Correspondence 0001140361-23-012587 from PHOTRONICS INC (PLAB) (CIK 0000810136) (PLAB)

PHOTRONICS INC (PLAB) (CIK 0000810136)
Date: March 20, 2023 · CIK: 0000810136 · Accession: 0001140361-23-012587

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AI Filing Summary & Sentiment

File numbers found in text: 001-39063

Referenced dates: March 9, 2023

Date

March 20, 2023

Author

/s/ Richelle E. Burr

Form

CORRESP

Company

PHOTRONICS INC (PLAB) (CIK 0000810136)

Letter

Via EDGAR Division of Corporation Finance Washington, D.C. 20549 Attn: Charles Eastman File No. 001-39063-SEC Comment Letter dated March 9, 2023

Re:

Dear Mr. Eastman:

We are writing in response to the letter from the Securities and Exchange Commission dated March 9, 2023 in which the staff of the Division of Corporation Finance requested certain information regarding our annual report on Form 10-K for the fiscal year ended October 31, 2022, which we filed on December 23, 2022, and our report on Form 8-K furnished on February 21, 2023 (the "Comment Letter").

In the Comment Letter, you had requested a response from us within 10 business days, or March 23. Pursuant to our recent telephone conversation, we respectfully request an extension of an additional 10 business days to prepare our response. We intend to file our response on EDGAR no later than April 6, 2023.

If you have any questions, please feel free to contact me.

Sincerely,
/s/ Richelle E. Burr

Show Raw Text

CORRESP
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filename1.htm

              March 20, 2023

      Via EDGAR

      Division of Corporation Finance

      U.S. Securities and Exchange Commission

      100 F Street NE

      Washington, D.C. 20549

      Attn: Charles Eastman

            Re:

              File No. 001-39063-SEC Comment Letter dated March 9, 2023

      Dear Mr. Eastman:

      We are writing in response to the letter from the Securities and Exchange Commission dated March 9, 2023 in which the staff of the Division of Corporation Finance requested certain information regarding our annual
        report on Form 10-K for the fiscal year ended October 31, 2022, which we filed on December 23, 2022, and our report on Form 8-K furnished on February 21, 2023 (the "Comment Letter").

      In the Comment Letter, you had requested a response from us within 10 business days, or March 23. Pursuant to our recent telephone conversation, we respectfully request an extension of an additional 10 business days to
        prepare our response. We intend to file our response on EDGAR no later than April 6, 2023.

      If you have any questions, please feel free to contact me.

              Sincerely,

            /s/ Richelle E. Burr

              Richelle E. Burr

              Executive Vice President, Chief Administrative Officer, General Counsel and Secretary

            Photronics, Inc.

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