Super Micro Computer (SMCI) CEO Charles Liang has issued a letter on Tuesday addressing the recent delay of the company's annual report and refuting claims made by short-seller Hindenburg Research. Liang stated that the report from Hindenburg contained 'false or inaccurate statements' about the AI server maker. The company has denied the allegations, expressed strong confidence in its teams, and issued the letter to customers and partners. Following the CEO's letter, Super Micro's stock saw an increase, with Liang describing the short-seller report as 'misleading.'