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0000950134-05-023235.txt : 20051215 0000950134-05-023235.hdr.sgml : 20051215 20051215161730 ACCESSION NUMBER: 0000950134-05-023235 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20051206 ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20051215 DATE AS OF CHANGE: 20051215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALLIANCE SEMICONDUCTOR CORP /DE/ CENTRAL INDEX KEY: 0000913293 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 770057842 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-22594 FILM NUMBER: 051266843 BUSINESS ADDRESS: STREET 1: 2575 AUGUSTINE DRIVE CITY: SANTA CLARA STATE: CA ZIP: 95054-2914 BUSINESS PHONE: 4088554900 MAIL ADDRESS: STREET 1: 2575 AUGUSTINE DRIVE CITY: SANTA CLARA STATE: CA ZIP: 95054-2914 8-K/A 1 f15485e8vkza.htm AMENDMENT TO FORM 8-K e8vkza

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 8-K/A
Amendment No. 1

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

Date of Report (Date of earliest event reported): December 6, 2005

ALLIANCE SEMICONDUCTOR
CORPORATION

(Exact name of registrant as specified in its charter)

000-22594
(Commission File Number)


Delaware		77-0057842
(State or other jurisdiction of		(I.R.S. Employer Identification No.)
incorporation)

2575 Augustine Drive
Santa Clara, California 95054-2914
(Address of principal executive offices, with zip code)

(408) 855-4900
(Registrant’s telephone number, including area code)

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS


	Item 9.01 Financial Statements and Exhibits.
SIGNATURE
EXHIBIT INDEX
EXHIBIT 16.1

Item 9.01 Financial Statements and Exhibits.


Exhibit No.		Description

16.1		Letter from PricewaterhouseCoopers LLP to the Securities and
		Exchange Commission dated December 13, 2005.

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SIGNATURE

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.


	ALLIANCE SEMICONDUCTOR CORPORATION
Date: December 15, 2005	By:	/s/ Melvin L. Keating
		Melvin L. Keating
		Interim President, Chief Executive Officer and Chief Financial Officer

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EXHIBIT INDEX


Exhibit No.		Description

16.1		Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission dated December 13, 2005.

EX-16.1 2 f15485exv16w1.htm EXHIBIT 16.1 exv16w1

EXHIBIT 16.1

[PricewaterhouseCoopers LLP Letterhead]

December 13, 2005

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Alliance Semiconductor Corporation (copy attached), which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Alliance Semiconductor Corporation report dated December 6, 2005. We agree with the statements concerning our Firm in such Form 8-K. However, we make no comment whatsoever regarding the current status of the three material weaknesses disclosed in such Form 8-K or regarding any remedial actions taken with respect to such material weaknesses.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

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