SEC Comment Letter for Lumentum Holdings Inc. (LITE) (CIK 0001633978) (LITE) — May 23, 2018

Lumentum Holdings Inc. (LITE) (CIK 0001633978)
Date: May 23, 2018 · CIK: 0001633978 · Accession: 0000000000-18-016005

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File numbers found in text: 333-224991

Date

May 23, 2018

Author

Alan Lowe

Form

UPLOAD

Company

Lumentum Holdings Inc. (LITE) (CIK 0001633978)

Letter

May 23, 2018 Alan Lowe Chief Executive Officer Lumentum Holdings Inc. 400 N. McCarthy Boulevard Milpitas, CA 95035 Re:Lumentum Holdings Inc. Registration Statement on Form S-4 Filed May 17, 2018 File No. 333-224991 Dear Mr. Lowe: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Courtney Lindsay at 202-551-7237 with any questions. Division of Corporation Finance Office of Telecommunications

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May 23, 2018
Alan Lowe
Chief Executive Officer
Lumentum Holdings Inc.
400 N. McCarthy Boulevard
Milpitas, CA 95035
Re:Lumentum Holdings Inc.
Registration Statement on Form S-4
Filed May 17, 2018
File No. 333-224991
Dear Mr. Lowe:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Courtney Lindsay at 202-551-7237 with any questions.
Division of Corporation Finance
Office of Telecommunications

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