This paper introduces ReasoningV, a framework designed to enhance Verilog code generation using large language models (LLMs). The core contribution of this work is the creation of ReasoningV-5K, a high-quality dataset comprising 5,322 functionally verified Verilog samples, each accompanied by distilled reasoning paths. This dataset is intended to address the scarcity of high-quality, reasoning-focused training data for hardware description languages. The authors propose a two-stage training scheme to leverage this dataset. The first stage involves training Low-Rank Adaptation (LoRA) adapters on the OriGen dataset to acquire foundational Verilog knowledge. The second stage merges these adapters and fine-tunes all parameters on ReasoningV-5K to enhance the model's reasoning capabilities specific to hardware design. Furthermore, the paper introduces an adaptive reasoning mechanism, guided by a lightweight Judge Adapter, which dynamically allocates computational resources based on the perceived difficulty of the task. This mechanism aims to improve the efficiency of the model by using fewer tokens for simpler tasks and more tokens for complex ones. The empirical results presented in the paper demonstrate that the proposed approach achieves state-of-the-art performance among open-source models on several Verilog code generation benchmarks, including VerilogEval-human, VerilogEval-machine, and RTLLM. The authors also show significant token savings compared to commercial models, highlighting the efficiency of their adaptive reasoning mechanism. Overall, this paper presents a valuable contribution to the field of automated hardware design by providing a high-quality dataset and an effective training framework for Verilog code generation. The combination of a carefully curated dataset, a two-stage training approach, and an adaptive reasoning mechanism demonstrates a promising path towards more efficient and accurate LLM-based hardware design tools. The authors have clearly identified a gap in the existing literature and have made a significant effort to address it with a well-structured and empirically validated approach.