SEC Comment Letter 0000000000-23-000272 to QUANTUM CORP /DE/ (QMCO)

QUANTUM CORP /DE/
Date: Jan. 11, 2023 · CIK: 0000709283 · Accession: 0000000000-23-000272

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File numbers found in text: 333-269061

Date

January 11, 2023

Author

Office of Technology

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QUANTUM CORP /DE/

Letter

United States securities and exchange commission logo January 11, 2023 James Lerner President and Chief Executive Officer QUANTUM CORP /DE/ 224 Airport Parkway, Suite 550 San Jose, CA 95110 Re:QUANTUM CORP /DE/ Registration Statement on Form S-3 Filed December 29, 2022 File No. 333-269061 Dear James Lerner: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Aliya Ishmukhamedova, Staff Attorney, at 202-551-7519, or Joshua Shainess, Legal Branch Chief, at 202- 551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Brian E. Cabrera

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United States securities and exchange commission logo
January 11, 2023
James Lerner
President and Chief Executive Officer
QUANTUM CORP /DE/
224 Airport Parkway, Suite 550
San Jose, CA 95110
Re:QUANTUM CORP /DE/
Registration Statement on Form S-3
Filed December 29, 2022
File No. 333-269061
Dear James Lerner:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Aliya Ishmukhamedova, Staff Attorney, at 202-551-7519, or Joshua
Shainess, Legal Branch Chief, at 202- 551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Brian E. Cabrera

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