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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-13449

Date
February 8, 2011
Author
/s/ Patrick Gilmore
Form
UPLOAD
Company
QUANTUM CORP /DE/ (QMCO) (CIK 0000709283)

Letter

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

Show Raw Text
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