-----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, ASi63sMgHA1cPyjWUGoibDyzpiCJlQHECdnc9/e1tV+xhNIL3JqybMlAlVxE6U2I L0YsXgAL/ty4VjJKuQN89g== <SEC-DOCUMENT>0001193125-05-043926.txt : 20060309 <SEC-HEADER>0001193125-05-043926.hdr.sgml : 20060309 <ACCEPTANCE-DATETIME>20050307214542 <PRIVATE-TO-PUBLIC> ACCESSION NUMBER: 0001193125-05-043926 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050307 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEAGATE TECHNOLOGY CENTRAL INDEX KEY: 0001137789 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER STORAGE DEVICES [3572] IRS NUMBER: 980355609 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P.O. BOX 309GT, UGLAND HOUSE STREET 2: SOUTH CHURCH STREET, GEORGE TOWN CITY: GRAND CAYMAN STATE: E9 ZIP: 00000 BUSINESS PHONE: 345-949-8066 MAIL ADDRESS: STREET 1: P.O. BOX 309GT, UGLAND HOUSE STREET 2: SOUTH CHURCH STREET, GEORGE TOWN CITY: GRAND CAYMAN STATE: E9 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: SEAGATE TECHNOLOGY HOLDINGS DATE OF NAME CHANGE: 20010406 </SEC-HEADER> <DOCUMENT> <TYPE>CORRESP <SEQUENCE>1 <FILENAME>filename1.htm <TEXT> <HTML><HEAD> <TITLE>SEC Response Letter</TITLE> </HEAD> <BODY BGCOLOR="WHITE"> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">March 7, 2005 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Division of Corporate Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">450 Fifth Street, N.W. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Washington, D.C. 20549 </FONT></P> <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR> <TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Attn:</FONT></TD> <TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Mark P. Shuman </FONT></TD></TR></TABLE> <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR> <TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"> </FONT></TD> <TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Branch Chief–Legal </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR> <TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re:</FONT></TD> <TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Seagate Technology </FONT></TD></TR></TABLE> <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR> <TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"> </FONT></TD> <TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Form S-3 Registration Statement </FONT></TD></TR></TABLE> <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR> <TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"> </FONT></TD> <TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Filed on January 19, 2005 </FONT></TD></TR></TABLE> <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR> <TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2"> </FONT></TD> <TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">File No. 333-122149 </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Dear Mr. Shuman: </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">On behalf of Seagate Technology, an exempted company incorporated with limited liability under the laws of the Cayman Islands (the “Company”), we hereby submit for filing by direct electronic transmission Pre-Effective Amendment No. 1 (“Amendment No. 1”) to Seagate Technology’s Registration Statement on Form S-3, File No. 333-122149 (the “Registration Statement”). </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">In addition, this letter responds to your letter dated February 16, 2005 in which you set forth the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the above-referenced Registration Statement. For the Staff’s convenience, we have reproduced, using bold text, each of the Staff’s comments in this letter and indicated our response thereto immediately following each comment. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Form S-3 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B><U>Incorporation of Documents by Reference, page 1</U> </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>1. Please update this section to incorporate by specific reference to the form type and filing date of all Section 13(a) reports filed subsequent to the date you initially filed your Form S-3 and prior to effectiveness. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">In response to the Staff’s comment, the Company has updated the Incorporation by Reference section of Amendment No. 1. </FONT></P> <p Style='page-break-before:always'> <HR SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">* * * </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">To assist the Staff in its review, the Company is sending the Staff, via courier, five marked (without exhibits) and five clean (with exhibits) paper copies of Amendment No. 1. The marked copies are blacklined to show the changes that the Company made to the Registration Statement since its initial filing on January 19, 2005. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <p Style='page-break-before:always'> <HR SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER"> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">If you should have any questions or comments regarding this letter or Amendment No. 1, please contact the undersigned of Simpson Thacher & Bartlett LLP at (650) 251-5000. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">Very truly yours, </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">/s/ J<SMALL>ASON</SMALL> S<SMALL>CHENDEL</SMALL> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">Jason Schendel </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1"> </FONT></P> <TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%"> <TR> <TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">cc:</FONT></TD> <TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">William L. Hudson </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">Executive Vice President, General Counsel and Secretary </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">Seagate Technology </FONT></P> </BODY></HTML> </TEXT> </DOCUMENT> </SEC-DOCUMENT> -----END PRIVACY-ENHANCED MESSAGE-----