SEC Comment Letter for Seagate Technology Holdings plc (STX) (CIK 0001137789) (STX) — Apr 12, 2011
Seagate Technology Holdings plc (STX) (CIK 0001137789)
Date: April 12, 2011 · CIK: 0001137789 · Accession: 0000000000-11-022799
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File numbers found in text: 001-31560
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April 12, 2011
Via E-mail
Stephen J. Luczo Chief Executive Officer Seagate Technology Public Limited Company Arthur Cox Building Earlsfort Terrace Dublin 2, Ireland
Re: Seagate Technology Public Limited Company
Form 10-K for the fiscal year ended July 2, 2010 Filed August 20, 2010 File No. 001-31560
Dear Mr. Luczo:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time on the specific issues raised.
S i n c e r e l y , /s/ Stephen Krikorian
S t e p h e n K r i k o r i a n A c c o u n t i n g B r a n c h C h i e f