Class A Common Stock was reclassified into one share of Common Stock.

F2: All such shares are held by Simplot Taiwan Inc., a wholly-owned subsidiary of J.R. Simplot Company.