GRAPHIC

 

DLA Piper LLP (US)

 

1000 Louisiana Street, Suite 2800

 

Houston, Texas 77002-5005

 

www.dlapiper.com

 

 

 

Frank Wu

 

 

frank.wu@dlapiper.com

 

 

T

713.425.8446

 

 

F

713.300.6046

 

August 27, 2013

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:      Russell Mancuso

Tom Jones

Praveen Kartholy

Gary Todd

 

Re:                             Amendment No. 1 to Registration Statement on Form S-1 for Applied Optoelectronics, Inc.

Filed on August 26, 2013

Registration Statement No. 333-190591

 

Ladies and Gentlemen:

 

We are submitting this letter on behalf of Applied Optoelectronics, Inc. (the “Company”) to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) as a courtesy to the Staff in connection with the Company’s Registration Statement publicly filed on August 13, 2013 (the “Registration Statement”).  The Company is concurrently filing Amendment No. 1 to the Registration Statement (“Amendment No. 1”). For the convenience of the Staff, we are providing by overnight delivery to the Staff a copy of this letter and four marked copies of Amendment No. 1 (against the Registration Statement filed on August 13, 2013).

 

If you should have any questions regarding the above or the Registration Statement, please do not hesitate to call the undersigned at (713) 425-8446.

 

 

Very truly yours,

 

 

 

DLA Piper LLP (US)

 

 

 

/s/ Frank Wu

 

 

 

Frank Wu

 

Partner

 

cc:                                Chi-Hsiang (Thompson) Lin (Applied Optoelectronics, Inc.)

James L. Dunn, Jr. (Applied Optoelectronics, Inc.)

Philip Russell (DLA Piper LLP (US))

J. Robert Suffoletta (Wilson Sonsini Goodrich & Rosati, Professional Corporation)