SEC Comment Letter for Lumentum Holdings Inc. (LITE) (CIK 0001633978) (LITE) — Feb 8, 2017
Lumentum Holdings Inc. (LITE) (CIK 0001633978)
Date: Feb. 8, 2017 · CIK: 0001633978 · Accession: 0000000000-17-004462
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36861
Referenced dates: January 17, 2017
Letter
Mail Stop 4628 February 8, 2017 Via E -mail Aaron Tachibana Chief Financial Office r Lumentum Holdings Inc . 400 North McCarthy Boulevard Milpitas, CA 95035
Re: Lumentum Holdings, Inc. 10-K for Fiscal Year Ended July 2, 2016 Filed September 2, 2016 File No. 001-36861
Dear Mr. Tachibana :
We refer you to our comment letter dated January 17, 2017 , regarding business contacts with Sudan and Syria. We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, com ments, action or absence of action by the staff.
Sincerely,
/s/ Cecilia Blye
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Mail Stop 4628 February 8, 2017 Via E -mail Aaron Tachibana Chief Financial Office r Lumentum Holdings Inc . 400 North McCarthy Boulevard Milpitas, CA 95035 Re: Lumentum Holdings, Inc. 10-K for Fiscal Year Ended July 2, 2016 Filed September 2, 2016 File No. 001-36861 Dear Mr. Tachibana : We refer you to our comment letter dated January 17, 2017 , regarding business contacts with Sudan and Syria. We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, com ments, action or absence of action by the staff. Sincerely, /s/ Cecilia Blye Cecilia Blye, Chief Office of Global Security Risk cc: Larry Spirgel Assistant Director Division of Corporation Finance Judy Hamel General Counsel Lumentum Holdings Inc.