Item 2.02. Results of Operations and Financial Condition.

On January 3, 2023, SemiLEDs Corporation issued a press release announcing its preliminary financial results for the first quarter of its fiscal year 2023, ended November 30, 2022.

Such information is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01. Financial Statements and Exhibits.



(d) Exhibits.

Exhibit No.                                 Description

   99.1         Press release, dated January 3, 2023, entitled "SemiLEDs Reports First
              Quarter Fiscal Year 2023 Financial Results."

    104       Cover Page Interactive Data File - the cover page iXBRL tags are
              embedded within the Inline XBRL document.




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