-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JQc8LPRCqBs0/8BNxwBszWpmeIQu7qt62hpgN8eXniNYCkz+AwRG6ZqaEwp2WaHA 7/ArvlsAnQ77Nh4a85FFCw== 0001193125-08-114973.txt : 20080630 0001193125-08-114973.hdr.sgml : 20080630 20080514195728 ACCESSION NUMBER: 0001193125-08-114973 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WJ COMMUNICATIONS INC CENTRAL INDEX KEY: 0000105006 STANDARD INDUSTRIAL CLASSIFICATION: SPECIAL INDUSTRY MACHINERY, NEC [3559] IRS NUMBER: 941402710 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 401 RIVER OAKS PARKWAY CITY: SAN JOSE STATE: CA ZIP: 95134 BUSINESS PHONE: 408-577-6200 MAIL ADDRESS: STREET 1: 401 RIVER OAKS PARKWAY CITY: SAN JOSE STATE: CA ZIP: 95134 FORMER COMPANY: FORMER CONFORMED NAME: WATKINS JOHNSON CO DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence Letter

WJ Communications, Inc.

401 River Oaks Parkway

San Jose, California 95134

May 14, 2008

VIA EDGAR

Ms. Lynn Dicker

Reviewing Accountant

Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

 

  Re: WJ Communications, Inc.

Form 10-K for the Year Ended December 31, 2007

SEC File No. 000-31337

Dear Ms. Dicker:

This letter serves as a follow-up to your telephone call to our counsel requesting that the Company directly make the acknowledgments set forth below in connection with the Staff’s comment letter dated May 1, 2008 and the Company’s follow on Amendment No. 2 to its Form 10-K.

As requested, the Company acknowledges the following:

The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

That 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

The Company 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.

 

Very truly yours,

/s/ R. Gregory Miller

R. Gregory Miller

 

cc: Kevin L. Vaughn

Darrell C. Smith, Esq.

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