“…In this process, the etching direction essentially follows the flow of electric current for forming subsurface lateral pores in GaN. Many applications based on GaN or AlGaN PSs have been explored, including the improvements of LED crystal quality and light extraction [ 9 , 10 , 11 , 12 , 13 ], the liftoff of a GaN layer or an LED structure from its substrate [ 14 , 15 , 16 ], the enhancement of water-splitting efficiency [ 17 , 18 ], the formation of a distributed Bragg reflector [ 19 , 20 ], the increase in sensor sensitivity [ 21 ], the relaxation of strain [ 22 ], and the fabrications of lateral and vertical laser diodes [ 23 , 24 , 25 ]. More applications are expected to be developed based on such a subsurface PS.…”