September 25, 2018

Eric Bjornholt
Chief Financial Officer
Microchip Technology, Inc.
2355 W. Chandler Blvd.
Chandler, AZ 85224

       Re: Microchip Technology, Inc.
           Form 10-K for the Fiscal Year Ended March 31, 2018
           Filed May 18, 2018
           Form 8-K filed on August 9, 2018
           File No. 000-21184

Dear Mr. Bjornholt:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 8-K filed on August 9, 2018

Exhibit 99.1, page 5

1.    We note that you present forward looking non-GAAP measures for various
financial line-
      items without providing the reconciliation to the most directly
comparable GAAP
      financial measure or the statement that providing such reconciliation
requires
      unreasonable efforts. Refer to Item 10(e)(1)(i)(B) of Regulation S-K and
the guidance in
      Question 102.10 of the Compliance and Disclosure Interpretations on
Non-GAAP
      Financial Measures and revise your future filings to provide the required
information.
 Eric Bjornholt
Microchip Technology, Inc.
September 25, 2018
Page 2
Exhibit 99.1, page 10

2.       We note your non-GAAP measures and changes based on non-GAAP measures,
such as
         net sales and gross profit, exclude the impact of changes in
distributor inventory levels.
         Describe to us in more detail what the adjustment represents and
explain how you
         calculated the amount. Tell us how you considered Question 100.04 of
the Compliance
         and Disclosure Interpretations on Non-GAAP Financial Measures when
presenting your
         measures that reflect the impact of changes in distributor inventory
levels. That guidance
         indicates that it is not appropriate to present non-GAAP measures that
substitute
         individually tailored revenue recognition and measurement methods for
those of GAAP
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Tara Harkins at (202) 551-3639 or Lynn Dicker, Senior
Accountant, at
(202) 551-3616 with any questions.



FirstName LastNameEric Bjornholt                              Sincerely,
Comapany NameMicrochip Technology, Inc.
                                                              Division of
Corporation Finance
September 25, 2018 Page 2                                     Office of
Electronics and Machinery
FirstName LastName