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2024-09-03
                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             Washington, D.C. 20549                             


   __________________________________________________________________________   
                                      FORM                                      
                                      8-K                                       

   __________________________________________________________________________   
                                 CURRENT REPORT                                 
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934     
               Date of Report (Date of earliest event reported):                
                               September 3, 2024                                

                           SUPER MICRO COMPUTER, INC.                           
             (Exact name of registrant as specified in its charter)             


           Delaware                    001-33383               77-0353939      
 (State or other jurisdiction   (Commission File Number)    (I.R.S. Employer   
      of incorporation)                                    Identification No.) 

                                980 Rock Avenue                                 
                                       ,                                        
                                    San Jose                                    
                                       ,                                        
                                   California                                   
                                     95131                                      
          (Address of principal executive offices, including Zip Code)          
             Registrant's telephone number, including area code: (              
                                      408                                       
                                       )                                        
                                    503-8000                                    
                                 Not Applicable                                 
         (Former name or former address, if changed since last report)          

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:

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


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


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


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

Securities registered pursuant to Section 12(b) of the Act:


      Title of each class             Trading            Name of each exchange      
                                     Symbol(s)            on which registered       
 Common Stock, $0.001 par value        SMCI         The NASDAQ Global Select Market 

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).

Emerging growth company     

If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.
..
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Item 7.01   Regulation FD Disclosure  

On September 3, 2024, the Company issued a letter to its Customers and 
Partners. A copy of such letter is furnished as Exhibit 99.1 to this Current 
Report on Form 8-K.
The information included in this Current Report on Form 8-K under this Item 
7.01 (including Exhibit 99.1 hereto) is being "furnished" and shall not be 
deemed to be "filed" for the purposes of Section 18 of the Securities Exchange 
Act of 1934, as amended, or otherwise subject to the liabilities of Section 
18, nor shall it be incorporated by reference into a filing under the 
Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as 
amended, except as shall be expressly set forth by specific reference in such 
filing. The information included in this Current Report on Form 8-K under this 
Item 7.01 (including Exhibit 99.1 hereto) will not be deemed an admission as 
to the materiality of any information required to be disclosed solely to 
satisfy the requirements of Regulation FD.

Item 9.01   Financial Statements and Exhibits  

(d) Exhibits

 Exhibit  Description                       
 Number                                     
  99.1    Letter to                         
          C                                 
          ustomer                           
          s                                 
          and                               
          Partner                           
          s                                 
          dated September 3, 2024           
   104    Cover Page Interactive Data File  

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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.


SUPER MICRO COMPUTER, INC.                                                                  
Date: September 3, 2024                                            By:   /s/ Charles Liang  
President, Chief Executive Officer and Chairman of the Board                                
(Principal Executive Officer)                                                               

                                                                    Exhibit 99.1
Customer and Partner Letter
Subject: Update from Supermicro CEO Charles Liang
Super Micro Computer, Inc.
980 Rock Avenue
San Jose, CA 95131 USA
September 3, 2024
Dear Valued Customers and Partners,
You may have seen our recent announcement that Supermicro will be delayed in 
filing its Annual Report for the fiscal year ended June 30, 2024, and 
separately, a report published by a short seller. I wanted you to hear from me 
directly about what they mean for you and our products.
Neither of these events affects our products or our ability and capacity to 
deliver the innovative IT solutions that you rely on every day. Our production 
capabilities are unaffected and continue operating at pace to meet customer 
demand. Our world class engineering and support teams are also unaffected and 
continue to build and deploy large scale AI Total Solutions. Our liquid-cooled 
solutions continue to ramp. We have shipped approximately 2,000 DLC 
liquid-cooled AI racks to customers, which we believe is more than 75% of the 
entire DLC liquid-cooled AI server market this calendar year. Ultimately, we 
remain well-positioned to deliver our broad product portfolio to you and our 
thousands of other customers around the world. Our primary focus remains to 
help you meet your IT challenges and execute your mission.
In terms of our Annual Report, the Audit Committee of the Board of Directors 
decided to delay the filing and, as we shared publicly, has also formed a 
committee to review our internal controls and other matters. The Board 
committee is working diligently on this thorough review.
Importantly, however, when we announced the decision to delay our Annual 
Report filing, we indicated that based on the work done so far, we don't 
anticipate any material changes in our fourth quarter or fiscal year 2024 
financial results. This is good news. I continue to have strong confidence in 
our finance and internal teams.
                                                                          PAGE 1

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                                                                    Exhibit 99.1
Additionally, we remain proud of our strong financial performance driven by 
our quest to serve your technology needs. We more than doubled revenues 
year-over-year in fiscal year 2024, which is more than 3 times the industry 
average, and we are efficiently growing our staff and investing further in 
innovation to enhance our capabilities. We are becoming stronger year after 
year.
Separately, you may have also heard about a recent report from a short-seller 
hedge fund that contains false or inaccurate statements about our company 
including misleading presentations of information that we have previously 
shared publicly. We will address these statements in due course. As you may 
know, short seller reports are designed to drive the stock price downwards to 
serve the short seller's interests to the detriment of the company's 
shareholders.
Your experience as our customer is our number one priority. That experience 
will not change. We are focused on delivering on our customer commitments and 
product roadmaps while continuing our robust growth and expansion to meet your 
evolving needs and support your business objectives.
As we look ahead to 2025, we are closing out a historic year with winning 
products, a record number of orders, a strong and growing backlog of design 
wins and leading market positions across a number of areas. Your trust in 
Supermicro drives that success. We are proud to be your partner and grateful 
for the opportunity to continue and further grow this partnership. Please do 
not hesitate to reach out to me or your relationship contact at the company 
with any questions. Thank you.
Sincerely,
Charles Liang
Founder, President and CEO
                                                                          PAGE 2

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