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SEC Comment Letter for QUANTUM (QMCO) — Apr 26, 2006

QUANTUM CORP /DE/ (QMCO) (CIK 0000709283)
Date: April 26, 2006 · CIK: 0000709283 · Accession: 0000000000-06-019685

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 27, 2006
Author
Brad Skinner
Form
UPLOAD
Company
QUANTUM CORP /DE/ (QMCO) (CIK 0000709283)

Letter

Room 4561 April 27, 2006 Mr. Richard E. Belluzo Chief Executive Officer Quantum Corporation 1650 Technology Drive Suite 800 San Jose, California 95110

Re: Quantum Corporation Form 10-K for the Fiscal Year Ended March 31, 2005 Filed June 8, 2005 File No. 1-13449

Dear Mr. Belluzo,

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

B r a d S k i n n e r Accounting Branch Chief

Show Raw Text
Room 4561
April 27, 2006

Mr. Richard E. Belluzo
Chief Executive Officer
Quantum Corporation
1650 Technology Drive
Suite 800
San Jose, California 95110

Re: Quantum Corporation
Form 10-K for the Fiscal Year Ended March 31, 2005
  Filed June 8, 2005
  File No. 1-13449

Dear Mr. Belluzo,

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

       S i n c e r e l y ,

       B r a d  S k i n n e r
      Accounting Branch Chief