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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

AI Filing Summary & Sentiment

File numbers found in text: 001-15885

Date
May 20, 2022
Author
Not clearly detected
Form
UPLOAD
Company
MATERION Corp (MTRN) (CIK 0001104657)

Letter

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

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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