CORRESP Filing
QUANTUM CORP /DE/
Date: Feb. 19, 2026 · CIK: 0000709283 · Accession: 0001628280-26-009752
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293560
Letter
Document QUANTUM CORPORATION 10770 E. Briarwood Avenue Centennial, CO 80112 February 19, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jan Woo Re: Quantum Corporation - Registration Statement – Form S-1 File No. 333-293560 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. 333-293560) (the “Registration Statement”) be declared effective on February 23, 2026, 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 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/ Laura A. Nash Laura A. Nash Chief Accounting Officer (Principal Accounting Officer) cc: James J. Masetti Julie Park
Show Raw Text
CORRESP 1 filename1.htm Document QUANTUM CORPORATION 10770 E. Briarwood Avenue Centennial, CO 80112 February 19, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jan Woo Re: Quantum Corporation - Registration Statement – Form S-1 File No. 333-293560 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. 333-293560) (the “Registration Statement”) be declared effective on February 23, 2026, 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 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/ Laura A. Nash Laura A. Nash Chief Accounting Officer (Principal Accounting Officer) cc: James J. Masetti Julie Park