SEC Comment Letter for QUANTUM (QMCO) — Feb 8, 2011
QUANTUM CORP /DE/ (QMCO) (CIK 0000709283)
Date: Feb. 8, 2011 · CIK: 0000709283 · Accession: 0000000000-11-008362
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File numbers found in text: 001-13449
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February 8, 2011 Richard E. Belluzzo Chief Executive Officer Quantum Corporation 1650 Technology Dr ive, Suite 800 San Jose, CA 95110 Re: Quantum Corporation Form 10-K for the Fiscal Year Ended March 31, 2010 File No. 001-13449 Dear Mr. Belluzzo: We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief