IXYS Corporation
1590 Buckeye Drive
Milpitas, California 95035
January 17, 2014
Office of Global Security Risk
Securities and Exchange Commission
Washington, D.C. 20549
Re: | IXYS Corporation Form 10-K for the Fiscal Year Ended March 31, 2013 |
Filed June 14, 2013 |
File No. 0-26124 |
Ladies and Gentlemen:
This letter is in response to your comment letter dated December 30, 2013, which addressed contacts with Syria or Sudan since June 29, 2010.
After inquiry, we have not found any evidence of direct or indirect contacts with Syria or Sudan involving our company since June 29, 2010. As a result, we believe that our company has not had any contacts with Syria or Sudan since June 29, 2010. In preparing this letter, we reviewed our relationship with Samsung Electronics Co., Ltd.
We acknowledge that:
| our company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| our company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact our general counsel, James R. Jones, at 408-457-9090 if you have any questions regarding this letter.
Very truly yours,
IXYS Corporation
/s/ Uzi Sasson
Uzi Sasson, President