SEC Comment Letter for TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942) (TTMI) — Aug 30, 2012
TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942)
Date: Aug. 30, 2012 · CIK: 0001116942 · Accession: 0000000000-12-047430
AI Filing Summary & Sentiment
Letter
August 30, 2012 Via E -mail Steven W. Richards Executive Vice President , CFO and Secretary TTM Technologies , Inc. 1665 Scenic Avenue, Suite 250 Costa Mesa , California 92 626
Re: TTM Technologies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 29, 2012 File No. 000 -31285
Dear Mr. Richards :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Patrick Gilmore
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August 30, 2012 Via E -mail Steven W. Richards Executive Vice President , CFO and Secretary TTM Technologies , Inc. 1665 Scenic Avenue, Suite 250 Costa Mesa , California 92 626 Re: TTM Technologies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 29, 2012 File No. 000 -31285 Dear Mr. Richards : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief