SEC Comment Letter for MATERION Corp (MTRN) (CIK 0001104657) (MTRN) — Feb 10, 2015
MATERION Corp (MTRN) (CIK 0001104657)
Date: Feb. 10, 2015 · CIK: 0001104657 · Accession: 0000000000-15-008273
AI Filing Summary & Sentiment
Letter
February 9, 2015 Via E -mail Mr. Joseph P. Kelley Vice President , Finance and Chief Financial Officer Materion Corporation 6070 Parkland Blvd. Mayfield Heights, OH 44124
Re: Materion Corporation Form 10 -K Filed March 14 , 2014 No. 1 -15885
Dear Mr. Kelley :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are res ponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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February 9, 2015 Via E -mail Mr. Joseph P. Kelley Vice President , Finance and Chief Financial Officer Materion Corporation 6070 Parkland Blvd. Mayfield Heights, OH 44124 Re: Materion Corporation Form 10 -K Filed March 14 , 2014 No. 1 -15885 Dear Mr. Kelley : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are res ponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief