SEC Comment Letter for MATERION Corp (MTRN) (CIK 0001104657) (MTRN) — May 20, 2022
MATERION Corp (MTRN) (CIK 0001104657)
Date: May 20, 2022 · CIK: 0001104657 · Accession: 0000000000-22-005571
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File numbers found in text: 001-15885
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United States securities and exchange commission logo
May 20, 2022
Shelly M. Chadwick
Chief Financial Officer
Materion Corporation
6070 Parkland Boulevard
Mayfield Heights, Ohio 44124
Re:Materion Corporation
Form 10-K for the Year Ended December 31, 2021
Filed February 17, 2022
File No. 001-15885
Dear Ms. Chadwick:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing