September 24, 2019

J. Eric Bjornholt
Chief Financial Officer
Microchip Technology Incorporated
2355 W. Chandler Blvd
Chandler, AZ 85224

       Re: Microchip Technology Incorporated
           Form 10-K for the Fiscal Year Ended March 31, 2019
           Filed May 30, 2019
           Form 8-K filed August 6, 2019
           File No. 000-21184

Dear Mr. Bjornholt :

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 8-K filed August 6, 2019

Exhibit 99.1, page 1

1.    Please refer to comment two of our letter dated November 20, 2018. We
note that your
      earnings releases continue to present the measure "non-GAAP net sales"
which is adjusted
      for the impact of changes in distributor inventory levels even though you
agreed to
      remove the measure in your filings for periods beginning after December
31, 2018. As
      such, we reissue the comment. Please revise all future filings to remove
references to non-
      GAAP net sales since non-GAAP measures that reflect the impact of changes
in
      distributor inventory levels substitute individually tailored revenue
recognition and
      measurement methods for those of GAAP and do not comply with the guidance
in
      Question 100.04 of the Compliance and Disclosure Interpretations on
Non-GAAP
      Financial Measures.
 J. Eric Bjornholt
FirstName Technology Incorporated
Microchip LastNameJ. Eric Bjornholt
Comapany 24, 2019
September NameMicrochip Technology Incorporated
Page 2
September 24, 2019 Page 2
FirstName LastName
       In closing, 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.

        You may contact Tara Harkins at (202)-551-3639 or Kevin Kuhar,
Accounting Branch
Chief, at (202)-551-3662 with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Electronics
and Machinery