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Published on November 29, 2010
TTM Technologies, Inc.
2630 South
Harbor Boulevard
Santa Ana, California 92704
November 29, 2010
VIA THE EDGAR SYSTEM
United States Securities and
Exchange Commission
Mail Stop 4561
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jaime John
| Re: |
TTM Technologies, Inc. (the
“Company”)
Form 8-K Filed November 17, 2010 File No. 000-31285 |
Dear Ms. John:
Reference is made to the letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated November 18, 2010 providing comments to the Company’s filing referenced above. The Company respectfully advises the Staff that it has filed today an amended Form 8-K stating that the Company determined to dismiss KMPG LLP, and has included in the Form 8-K/A an Exhibit 16 letter from KMPG LLP referencing the Form 8-K/A. In connection with the filing of the Form 8-K/A, the Company acknowledges that:
| • |
it is responsible for the adequacy and
accuracy of the disclosure in the filing;
|
| • |
Staff comments or changes to disclosure in
response to Staff comments do not foreclose the Commission from taking any
action with respect to the filing; and
|
| • |
it may not assert Staff comments as a defense
in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
|
If you have any questions regarding this filing, please do not hesitate to contact me at (714) 327-3072.
Sincerely,
/s/ Steven W.
Richards
Steven W. Richards,
Executive Vice President and
Chief
Financial Officer