Exhibit 21.1

List of Subsidiaries

Name	Jurisdiction of Incorporation	Percentage of Our Ownership Interest
Majority Owned Subsidiaries:
SemiLEDs Optoelectronics Co., Ltd.	Taiwan	100	%
Helios Crew Corporation	Delaware	100	%
Silicon Base Development, Inc.	Taiwan	100	%
SemiLEDs International Corporation Ltd.	Hong Kong	100	%
Ning Xiang Technology Co., Ltd.	Taiwan	87	%
Xuhe Guangdian Co., Ltd.	China	100	%
HB Lighting Co., Ltd.	Taiwan	100	%
Co-Polymer Optics Co., Ltd.	Taiwan	100	%
Unconsolidated Joint Venture Entities:
SILQ (Malaysia) Sdn. Bhd.	Malaysia	50	%
Xurui Guangdian Co. Ltd. (inactive)	China	49	%
SS Optoelectronics Co., Ltd. (dissolved in September 2012)	Taiwan	49	%