SEC Comment Letter for QUANTUM (QMCO) — Apr 12, 2013
QUANTUM CORP /DE/ (QMCO) (CIK 0000709283)
Date: April 12, 2013 · CIK: 0000709283 · Accession: 0000000000-13-019891
AI Filing Summary & Sentiment
Reasoning
Letter
April 12, 2013 Via E -mail Ms. Linda M. Breard Chief Financial Officer Quantum Corporation 1650 Technology Drive, Suite 800 San Jose, CA 95110
Re: Quantum Corporation Form 10-K for the Fiscal Year Ended March 31, 2012 Filed June 14, 2012 Form 10 -Q for the Quarterly Period Ended December 31, 2012 Filed February 8, 2013 File No. 001 -13449
Dear Ms. Breard :
We have comp leted our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Co mmission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
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April 12, 2013 Via E -mail Ms. Linda M. Breard Chief Financial Officer Quantum Corporation 1650 Technology Drive, Suite 800 San Jose, CA 95110 Re: Quantum Corporation Form 10-K for the Fiscal Year Ended March 31, 2012 Filed June 14, 2012 Form 10 -Q for the Quarterly Period Ended December 31, 2012 Filed February 8, 2013 File No. 001 -13449 Dear Ms. Breard : We have comp leted our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Co mmission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief