diff --git a/sound/soc/sh/siu.h b/sound/soc/sh/siu.h
index 6088d62..63a508f 100644
--- a/sound/soc/sh/siu.h
+++ b/sound/soc/sh/siu.h
@@ -1,23 +1,9 @@
-/*
- * siu.h - ALSA SoC driver for Renesas SH7343, SH7722 SIU peripheral.
- *
- * Copyright (C) 2009-2010 Guennadi Liakhovetski <g.liakhovetski@gmx.de>
- * Copyright (C) 2006 Carlos Munoz <carlos@kenati.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License as published by
- * the Free Software Foundation; either version 2 of the License, or
- * (at your option) any later version.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
- *
- * You should have received a copy of the GNU General Public License
- * along with this program; if not, write to the Free Software
- * Foundation, Inc., 675 Mass Ave, Cambridge, MA 02139, USA.
- */
+// SPDX-License-Identifier: GPL-2.0+
+//
+// siu.h - ALSA SoC driver for Renesas SH7343, SH7722 SIU peripheral.
+//
+// Copyright (C) 2009-2010 Guennadi Liakhovetski <g.liakhovetski@gmx.de>
+// Copyright (C) 2006 Carlos Munoz <carlos@kenati.com>
 
 #ifndef SIU_H
 #define SIU_H
diff --git a/sound/soc/sh/siu_dai.c b/sound/soc/sh/siu_dai.c
index ee22116..f2a386f 100644
--- a/sound/soc/sh/siu_dai.c
+++ b/sound/soc/sh/siu_dai.c
@@ -1,23 +1,9 @@
-/*
- * siu_dai.c - ALSA SoC driver for Renesas SH7343, SH7722 SIU peripheral.
- *
- * Copyright (C) 2009-2010 Guennadi Liakhovetski <g.liakhovetski@gmx.de>
- * Copyright (C) 2006 Carlos Munoz <carlos@kenati.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License as published by
- * the Free Software Foundation; either version 2 of the License, or
- * (at your option) any later version.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
- *
- * You should have received a copy of the GNU General Public License
- * along with this program; if not, write to the Free Software
- * Foundation, Inc., 675 Mass Ave, Cambridge, MA 02139, USA.
- */
+// SPDX-License-Identifier: GPL-2.0+
+//
+// siu_dai.c - ALSA SoC driver for Renesas SH7343, SH7722 SIU peripheral.
+//
+// Copyright (C) 2009-2010 Guennadi Liakhovetski <g.liakhovetski@gmx.de>
+// Copyright (C) 2006 Carlos Munoz <carlos@kenati.com>
 
 #include <linux/delay.h>
 #include <linux/firmware.h>
diff --git a/sound/soc/sh/siu_pcm.c b/sound/soc/sh/siu_pcm.c
index 1729095..e263757 100644
--- a/sound/soc/sh/siu_pcm.c
+++ b/sound/soc/sh/siu_pcm.c
@@ -1,23 +1,10 @@
-/*
- * siu_pcm.c - ALSA driver for Renesas SH7343, SH7722 SIU peripheral.
- *
- * Copyright (C) 2009-2010 Guennadi Liakhovetski <g.liakhovetski@gmx.de>
- * Copyright (C) 2006 Carlos Munoz <carlos@kenati.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License as published by
- * the Free Software Foundation; either version 2 of the License, or
- * (at your option) any later version.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
- *
- * You should have received a copy of the GNU General Public License
- * along with this program; if not, write to the Free Software
- * Foundation, Inc., 675 Mass Ave, Cambridge, MA 02139, USA.
- */
+// SPDX-License-Identifier: GPL-2.0+
+//
+// siu_pcm.c - ALSA driver for Renesas SH7343, SH7722 SIU peripheral.
+//
+// Copyright (C) 2009-2010 Guennadi Liakhovetski <g.liakhovetski@gmx.de>
+// Copyright (C) 2006 Carlos Munoz <carlos@kenati.com>
+
 #include <linux/delay.h>
 #include <linux/dma-mapping.h>
 #include <linux/dmaengine.h>
