A computational procedure is presented for numerical modeling of the light emitting diode (LED) with top p-electrode designed as a mesh with the strips of rectangular cross section. Isotropic light emission in the LED’s active region and light reflection from the bottom electrode are considered. Three-dimensional Laplace equation for electric potential is solved by finite element method. The numerical model incorporates mapped infinite element to account for potential decay far away from the LED structure and finite element model developed for boundary condition at semiconductor-air interface in the mesh opening. Simulation results demonstrate the effect of the mesh’s geometrical parameters on the total output power.