SEC Comment Letter 0000000000-25-000810 to MATERION Corp (MTRN)
MATERION Corp
Date: Jan. 24, 2025 · CIK: 0001104657 · Accession: 0000000000-25-000810
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File numbers found in text: 001-15885
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January 24, 2025
Shelly M. Chadwick
Vice President, Finance and Chief Financial Officer
Materion Corporation
6070 Parkland Boulevard
Mayfield Heights, Ohio 44124
Re:Materion Corporation
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed February 15, 2024
Form 8-K Furnished October 30, 2024
File No. 001-15885
Dear Shelly M. 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