SemiLEDs Corporation

Full Name of Registrant

Former Name if Applicable

3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park

Address of Principal Executive Office (Street and Number)

Chu-Nan 350, Miao-Li County, Taiwan, R.O.C.

City, State and Zip Code

(a)

The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense

x

(b)

The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and

(c)

The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

(1)

Name and telephone number of person to contact in regard to this notification

David Young

+886

37-586788

(Name)

(Area Code)

(Telephone Number)

(2)

Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).

x Yes    o No

(3)

Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

x Yes    o No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

During the year ended August 31, 2012, competitive conditions resulted in a decrease in the average selling prices of the Registrant’s core products, primarily its LED chips, which reduced the Registrant’s revenues from $33.9 million in fiscal 2011 to $29.3 million in fiscal 2012.  In addition, cost of revenues increased from $29.4 million in fiscal 2011 to $34.9 million primarily as a result of increased excess capacity charges. The Registrant also recorded a $1.5 million provision for litigation settlement, a $7.5 million impairment charge on certain of its property, plant and equipment and a $10.5 million increase in its equity in losses from unconsolidated entities, primarily due to higher net loss reported by China SemiLEDs as a result of increased excess capacity charges, inventory valuation adjustments, and an impairment charge on long-lived assets (as described in the Registrant’s earnings announcement furnished as Exhibit 99.1 to the  Form 8-K furnished by the Registrant on November 28, 2012).  The combined effect of these and certain other items resulted in the net loss attributable to the Registrant’s stockholders increasing to $(49.5 million) in fiscal 2012 from ($16.1 million) in fiscal 2011. The above preliminary financial results for fiscal 2012 have been derived from the Registrant’s unaudited consolidated financial statements as of and for the year ended August 31, 2012.

Date

November 30, 2012

By

/s/ Trung T. Doan

Trung T. Doan

Chairman and Chief Executive Officer

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).