CORRESP Filing
QUANTUM CORP /DE/
Date: April 24, 2025 · CIK: 0000709283 · Accession: 0001628280-25-019607
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File numbers found in text: 333-286635
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CORRESP 1 filename1.htm Document QUANTUM CORPORATION 224 Airport Parkway, Suite 550 San Jose, CA 95110 April 24, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Edwin Kim Re: Quantum Corporation - Registration Statement – Form S-3 File No. 333-286635 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-3 (File No. 333-286635) (the “Registration Statement”) be declared effective on April 28, 2025, at 4:30 p.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 Julie Park and James J. Masetti of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf. The Registrant hereby also authorizes each of Julie Park and James J. Masetti 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