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Correspondence 0001628280-25-004350 from QUANTUM CORP /DE/ (QMCO)

QUANTUM CORP /DE/
Date: Feb. 7, 2025 · CIK: 0000709283 · Accession: 0001628280-25-004350

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File numbers found in text: 333-284528

Date
February 7, 2025
Author
QUANTUM CORPORATION
Form
CORRESP
Company
QUANTUM CORP /DE/

Letter

Document

QUANTUM CORPORATION

224 Airport Parkway, Suite 550

San Jose, CA 95110

February 7, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Marion Graham

Re: Quantum Corporation - Registration Statement – Form S-1

File No. 333-284528

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Quantum Corporation (the “Registrant”) hereby requests that the above-referenced registration statement on Form S-1 (File No. 333-284528) (the “Registration Statement”) be declared effective on February 11, 2025, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of James J. Masetti and Julie Park of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf. The Registrant hereby also authorizes each of James J. Masetti and Julie Park of Pillsbury Winthrop Shaw Pittman LLP to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Julie Park at (650) 233-4067, or in her absence, James J. Masetti of Pillsbury Winthrop Shaw Pittman LLP at (650) 233-4754.

[Signature Page Follows]

Sincerely,
QUANTUM CORPORATION

Show Raw Text
CORRESP
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filename1.htm

Document

QUANTUM CORPORATION

224 Airport Parkway, Suite 550

San Jose, CA 95110

February 7, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Marion Graham

Re: Quantum Corporation - Registration Statement – Form S-1

 File No. 333-284528

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Quantum Corporation (the “Registrant”) hereby requests that the above-referenced registration statement on Form S-1 (File No. 333-284528) (the “Registration Statement”) be declared effective on February 11, 2025, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of James J. Masetti and Julie Park of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf. The Registrant hereby also authorizes each of James J. Masetti and Julie Park of Pillsbury Winthrop Shaw Pittman LLP to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Julie Park at (650) 233-4067, or in her absence, James J. Masetti of Pillsbury Winthrop Shaw Pittman LLP at (650) 233-4754.

[Signature Page Follows]

Sincerely,

QUANTUM CORPORATION

By: /s/ Brian E. Cabrera

 Brian E. Cabrera

 Senior Vice President, Chief Administrative Officer, Chief Legal and Compliance Officer, and Corporate Secretary

cc: James J. Masetti

 Julie Park