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SEC Comment Letter for Seagate Technology Holdings plc (STX) (CIK 0001137789) (STX) — Nov 30, 2007

Seagate Technology Holdings plc (STX) (CIK 0001137789)
Date: Nov. 30, 2007 · CIK: 0001137789 · Accession: 0000000000-07-058292

AI Filing Summary & Sentiment

File numbers found in text: 001-31560

Date
November 30, 2007
Author
Not clearly detected
Form
UPLOAD
Company
Seagate Technology Holdings plc (STX) (CIK 0001137789)

Letter

Room 4561 November 30, 2007 Charles C. Pope Chief Financial Officer Seagate Technology P.O. Box 309GT Ugland House, South Church Street George Town, Grand Cayman Cayman Islands

Re: Seagate Technology Form 10-K for the fiscal year ended June 30, 2006 Filed September 16, 2006 File No. 001-31560

Dear Mr. Pope: We have completed our review of your Form 10-K and the related filings, and do not, at this time, have any further comments. S i n c e r e l y , Stephen Krikorian A c c o u n t i n g B r a n c h C h i e f

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Room 4561
November 30, 2007
 Charles C. Pope
Chief Financial Officer
Seagate Technology P.O. Box 309GT Ugland House, South Church Street George Town, Grand Cayman Cayman Islands

Re:  Seagate Technology
Form 10-K for the fiscal year ended June 30, 2006
Filed September 16, 2006 File No. 001-31560

Dear Mr. Pope:
   We have completed our review of your Form 10-K and the related filings, and do not, at this time, have any further comments.              S i n c e r e l y ,            Stephen Krikorian         A c c o u n t i n g  B r a n c h  C h i e f