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Published on April 3, 2008
[On TTM Technologies Letterhead]
April 4, 2008
VIA FACSIMILE (202-772-9210) AND EDGAR
LaTonya D. Reynolds
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
LaTonya D. Reynolds
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: |
TTM Technologies, Inc. Registration Statement on Form S-3 File No. 333-148687 |
Dear Ms. Reynolds:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended, TTM Technologies, Inc. (the Company) hereby requests acceleration of the
effectiveness of the Companys Registration Statement on Form S-3 (No. 333-148687) (as amended, the
Registration Statement) to 10:00 a.m. Eastern time on Monday, April 7, 2008, or a soon thereafter
as practicable.
The Company hereby withdraws its prior request for acceleration of the effectiveness of the
Registration Statement.
The Company acknowledges that (1) should the Commission or staff, acting pursuant to delegated
authority, declare the Registration Statement effective, it does not foreclose the Commission from
taking any action with respect to the filing; (2) the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the Registration Statement effective does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure in the
filing; and (3) the Company may not assert such action as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.
Upon declaration of effectiveness of the Registration Statement, please advise Michael Kaplan
of Greenberg Traurig at (602-445-8313) to confirm effectiveness or to communicate any questions or
concerns you may have regarding this letter.
Thank you for your consideration.
Sincerely, |
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/s/ Steven W. Richards | ||||
Steven W. Richards Executive Vice President and Chief Financial Officer |
||||
cc: Michael L. Kaplan, Esq.
GREENBERG TRAURIG, LLP
Michael L. Kaplan
Tel. 602.445.8313
Fax 602.445.8615
KaplanM@gtlaw.com
Tel. 602.445.8313
Fax 602.445.8615
KaplanM@gtlaw.com
April 4, 2008
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Filing Desk
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Filing Desk
Re: | TTM TECHNOLOGIES, INC. Registration Statement on Form S-3 File No. 333-148687 |
Ladies and Gentlemen:
On behalf of our client, TTM Technologies, Inc., a Delaware corporation (the Company), we
are responding to the Staffs comments set forth in the letter dated April 3, 2008 (the Comment
Letter) to Kenton K. Alder, Chief Executive Officer of the Company. The individual responses of
the Company to each of the Staffs comments are set forth below. The headings and numbers of the
responses coincide with the headings and comment numbers set forth in the Comment Letter. In this
letter, references to we, our and us refer to the Company.
Incorporation of Certain Information by Reference, page ii
1. We are pleased to inform the Staff that we filed our definitive proxy statement, which
includes the information required by Part III of Form 10-K, on April 3, 2008.
Please call the undersigned with any questions or comments you may have regarding this letter.
In addition, please send all written correspondence directly to the undersigned.
Very truly yours, |
||||
/s/ Michael L. Kaplan | ||||
Michael L. Kaplan | ||||
Enclosures
MLK:bmc
MLK:bmc
cc: Kenton K. Alder