SemiLEDS Corporation, a provider of LED chips and components to customers in China, Taiwan and Korea, filed on Friday with the SEC to raise up to $173 million in an initial public offering. The Taiwan-based company, which was founded in 2005 and booked $29 million in sales for the 12 months ended May 31, plans to list on the NASDAQ under the symbol LEDS. BofA Merrill Lynch, Barclays Capital and Jefferies & Co. are the lead underwriters on the deal. No pricing terms were disclosed.