SEC Comment Letter for Seagate Technology Holdings plc (STX) (CIK 0001137789) (STX) — Dec 15, 2009
Seagate Technology Holdings plc (STX) (CIK 0001137789)
Date: Dec. 15, 2009 · CIK: 0001137789 · Accession: 0000000000-09-070555
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File numbers found in text: 001-31560
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Mail Stop 4561 December 14, 2009 Stephen J. Luczo Chief Executive Officer Seagate Technology P.O. Box 309, Ugland House Grand Cayman KY1-1104, Cayman Islands Re: Seagate Technology Form 10-K for Fiscal Year Ended July 3, 2009 Filed August 19, 2009 File No. 001-31560 Dear Mr. Luczo: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely, Barbara C. Jacobs Assistant Director