SEC Comment Letter for QUANTUM (QMCO) — Dec 19, 2007
QUANTUM CORP /DE/ (QMCO) (CIK 0000709283)
Date: Dec. 19, 2007 · CIK: 0000709283 · Accession: 0000000000-07-061465
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-13449
Letter
December 19, 2007 Room 4561 Mr. Jon Gacek Executive Vice President, Finance and Chief Financial Officer Quantum Corporation 1650 Technology Drive San Jose, CA 95110
Re: Quantum Corporation Form 10-K for Fiscal Ye ar Ended March 31, 2006 File No. 001-13449
Dear Mr. Gacek:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific i ssues raised on the financial statements and related matters.
Sincerely,
Craig Wilson
Senior Assistant Chief Accountant
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December 19, 2007 Room 4561 Mr. Jon Gacek Executive Vice President, Finance and Chief Financial Officer Quantum Corporation 1650 Technology Drive San Jose, CA 95110 Re: Quantum Corporation Form 10-K for Fiscal Ye ar Ended March 31, 2006 File No. 001-13449 Dear Mr. Gacek: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific i ssues raised on the financial statements and related matters. Sincerely, Craig Wilson Senior Assistant Chief Accountant