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SEC Comment Letter for SMTC CORP (CIK 0001108320) — Jan 29, 2021

SMTC CORP (CIK 0001108320)
Date: Jan. 29, 2021 · CIK: 0001108320 · Accession: 0000000000-21-001153

AI Filing Summary & Sentiment

File numbers found in text: 000-31051

Date
January 29, 2021
Author
Not clearly detected
Form
UPLOAD
Company
SMTC CORP (CIK 0001108320)

Letter

United States securities and exchange commission logo January 29, 2021 Edward Smith President, Chief Executive Officer and Director SMTC CORP 7050 Woodbine Avenue Markham, Ontario Canada L3R 4G8 Re:SMTC CORP Preliminary Proxy Statement on Schedule 14A Filed January 21, 2021 File No. 000-31051 Dear Mr. Smith: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Preliminary Proxy Statement on Schedule 14A filed on January 21, 2021 General 1.Please provide us you analysis of the applicability of Exchange Act Rule 13e-3 to the transaction referenced in your disclosure. Please cite all authority on which you rely. 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.

FirstName LastNameEdward Smith Comapany NameSMTC CORP January 29, 2021 Page 2 FirstName LastName Edward Smith SMTC CORP January 29, 2021 Page 2 Please contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal Branch Chief, at (202) 551-3397 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Chris Hall

Show Raw Text
United States securities and exchange commission logo
January 29, 2021
Edward Smith
President, Chief Executive Officer and Director
SMTC CORP
7050 Woodbine Avenue
Markham, Ontario
Canada L3R 4G8
Re:SMTC CORP
Preliminary Proxy Statement on Schedule 14A
Filed January 21, 2021
File No. 000-31051
Dear Mr. Smith:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Preliminary Proxy Statement on Schedule 14A filed on January 21, 2021
General
1.Please provide us you analysis of the applicability of Exchange Act Rule 13e-3 to the
transaction referenced in your disclosure.  Please cite all authority on which you rely.
            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.

 FirstName LastNameEdward Smith
 Comapany NameSMTC CORP
 January 29, 2021 Page 2
 FirstName LastName
Edward Smith
SMTC CORP
January 29, 2021
Page 2
            Please contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal Branch Chief, at
(202) 551-3397 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Chris Hall