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SEC Company Response from TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942) (TTMI) — Sep 8, 2010

TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942)
Date: Sept. 8, 2010 · CIK: 0001116942 · Accession: 0000950123-10-084630

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File numbers found in text: 000-31285

Referenced dates: August 12, 2010

Date
September 8, 2010
Author
/s/ Steven W. Richards
Form
CORRESP
Company
TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Attention: Courtney Haseley Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 15, 2010 Form 8-K/A Filed April 26, 2010 File No. 000-31285

Dear Ms. Haseley:

Reference is made to the letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated July 23, 2010 to Kenton K. Alder, Chief Executive Officer of the Company, providing comments to the Company’s filings referenced above. In connection with the Company’s response to the Staff’s comments by letter dated August 12, 2010, the Company acknowledges that:

•

it is responsible for the adequacy and accuracy of the disclosure in the filings;

•

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and

•

it 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.

If you have any questions regarding this filing, please do not hesitate to contact me at (714) 327-3072.

Sincerely,
/s/ Steven W. Richards

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CORRESP
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filename1.htm

Correspondence

September 8, 2010

VIA THE EDGAR SYSTEM

United States Securities and Exchange Commission

Mail Stop 4561

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Courtney Haseley

    Re:

     TTM Technologies, Inc. (the “Company”)

Form 10-K for the Fiscal Year Ended December 31, 2009

Filed March 15, 2010

Form 8-K/A Filed April 26, 2010

File No. 000-31285

Dear Ms. Haseley:

Reference is made to the letter from the staff (the “Staff”) of the Securities and Exchange Commission (the
“Commission”) dated July 23, 2010 to Kenton K. Alder, Chief Executive Officer of the Company, providing comments
to the Company’s filings referenced above. In connection with the Company’s response to the Staff’s comments by
letter dated August 12, 2010, the Company acknowledges that:

    •

    it is responsible for the adequacy and accuracy of the disclosure in the filings;

    •

    Staff comments or changes to disclosure in response to Staff comments do not foreclose the
Commission from taking any action with respect to the filings; and

    •

    it 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.

If you have any questions regarding this filing, please do not hesitate to contact me at (714) 327-3072.

Sincerely,

/s/ Steven W. Richards

Steven W. Richards,

Executive Vice President and

Chief Financial Officer