SemiLEDs Corp — Director's Dealing 2010

Dec 8, 2010

SEC Form 3 — Initial Statement of 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)

Holdings (Non-Derivative)

Security	Shares	Ownership
Class A Common Stock	9899344	Direct

Footnotes

F1: The issuer intends to file a Restated Certificate of Incorporation in the State of Delaware after the effectiveness of the issuer's registration statement on Form S-1, which shall provide that each share of Class A Common Stock shall be automatically reclassified as and converted into one share of Common Stock upon the filing of such Restated Certificate of Incorporation.

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