SEC Company Response from TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942) (TTMI) — Nov 29, 2010

TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942)
Date: Nov. 29, 2010 · CIK: 0001116942 · Accession: 0000950123-10-109451

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File numbers found in text: 000-31285

Date

November 29, 2010

Author

/s/ Steven W.

Form

CORRESP

Company

TTM TECHNOLOGIES INC (TTMI) (CIK 0001116942)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Attention: Jaime John Re: TTM Technologies, Inc. (the “Company”) Form 8-K Filed November 17, 2010 File No. 000-31285

Dear Ms. John:

Reference is made to the letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated November 18, 2010 providing comments to the Company’s filing referenced above. The Company respectfully advises the Staff that it has filed today an amended Form 8-K stating that the Company determined to dismiss KMPG LLP, and has included in the Form 8-K/A an Exhibit 16 letter from KMPG LLP referencing the Form 8-K/A. In connection with the filing of the Form 8-K/A, the Company acknowledges that:

•

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

•

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; 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
1
filename1.htm

Correspondence

TTM Technologies, Inc.

2630 South
Harbor Boulevard

Santa Ana, California 92704

November 29, 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: Jaime John

  Re:

TTM Technologies, Inc. (the
“Company”)

Form 8-K
Filed November 17, 2010

File No. 000-31285

Dear Ms. John:

Reference is made to the letter from the staff (the
“Staff”) of the Securities and Exchange Commission (the
“Commission”) dated November 18, 2010 providing comments to
the Company’s filing referenced above. The Company respectfully advises
the Staff that it has filed today an amended Form 8-K stating that the
Company determined to dismiss KMPG LLP, and has included in the
Form 8-K/A an Exhibit 16 letter from KMPG LLP referencing the
Form 8-K/A. In connection with the filing of the Form 8-K/A, the
Company acknowledges that:

  •

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

  •

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

SecProbe.io