-----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, Sxp6w3wObskwILi390lPQVbhGFrRLLso9beOw3vH+EwMkZ4OlB7kpPvmqkyWFOKR 3sgwTSVtP/EVWsCfkCTK+A== 0001193125-10-229664.txt : 20101129 0001193125-10-229664.hdr.sgml : 20101129 20101014193827 ACCESSION NUMBER: 0001193125-10-229664 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101014 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Verigy Ltd. CENTRAL INDEX KEY: 0001352341 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 STATE OF INCORPORATION: U0 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO. 1 YISHUN AVE. 7 CITY: SINGAPORE STATE: U0 ZIP: 768923 BUSINESS PHONE: 650-752-5503 MAIL ADDRESS: STREET 1: NO. 1 YISHUN AVE. 7 CITY: SINGAPORE STATE: U0 ZIP: 768923 FORMER COMPANY: FORMER CONFORMED NAME: Verigy Pte. Ltd. DATE OF NAME CHANGE: 20060206 CORRESP 1 filename1.htm Correspondence Letter

 

October 14, 2010

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3030

100 F Street, NE

Washington, D.C. 20549

 

Attention: Kevin L. Vaughn, Accounting Branch Chief

Martin James, Senior Assistant Chief Accountant

Tara Harkins, Staff Accountant

Division of Corporation Finance

 

  RE: Verigy Ltd.

Form 10-K for the Year Ended October 31, 2009

File No. 000-52038

Ladies and Gentlemen:

As a supplement to our response dated September 29, 2010, we wish to inform you that we have now completed our annual assessment to determine whether our operating segments exhibit similar characteristics and, as a result, confirm that we will disclose our two operating segments separately as two reportable segments in our Form 10-K for our fiscal year ended October 31, 2010 and, in accordance with ASC 280-10-50-34, prior period segment data presented for comparative purposes will be revised to present the memory and SOC segments as separate reportable segments.

*            *             *

 

Securities and Exchange Commission

Re: Verigy Ltd.

October 14, 2010

Page 2

Please feel free to contact me directly at (408) 864-7531, or Margo Smith, Vice President and General Counsel, at (408) 864-7515 with any further comments or questions that you may have. The Company respectfully requests that the Staff confirm that it has no additional requests or comments on the Form 10-K when the Staff’s review is complete.

 

Very truly yours,
/s/ Robert J. Nikl

Robert J. Nikl

Chief Financial Officer

 

cc: Margo M. Smith, Verigy Ltd., Vice President and General Counsel
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