SEC Comment Letter for WOLFSPEED, INC. (WOLF) (CIK 0000895419) (WOLF) — Apr 24, 2009
WOLFSPEED, INC. (WOLF) (CIK 0000895419)
Date: April 24, 2009 · CIK: 0000895419 · Accession: 0000000000-09-021675
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File numbers found in text: 000-21154
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
April 23, 2009
Mr. John T. Kurtzweil Executive Vice President and Chief Financial Officer Cree, Inc. 4600 Silicon Drive Durham, NC 27703
Re: Cree, Inc.
Form 10-K for Fiscal Year Ended June 29, 2008
Filed on August 20, 2008
File No. 000-21154
Dear Mr. Kurtzweil: We have completed our review of your Form 10-K and related filings and have no
further comments at this time. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f