SEC Comment Letter for AVX Corp (CIK 0000859163) — Mar 19, 2020

AVX Corp (CIK 0000859163)
Date: March 19, 2020 · CIK: 0000859163 · Accession: 0000000000-20-002427

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AI Filing Summary & Sentiment

Date

March 16, 2020

Author

Special Counsel

Form

UPLOAD

Company

AVX Corp (CIK 0000859163)

Letter

March 18 , 2020 Via E -mail David A. Katz , Esq. Wachtell, Lipton, Rosen & Katz 51 West 52nd Street New York, NY 10019 Amended Schedule 14D -9 Filed March 16 , 2020 Filed by AVX Corporation File No. 005 -09319

Re: AVX Corporation Amended Schedule 13E -3 filed by AVX Corporation Filed March 16, 2020 File No. 005 -09319

Dear Mr. Katz:

We have review ed your amended filings and we have the following comments.

Amen ded Schedule 14D -9

Opinion of The Special Committee’s Financial Advisor , page 26 1. We reissue prior comment 6 as it related to the Selected Public Company and the Selected Precedent Transaction analyses . Please provide the underlying financial metrics for each comparable company and comparable transaction. 2. We reissue prior comment 8. Please expand your summary of Centerview’s presentations in January 2020.

Please direct any questions to me at (202) 551 -3619.

Sincerely,
/s/ Daniel F. Duchovny
Daniel F. Duchovny
Special Counsel
Office of Mergers and Acquisitions

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March 18 , 2020

Via E -mail
David A. Katz , Esq.
Wachtell, Lipton, Rosen & Katz
51 West 52nd Street
New York, NY  10019

Re: AVX Corporation
Amended Schedule 13E -3 filed by AVX Corporation
Filed March 16, 2020
File No. 005 -09319

Amended Schedule 14D -9
Filed March 16 , 2020
Filed by AVX Corporation
File No. 005 -09319

Dear Mr. Katz:

We have review ed your amended  filings and we have the following comments.

Amen ded Schedule 14D -9

Opinion of The Special Committee’s Financial Advisor , page 26
1. We reissue prior comment 6 as it related to the Selected Public Company and the
Selected Precedent Transaction analyses . Please provide the underlying financial metrics
for each comparable company and comparable transaction.
2. We reissue prior comment 8. Please expand your summary of Centerview’s presentations
in January 2020.

Please direct any questions to  me at (202) 551 -3619.

      Sincerely,

      /s/ Daniel F. Duchovny
      Daniel F. Duchovny
      Special Counsel
      Office of Mergers and Acquisitions

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