April 27, 2023

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Beverly Singleton and Andrew Blume

Re: Kulicke and Soffa Industries, Inc.

Form 10-K for the fiscal year ended October 1, 2022

Filed November 17, 2022

Form 10-Q for the quarterly period ended December 31, 2022

Filed February 2, 2023

File No. 000-00121

Dear Beverly Singleton and Andrew Blume:

Kulicke and Soffa Industries, Inc. (the “Company”) acknowledges receipt of your comment letter dated April 25, 2023 (the “Comment Letter”) with respect to the Company’s Form 10-K for the fiscal year ended October 1, 2022 and Form 10-Q for the quarterly period ended December 31, 2022. As discussed telephonically on April 26, 2023, the Company respectfully requests an extension until May 25, 2023 to respond to the Comment Letter in order to provide sufficient time for the Company to prepare the necessary response. The Company is committed to responding to the Comment Letter and intends to provide a response to the Staff of the Securities and Exchange Commission no later than May 25, 2023. If you have any questions relating to the foregoing, please do not hesitate to contact Kim de Glossop of Goodwin Procter LLP at (650) 752-3290. We are grateful for the Staff's accommodation in this matter.

Sincerely,

/s/ Lester Wong

Lester Wong

Chief Financial Officer

Kulicke and Soffa Industries, Inc.