CORRESP 1 filename1.htm seccorr030411_xodtec.htm


XODTEC LED, INC.
2F., No. 139, Jian 1st Rd., Jhonghe City
Taipei County 235, Taiwan (R.O.C.)
 
March 4, 2011
 
By EDGAR Transmission
 
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Sharon Virga
 
  Re: Xodtec LED, Inc.
    Form 10-K for the Fiscal Year Ended February 28, 2010
    Filed July 19, 2010
    File No. 333-148005
 
Ladies and Gentlemen:
 
This letter will confirm that Xodtec LED, Inc. (the “Company”) has requested, and the staff of the Commission has granted, an extension to March 18, 2011 to respond to the staff’s letter of comment dated February 17, 2011.
 
  Sincerely,  
     
  Xodtec LED, Inc.  
       
 
By:
/s/ Yao-Ting Su  
    Yao-Ting Su  
    Chief Executive Officer