SEC Comment Letter for MATERION Corp (MTRN) (CIK 0001104657) (MTRN) — Aug 30, 2010

MATERION Corp (MTRN) (CIK 0001104657)
Date: Aug. 30, 2010 · CIK: 0001104657 · Accession: 0000000000-10-050031

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AI Filing Summary & Sentiment

Date

August 30, 2010

Author

Terence O’Brien Branch Chief

Form

UPLOAD

Company

MATERION Corp (MTRN) (CIK 0001104657)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE August 30, 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 File No. 1-15885

Dear Mr. Grampa:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Terence O’Brien Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

August 30, 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
  File No. 1-15885

Dear Mr. Grampa:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

Sincerely,

Terence O’Brien Branch Chief

SecProbe.io