-----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, M21RNXf0US4n0xPWwqjwlewW+f2NwTtikFTgOhviYljaBMK5YTGBaHPquZmU4x4W j2fDbR4Gd99ULRE2edWUbQ== 0001193125-06-074099.txt : 20061113 0001193125-06-074099.hdr.sgml : 20061110 20060405215326 ACCESSION NUMBER: 0001193125-06-074099 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NANOMETRICS INC CENTRAL INDEX KEY: 0000704532 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] IRS NUMBER: 942276314 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 BUCKEYE DRIVE CITY: MILPITAS STATE: CA ZIP: 95035 BUSINESS PHONE: 408-435-9600 MAIL ADDRESS: STREET 1: 1550 BUCKEYE DRIVE CITY: MILPITAS STATE: CA ZIP: 95035 CORRESP 1 filename1.htm SEC Letter

April 5, 2006

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Filing Desk

 

  Re: Nanometrics Incorporated
       Registration Statement on Form S-4

Ladies and Gentlemen:

On behalf of Nanometrics Incorporated (“Nanometrics”), we have transmitted for filing via EDGAR with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, the Registration Statement on Form S-4 filed by Nanometrics Incorporated. The Registration Statement contains a joint proxy statement/prospectus of Nanometrics and Accent Optical Technologies, Inc. relating to the merger of Nanometrics and Accent Optical Technologies, Inc.

Manually executed signature pages and consents have been signed prior to the time of this electronic filing and will be retained by Nanometrics for five years. Please be advised that the $2.83 registration fee for the Form S-4 was previously transferred to the Securities and Exchange Commission’s account by federal wire transfer.

If you have any questions or comments concerning the enclosed materials, please do not hesitate to contact Julia Reigel or the undersigned at 650.493.9300.

 

Sincerely,

 

WILSON SONSINI GOODRICH & ROSATI

Professional Corporation

/s/ Troy Foster

Troy Foster

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