SEC Company Response from SMART MODULAR TECHNOLOGIES INC (CIK 0001001840) — Sep 27, 2005

SMART MODULAR TECHNOLOGIES INC (CIK 0001001840)
Date: Sept. 27, 2005 · CIK: 0001001840 · Accession: 0000891618-05-000752

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AI Filing Summary & Sentiment

File numbers found in text: 333-127442

Date

September 27, 2005

Author

Not clearly detected

Form

CORRESP

Company

SMART MODULAR TECHNOLOGIES INC (CIK 0001001840)

Letter

SMART MODULAR TECHNOLOGIES (WWH), INC.

4211 Starboard Drive

Fremont, CA 94538

September 27, 2005

Securities and Exchange Commission

Division of Corporation Finance

100 Fifth Street, N.E.

Washington, D.C. 20549

Attention: Mr. Timothy Buchmiller, Esq.

Re:

SMART Modular Technologies (WWH), Inc.

Amendment No. 1 to

Registration Statement on Form S-4

Request for Acceleration

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned hereby requests that the Amendment No. 1 to the Registration Statement on Form S-4 (File No. 333-127442) of SMART Modular Technologies (WWH), Inc. (the “Company”), relating to the Company’s offer to exchange its Senior Secured Floating Rate Notes due 2012 for its Senior Secured Floating Rate Exchange Notes due 2012, be declared effective by the Securities and Exchange Commission on September 27, 2005 at 1:00 p.m., or as soon thereafter as is practicable.

Very truly yours,
SMART MODULAR TECHNOLOGIES (WWH), INC.

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CORRESP
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corresp

SMART MODULAR TECHNOLOGIES (WWH), INC.

4211 Starboard Drive

Fremont, CA 94538

September 27, 2005

Securities and Exchange Commission

Division of Corporation Finance

100 Fifth Street, N.E.

Washington, D.C. 20549

Attention:     Mr. Timothy Buchmiller, Esq.

    Re:

    SMART Modular Technologies (WWH), Inc.

    Amendment No. 1 to

    Registration Statement on Form S-4

    Request for Acceleration

Ladies and Gentlemen:

     In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended, the undersigned hereby requests that the Amendment No. 1 to the Registration
Statement on Form S-4 (File No. 333-127442) of SMART Modular Technologies (WWH), Inc. (the
“Company”), relating to the Company’s offer to exchange its Senior Secured Floating Rate Notes due
2012 for its Senior Secured Floating Rate Exchange Notes due 2012, be declared effective by the
Securities and Exchange Commission on September 27, 2005 at 1:00 p.m., or as soon thereafter as is
practicable.

    Very truly yours,

SMART MODULAR TECHNOLOGIES (WWH), INC.

    By:

/s/
Jack A. Pacheco

    Name:
    Jack A. Pacheco

    Title:
    Vice President, Chief Financial Officer

SecProbe.io