SEC Company Response from Lumentum Holdings Inc. (LITE) (CIK 0001633978) (LITE) — May 31, 2018
Lumentum Holdings Inc. (LITE) (CIK 0001633978)
Date: May 31, 2018 · CIK: 0001633978 · Accession: 0001193125-18-180456
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-224991
Letter
Acceleration Letter
Lumentum Holdings Inc.
400 N. McCarthy Boulevard
Milpitas, CA 95035
May 31, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Courtney Lindsay
Re: Lumentum Holdings Inc.
Registration Statement on Form S-4
File No. 333-224991
Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Lumentum Holdings Inc., a Delaware corporation (the “Issuer”), hereby respectfully requests that the effectiveness of the above captioned registration statement be accelerated so that it becomes effective at 5:30 p.m., Eastern Time, on May 31, 2018, or as soon thereafter as practicable, or at such later time as the Company may orally request via telephone call to the staff of the Securities and Exchange Commission. The Issuer hereby authorizes each of Robert T. Ishii, Lisa L. Stimmell, and Derek Liu of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel to the Issuer, to make such request on its behalf.
Please contact Robert T. Ishii of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (415) 947-2040 with any questions you may have concerning this request. In addition, please provide a copy of the Commission’s order declaring the registration statement effective to Mr. Ishii via facsimile at (415) 947-2099 or via email at rishii@wsgr.com and via mail at Wilson Sonsini Goodrich & Rosati, Professional Corporation, One Market Plaza, Spear Tower, Suite 3300, San Francisco, CA 94105-1126.
Sincerely,
LUMENTUM HOLDINGS INC.
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CORRESP 1 filename1.htm Acceleration Letter Lumentum Holdings Inc. 400 N. McCarthy Boulevard Milpitas, CA 95035 May 31, 2018 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Courtney Lindsay Re: Lumentum Holdings Inc. Registration Statement on Form S-4 File No. 333-224991 Acceleration Request Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Lumentum Holdings Inc., a Delaware corporation (the “Issuer”), hereby respectfully requests that the effectiveness of the above captioned registration statement be accelerated so that it becomes effective at 5:30 p.m., Eastern Time, on May 31, 2018, or as soon thereafter as practicable, or at such later time as the Company may orally request via telephone call to the staff of the Securities and Exchange Commission. The Issuer hereby authorizes each of Robert T. Ishii, Lisa L. Stimmell, and Derek Liu of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel to the Issuer, to make such request on its behalf. Please contact Robert T. Ishii of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (415) 947-2040 with any questions you may have concerning this request. In addition, please provide a copy of the Commission’s order declaring the registration statement effective to Mr. Ishii via facsimile at (415) 947-2099 or via email at rishii@wsgr.com and via mail at Wilson Sonsini Goodrich & Rosati, Professional Corporation, One Market Plaza, Spear Tower, Suite 3300, San Francisco, CA 94105-1126. Sincerely, LUMENTUM HOLDINGS INC. By: /s/ Alan Lowe Name: Alan Lowe Title: President and Chief Executive Officer