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                    June 5, 2024

       Brett R. Whitmire
       Chief Financial Officer
       Diodes Inc.
       4949 Hedgcoxe Road, Suite 200
       Plano, Texas 75024

                                                        Re: Diodes Inc.
                                                            Form 10-K for the
Year Ended December 31, 2023
                                                            File No. 002-25577

       Dear Brett R. Whitmire:

              We have completed our review of your filing. 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.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing