SEC Comment Letter for TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942) (TTMI) — Oct 7, 2013
TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942)
Date: Oct. 7, 2013 · CIK: 0001116942 · Accession: 0000000000-13-055268
AI Filing Summary & Sentiment
Letter
October 7, 2013 Via E -mail Todd B. Schull Executive Vice President, Chief Financial Officer, Treasurer and Secretary TTM Technologies, Inc. 1665 Scenic Avenue, Suite 250 Costa Mesa, California, 92626
Re: TTM Technologies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 Form 10 -Q for the Quarterly Period Ended July 1, 2013 Filed August 6, 2013 File No. 000 -31285
Dear Mr. Schull :
We have comple ted our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain tha t the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
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October 7, 2013 Via E -mail Todd B. Schull Executive Vice President, Chief Financial Officer, Treasurer and Secretary TTM Technologies, Inc. 1665 Scenic Avenue, Suite 250 Costa Mesa, California, 92626 Re: TTM Technologies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 Form 10 -Q for the Quarterly Period Ended July 1, 2013 Filed August 6, 2013 File No. 000 -31285 Dear Mr. Schull : We have comple ted our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain tha t the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief