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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

Date
April 23, 2009
Author
Brian Cascio
Form
UPLOAD
Company
WOLFSPEED, INC. (WOLF) (CIK 0000895419)

Letter

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

Show Raw Text
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