SEC Comment Letter for SMTC CORP (CIK 0001108320) — Feb 16, 2021
SMTC CORP (CIK 0001108320)
Date: Feb. 16, 2021 · CIK: 0001108320 · Accession: 0000000000-21-001851
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File numbers found in text: 000-31051
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United States securities and exchange commission logo
February 16, 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 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
cc: Chris Hall