SEC Comment Letter for Seagate Technology Holdings plc (STX) (CIK 0001137789) (STX) — Jan 27, 2012

Seagate Technology Holdings plc (STX) (CIK 0001137789)
Date: Jan. 27, 2012 · CIK: 0001137789 · Accession: 0000000000-12-004606

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AI Filing Summary & Sentiment

File numbers found in text: 001-31560

Date

January 27, 2012

Author

cc: Via E-Mail

Form

UPLOAD

Company

Seagate Technology Holdings plc (STX) (CIK 0001137789)

Letter

Re: Seagate Technology plc Form 10-K for the Fiscal Year Ended July 1, 2011 Filed August 17, 2011 File No. 001-31560 Dear Mr. Luczo:

January 27, 2012 Via E-Mail

Stephen J. Luczo, Chief Executive Officer Seagate Technology plc 38/39 Fitzwilliam Square Dublin 2, Ireland

We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Matthew Crispino M a t t h e w C r i s p i n o
Attorney-Advisor
cc: Via E-Mail

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January 27, 2012
 Via E-Mail

Stephen J. Luczo, Chief Executive Officer  Seagate Technology plc  38/39 Fitzwilliam Square Dublin 2, Ireland

Re: Seagate Technology plc
  Form 10-K for the Fiscal Year Ended July 1, 2011   Filed August 17, 2011   File No. 001-31560
Dear Mr. Luczo:

We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/ Matthew Crispino          M a t t h e w  C r i s p i n o
Attorney-Advisor
cc:   Via E-Mail

  Kenneth M. Massaroni, Esq,   Patrick O'Malley, CFO

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