SEC Company Response from MATERION Corp (MTRN) (CIK 0001104657) (MTRN) — Jan 9, 2015
MATERION Corp (MTRN) (CIK 0001104657)
Date: Jan. 9, 2015 · CIK: 0001104657 · Accession: 0001104657-15-000004
AI Filing Summary & Sentiment
Referenced dates: December 24, 2014
Letter
MTRN_15.01.09 SEC
Materion Corporation
6070 Parkland Boulevard, Mayfield Heights, OH 44124
p 216.486.4200 f 216.383.4005 www.materion.com
January 9, 2014
CORRESPONDENCE FILING VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Terence O’Brien, Branch Chief
Al Pavot
Sherry Haywood
Jay Ingram
Re:
Materion Corporation
December 31, 2013 Form 10-K filed March 14, 2014
September 26, 2014 Form 10-Q filed October 30, 2014
File No. 1-15885
Ladies and Gentlemen:
Materion Corporation, an Ohio corporation (the “Company”), has received the comment letter from the staff of the Securities and Exchange Commission (the “Commission”), dated December 24, 2014 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2013 filed March 14, 2014 and Quarterly Report on Form 10-Q for the quarterly period ended September 26, 2014 filed October 30, 2014.
The Commission has asked that the Company respond to the Commission’s comments in the Comment Letter within 10 business days. The Company is currently reviewing the Comment Letter. As discussed with Jay Ingram on January 9, 2015, the Company is requesting that it be allowed to respond no later than January 15, 2015. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.
If you have any questions regarding this matter, please do not hesitate to contact the undersigned at 216-383-6889.
Very truly yours,
/s/ Joseph P. Kelley
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CORRESP 1 filename1.htm MTRN_15.01.09 SEC Materion Corporation 6070 Parkland Boulevard, Mayfield Heights, OH 44124 p 216.486.4200 f 216.383.4005 www.materion.com January 9, 2014 CORRESPONDENCE FILING VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Terence O’Brien, Branch Chief Al Pavot Sherry Haywood Jay Ingram Re: Materion Corporation December 31, 2013 Form 10-K filed March 14, 2014 September 26, 2014 Form 10-Q filed October 30, 2014 File No. 1-15885 Ladies and Gentlemen: Materion Corporation, an Ohio corporation (the “Company”), has received the comment letter from the staff of the Securities and Exchange Commission (the “Commission”), dated December 24, 2014 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2013 filed March 14, 2014 and Quarterly Report on Form 10-Q for the quarterly period ended September 26, 2014 filed October 30, 2014. The Commission has asked that the Company respond to the Commission’s comments in the Comment Letter within 10 business days. The Company is currently reviewing the Comment Letter. As discussed with Jay Ingram on January 9, 2015, the Company is requesting that it be allowed to respond no later than January 15, 2015. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments. If you have any questions regarding this matter, please do not hesitate to contact the undersigned at 216-383-6889. Very truly yours, /s/ Joseph P. Kelley Joseph P. Kelley Vice President, Finance and Chief Financial Officer