United States securities and exchange commission logo 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