Item 4.01   Changes in Registrant's Certifying Accountant

The Audit Committee of the Board of Directors (the "Audit Committee") of Super Micro Computer, Inc. (the "Company") has completed a process to review the appointment of the Company's independent registered public accounting firm for the fiscal year ending June 30, 2024.

As a result of this process, on March 9, 2023, the Audit Committee approved the engagement of Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm for the Company's fiscal year ending June 30, 2024. Deloitte & Touche LLP ("Deloitte"), the Company's current independent registered public accounting firm, will continue as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2023, and is dismissed effective upon completion of the audit of the financial statements for such fiscal year. Deloitte's reports on the Company's consolidated financial statements as of and for the fiscal years ended June 30, 2022 and 2021 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended June 30, 2022 and 2021, and the subsequent interim periods through March 9, 2023, there were: (i) no "disagreements" within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference thereto in their reports; and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Deloitte with a copy of the disclosures it is making in this Current Report on Form 8-K (the "Report"). The Company has requested that Deloitte furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of Deloitte's letter, dated March 14, 2023, is filed as Exhibit 16.1 to this Report.

During the fiscal years ended June 30, 2022 and 2021 and the subsequent interim periods through March 9, 2023, neither the Company nor anyone on its behalf has consulted with EY regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that EY concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a "disagreement" within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any "reportable event" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits




(d) Exhibits.

   Exhibit
     No.                 Description

     16.1                  Letter from Deloitte & Touche LLP to the Securities and Exchange
                         Commission dated March     14    , 2023    .
     104                   The cover page from this Current Report on Form 8-K, formatted in Inline
                         XBRL.

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