SEC Company Response from Lumentum Holdings Inc. (LITE) (CIK 0001633978) (LITE) — Apr 3, 2015
Lumentum Holdings Inc. (LITE) (CIK 0001633978)
Date: April 3, 2015 · CIK: 0001633978 · Accession: 0001193125-15-119028
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36861
Letter
VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission Attention: Re: Lumentum Holdings Inc. Form 10-12B Filed February 26, 2015 File No. 001-36861
Dear Ladies and Gentlemen:
This letter is to formally confirm our telephone conversation with Mr. Mastrianna on April 2, 2015, by which Lumentum Holdings Inc. (the “Company”) respectfully informs the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission that the Company intends to submit a letter in response to the comments from the Staff, and file Amendment No. 1 to the above-referenced Registration Statement on Form 10-12B, on or about April 17, 2015. Please do not hesitate to contact me at (650) 833-2073 or Michael Torosian at (650) 833-2220 should you have any questions regarding the above.
Very truly yours,
DLA
Piper LLP (US)
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CORRESP 1 filename1.htm Correspondence DLA Piper LLP (US) 2000 University Avenue East Palo Alto, California 94303-2214 www.dlapiper.com Ed Batts ed.batts@dlapiper.com T 650.833.2073 F 650.687.1106 April 3, 2015 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Celeste M. Murphy, Legal Branch Chief Larry Spirgel, Assistant Director William Mastrianna, Attorney-Adviser Paul Fischer, Attorney-Adviser Robert S. Littlepage, Accounting Branch Chief Christie Wong, Staff Accountant Re: Lumentum Holdings Inc. Form 10-12B Filed February 26, 2015 File No. 001-36861 Dear Ladies and Gentlemen: This letter is to formally confirm our telephone conversation with Mr. Mastrianna on April 2, 2015, by which Lumentum Holdings Inc. (the “Company”) respectfully informs the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission that the Company intends to submit a letter in response to the comments from the Staff, and file Amendment No. 1 to the above-referenced Registration Statement on Form 10-12B, on or about April 17, 2015. Please do not hesitate to contact me at (650) 833-2073 or Michael Torosian at (650) 833-2220 should you have any questions regarding the above. Very truly yours, DLA Piper LLP (US) /s/ Ed Batts Ed Batts Partner Admitted to practice in California EB cc: Alan Lowe (Lumentum Holdings Inc.) Sarah Slayen (JDS Uniphase Corporation) Kevin Siebert (JDS Uniphase Corporation) Michael J. Torosian (DLA Piper LLP (US))