SEC Comment Letter for MATERION Corp (MTRN) (CIK 0001104657) (MTRN) — Jul 12, 2010
MATERION Corp (MTRN) (CIK 0001104657)
Date: July 12, 2010 · CIK: 0001104657 · Accession: 0000000000-10-038984
AI Filing Summary & Sentiment
Referenced dates: July 2, 2010, June 22, 2010
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE July 12, 2010 via U.S. mail and facsimile to (216) 481-2523 Mr. John D. Grampa, Senior Vice Presiden t Finance and Chief Financial Officer Brush Engineered Materials Inc. 6070 Parkland Blvd Mayfield Heights, OH 44124 RE: Brush Engineered Materials Inc. Form 10-K for the fiscal year ended December 31, 2009 Filed March 8, 2010 File No. 1-15885
Dear Mr. Grampa:
We have reviewed your response letter dated July 2, 2010 and have the following additional comment. If you di sagree, we will consider your explanation as to why our comment is inapplicable. After reviewing this information, we may or may not raise additional comments. Form 10-K for the year ended December 31, 2009
Consent
1. We have read your response to comment 11 in our letter dated June 22, 2010 and note your request to not amend the Form 10-K. However, a consent including a conformed EDGAR signature must be pr ovided. Therefore, as previously requested, please amend your Form 10-K to provide a signed auditors’ consent and ensure the amendment contains a prom inent explanatory note in the forepart, clearly explaining the re ason for the amendment.
* * * *
As appropriate, please respond to this comm ent within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your response to our comment and provides any requested supplemental information. Detailed response letters greatly facilitate our review. Pleas e file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your response to our comment.
Mr. John D. Grampa Brush Engineered Materials Inc. July 12, 2010 Page 2 You may contact Jenn Do at (202) 551-3743, Jeanne Baker (202) 551-3691 or me at (202) 551-3355 if you have questi ons regarding these comments.
S i n c e r e l y , T e r e n c e O ’ B r i e n B r a n c h C h i e f
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
July 12, 2010
via U.S. mail and facsimile to (216) 481-2523
Mr. John D. Grampa, Senior Vice Presiden t Finance and Chief Financial Officer
Brush Engineered Materials Inc. 6070 Parkland Blvd Mayfield Heights, OH 44124
RE: Brush Engineered Materials Inc.
Form 10-K for the fiscal year ended December 31, 2009
Filed March 8, 2010
File No. 1-15885
Dear Mr. Grampa:
We have reviewed your response letter dated July 2, 2010 and have the following
additional comment. If you di sagree, we will consider your explanation as to why our
comment is inapplicable. After reviewing this information, we may or may not raise
additional comments.
Form 10-K for the year ended December 31, 2009
Consent
1. We have read your response to comment 11 in our letter dated June 22, 2010 and
note your request to not amend the Form 10-K. However, a consent including a
conformed EDGAR signature must be pr ovided. Therefore, as previously
requested, please amend your Form 10-K to provide a signed auditors’ consent
and ensure the amendment contains a prom inent explanatory note in the forepart,
clearly explaining the re ason for the amendment.
* * * *
As appropriate, please respond to this comm ent within 10 business days or tell us
when you will provide us with a response. Please furnish a letter that keys your response to our comment and provides any requested supplemental information. Detailed response letters greatly facilitate our review. Pleas e file your response letter on EDGAR. Please
understand that we may have additional comments after reviewing your response to our comment.
Mr. John D. Grampa
Brush Engineered Materials Inc. July 12, 2010 Page 2
You may contact Jenn Do at (202) 551-3743, Jeanne Baker (202) 551-3691 or me
at (202) 551-3355 if you have questi ons regarding these comments.
S i n c e r e l y , T e r e n c e O ’ B r i e n B r a n c h C h i e f