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SEC Company Response from MATERION Corp (MTRN) (CIK 0001104657) (MTRN) — Sep 22, 2009

MATERION Corp (MTRN) (CIK 0001104657)
Date: Sept. 22, 2009 · CIK: 0001104657 · Accession: 0000950123-09-044895

AI Filing Summary & Sentiment

File numbers found in text: 333-161260

Date
September 22, 2009
Author
Not clearly detected
Form
CORRESP
Company
MATERION Corp (MTRN) (CIK 0001104657)

Letter

Re:

[Brush Engineered Materials Letterhead]

September 22, 2009

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Edward M. Kelly, Esq.

Brush Engineered Materials Inc.

Registration Statement on Form S-3 (Registration No. 333-161260)

Ladies and Gentlemen:

On behalf of Brush Engineered Materials Inc. (the “Company”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-3 (File No. 333-161260) (the “Registration Statement”) of the Company be declared effective at 10:00 a.m. on Friday, September 25, 2009, or as soon thereafter as practicable. The Company respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.

In connection with such request, the undersigned, on behalf of the Company, hereby acknowledges the following:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Securities and Exchange Commission

Attention: Edward M. Kelly, Esq.

Please contact Michael J. Solecki at Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

Very truly yours,
BRUSH ENGINEERED MATERIALS INC.

Show Raw Text
CORRESP
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filename1.htm

corresp

[Brush
Engineered Materials Letterhead]

September 22, 2009

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Edward M. Kelly, Esq.

          Re:

    Brush Engineered Materials Inc.

Registration Statement on Form S-3 (Registration No. 333-161260)

Ladies and Gentlemen:

     On behalf of Brush Engineered Materials Inc. (the “Company”), the undersigned hereby requests,
pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration
Statement on Form S-3 (File No. 333-161260) (the “Registration Statement”) of the Company be
declared effective at 10:00 a.m. on Friday, September 25, 2009, or as soon thereafter as
practicable. The Company respectfully requests that you notify Michael J. Solecki of such
effectiveness by a telephone call to (216) 586-7103.

     In connection with such request, the undersigned, on behalf of the Company, hereby
acknowledges the following:

    •

    should the Commission or the staff, acting pursuant to delegated authority, declare
the Registration Statement effective, it does not foreclose the Commission from taking
any action with respect to the Registration Statement;

    •

    the action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the Registration Statement effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and

    •

    the Company may not assert Staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Securities and Exchange Commission

Attention: Edward M. Kelly, Esq.

     Please contact Michael J. Solecki at Jones Day at (216) 586-7103 if you have any questions
concerning this matter. Thank you for your continued attention to this matter.

    Very truly yours,

BRUSH ENGINEERED MATERIALS INC.

    By:
    /s/ Michael C. Hasychak

    Name:
    Michael C. Hasychak

    Title:
    Vice President, Treasurer and
Secretary

cc: Michael J. Solecki, Esq.