8-K

 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): March 30, 2007

Cohu, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)

Delaware	001-04298	95-1934119
_____________________ (State or other jurisdiction	_____________ (Commission	______________ (I.R.S. Employer
of incorporation)	File Number)	Identification No.)
12367 Crosthwaite Circle, Poway, California		92064
_________________________________ (Address of principal executive offices)		___________ (Zip Code)

Registrant’s telephone number, including area code: 858-848-8100

Not Applicable
______________________________________________
Former name or former address, if changed since last report

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01 Other Events.

On March 30, 2007, Cohu, Inc.'s wholly owned subsidiary, Broadcast Microwave Services, Inc., purchased Tandberg Television AVS GmbH from Tandberg Television for approximately $8.3 million in cash.

A copy of the press release issued by Cohu, Inc. on April 2, 2007 announcing the purchase is attached as Exhibit 99.1.

Item 9.01 Financial Statements and Exhibits.

Financial statements of the acquired business specified in Rule 3-05 of Regulation S-X and pro forma financial information are not presented as the business was not significant.

Exhibit 99.1 - Cohu Unit Acquires Tandberg Television AVS GmbH

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Cohu, Inc.
April 2, 2007	By:	John H. Allen
		Name: John H. Allen
		Title: Chief Financial Officer

Exhibit Index

Exhibit No.	Description
99.1	Cohu Unit Acquires Tandberg Television AVS GmbH

EX-99.1

Cohu Unit Acquires Tandberg Television AVS GmbH

POWAY, Calif., April 2, 2007 — Cohu, Inc. (NASDAQ:COHU) today announced that its subsidiary, Broadcast Microwave Services, Inc. (BMS), has purchased Tandberg Television AVS GmbH (AVS) from Tandberg Television for approximately $8.3 million in cash.

AVS, located near Frankfurt, Germany, designs, develops, manufactures and sells digital transmitters, receivers and microwave communications systems. BMS produces both analog and digital transmitters, receivers and microwave communications systems. In 2006, AVS sales were approximately $7 million.

James A. Donahue, President and Chief Executive Officer of Cohu stated, “We are excited to add AVS and its talented team to Broadcast Microwave Services, Inc.  AVS has developed high definition video transmission products that enhance the current BMS product line. With this purchase, we have expanded our digital microwave communications solutions, especially in HD broadcast television and public safety/law enforcement applications. This acquisition is a logical fit with BMS given the complementary products and sales territories of the combined operation.”

Certain matters discussed in this release, including our expanded digital microwave communications solutions, are forward-looking statements that are subject to risks and uncertainties that could cause actual results to differ materially from those projected or forecasted. Such risks and uncertainties include, but are not limited to, difficulties in integrating acquisitions and new technologies; our ability to convert new products under development into production on a timely basis, support product development and meet customer delivery and acceptance requirements; failure to obtain customer acceptance resulting in the inability to recognize revenue and accounts receivable collection problems; inventory write-offs and other risks addressed in Cohu’s filings with the Securities and Exchange Commission, including the most recently filed Form 10-K and Form 10-Q. Cohu assumes no obligation to update the information in this release.

Cohu is a supplier of test handling, burn-in and thermal solutions used by the global semiconductor industry, microwave communications and closed circuit television equipment.

For press releases and other information of interest to investors, please visit Cohu’s website at www.cohu.com. Contact: John Allen — Investor Relations (858) 848-8106.