Correspondence

-----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, E5tx/9iDzTNiEzAoF4ioSmCX4j84RtbRoQTycD1aFE27KdigZSq/xFZYWwSEpxCR p8u0aeVHaNxghwxVTtkt4g== 0001193125-09-061987.txt : 20090925 0001193125-09-061987.hdr.sgml : 20090925 20090324165321 ACCESSION NUMBER: 0001193125-09-061987 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090324 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MULTI FINELINE ELECTRONIX INC CENTRAL INDEX KEY: 0000830916 STANDARD INDUSTRIAL CLASSIFICATION: PRINTED CIRCUIT BOARDS [3672] IRS NUMBER: 000000000 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3140 E CORONADO ST STREET 2: STE A CITY: ANAHEIM STATE: CA ZIP: 92806 BUSINESS PHONE: 7142381487 MAIL ADDRESS: STREET 1: 3140 E CORONADO ST STREET 2: STE A CITY: ANAHEIM STATE: CA ZIP: 92806 CORRESP 1 filename1.htm Correspondence

12531 HIGH BLUFF DRIVE

SUITE 100

SAN DIEGO

CALIFORNIA 92130-2040

TELEPHONE: 858.720.5100

FACSIMILE: 858.720.5125

WWW.MOFO.COM

MORRISON & FOERSTER LLP

NEW YORK, SAN FRANCISCO,

LOS ANGELES, PALO ALTO,

SAN DIEGO, WASHINGTON, D.C.

NORTHERN VIRGINIA, DENVER, SACRAMENTO, WALNUT CREEK

TOKYO, LONDON, BEIJING, SHANGHAI, HONG KONG, SINGAPORE, BRUSSELS

March 24, 2009

Via Edgar and Overnight Delivery

Stephen Krikorian

Securities and Exchange Commission

Division of Corporate Finance

Mailstop 4561

100 F Street, NE

Washington, D.C. 20549

Re:

Multi-Fineline Electronix, Inc.

Form 10-K for the year ended September 30, 2008

Filed December 9, 2008

Form 10-Q for the quarterly period ended December 31, 2008

Filed February 9, 2009

File No. 000-50812

Dear Mr. Krikorian:

This letter is to confirm that Multi-Fineline Electronix, Inc. (the “Company”) is in receipt of your letter dated March 19, 2009 (the “Comment Letter”) in connection with the Securities and Exchange Commission’s review of its Form 10-K for its fiscal year ended September 30, 2008 as filed on December 9, 2008 and its Form 10-Q for the quarterly period ended December 31, 2008 as filed on February 9, 2009.

As I discussed today with Matthew Crispino, Staff Attorney, the Company hereby requests an extension for submitting a response to the Comment Letter. The Company anticipates that it will file a response to the Comment Letter no later than April 16, 2009.

If you have any further questions or comments regarding this request, please contact me at (858) 314-7662 or Tom Liguori at (714) 688-5230.

Sincerely,

/s/ Celeste S. Ferber

Celeste S. Ferber

cc: Matthew Crispino

Reza Meshgin

Tom Liguori

GRAPHIC 2 g71309g72x74.jpg GRAPHIC begin 644 g71309g72x74.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_X0!X17AI9@``24DJ``@````&`#$!`@`1 M````5@````$#!0`!````:`````,#`0`!`````MYQ`Q!1`0`!`````0!C91%1 M!``!````Q`X``!)1!``!````Q`X```````!-:6-R;W-O9G0@3V9F:6-E`/^@ MA@$`C[$``/_;`$,`"`8&!P8%"`<'!PD)"`H,%`T,"PL,&1(3#Q0=&A\>'1H< M'"`D+B<@(BPC'!PH-RDL,#$T-#0?)SD].#(\+C,T,O_;`$,!"0D)#`L,&`T- M&#(A'"$R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R M,C(R,C(R,C(R,O_``!$(`!\`\`,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0`` M`````````0(#!`4&!P@)"@O_Q`"U$``"`0,#`@0#!04$!````7T!`@,`!!$% M$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U M-CH.$A8:'B(F* MDI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G: MX>+CY.7FY^CIZO'R\_3U]O?X^?K_Q``?`0`#`0$!`0$!`0$!`````````0(# M!`4&!P@)"@O_Q`"U$0`"`0($!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q M$R(R@0@40I&AL<$)(S-2\!5B7J"@X2%AH>(B8J2DY25EI>8 MF9JBHZ2EIJ>HJ:JRL[2UMK>XN;K"P\3%QL?(RKR\_3U]O?X^?K_V@`,`P$``A$#$0`_`/?Z*\WUKQOJ7A?X@I!+X;<)& M\HA^:VE<$IDCD@[3^?M5SP7X@UW7?%?B*#4Y$@MM/>-8K-8AE0ZEAN;J6``S M[DT`=Y17%6^N:KXB\9:UH^GW:Z=9Z0J(\HB622:5QG^+@*,?4^HJUX*\1WGB M;1[^.\$<&I6%U+932PKE&=>CJ#^>*`.KHKQ:W^(.OMH=]+_:ZS:W'J+V=C8# M3P5N]K*,9'0D$]#QBO1_$U]J=EX&O-2@D6SU"WM#<,-@D4.JY*<]1GC-`'14 M5Y7HWC76[^_\-6]G?+J=S>HLNIVC6?E"VA(&9`W'`/`ZYK>^(VLZQH5II5SI M5\EO]IOXK.1'@608F3ZBK/@SQ'>^)M'U&&[\N# M4K"ZELI985RC.O1U!_/!H`ZRBO++?QMK=C>76A^(;N.TDFFE33-92!1%,48J M4=3PK9'Z_2N]\--?R^'[*XU&\%UTG_H)JGX/_P"1*T+_ M`+!\'_HM:`-JBL[76NH]$NYK*Z^S3Q1-(LGEA_N@G&#ZXK@_!?B?Q!XDAT65 MM1;SYHS6'D=FQM50W`&#DG!]*F\&^([W6+G6])U$1F^TBZ^SO/$NU9E()5MO8\< MB@#K**\I/BS78-?\1:9 M?^$/&1U[Q*;./6?.A2V9I+*]L_L]VD@9<'CY67&>G3WIOBO5/$^AZKI2IJT" MP:IJRVB1K:JWE0MT.3U;]*`/0J*RK2UU==&DM[S4HVOMS[+N*`#Y=WRDH>,[ M<`UYSX:\6^)O$&F66W5&34KBZEC4-IH%L5C))!D[$JIZ$\]J`/6Z*YKQ]J6H M:-X,U#5-,N5@N;1/-&^,.KC.-I!^M<]X?\6:MJ/B/1[*UO!JD,UH9M4#6ODF MR)0&,@\9W'(QSP,T`=.?"L$FNW>I7-W-W&G7US$ M(KEX0K+,!]TE6!&X=B/UJUHGAVR\/:.=.TTR1ABSM,YWR/(W5V)ZMG\*UJ*` M.&C^%^EKH5YI,NH7\L-Q=?;5D+(LD-Q_ST1@HP?;I70ZCH+:IX9?1;C4KHK+ M%Y,UR`GF2*1@Y^7`)]A6Q10!QZ?#VSB&BR1:G?QWFCKY5M=(4#F'_GF_RX9< M>U7_`!3X4B\51VD=Q?W5M':S+<(L&SF1?NL2RGIZ=*Z&B@#'UG0%UNTLH9K^ M\@DM)EG6>V8(Y=5(YXQ@Y.1C%16GAB&+7UUR]NY;[48X#;Q22(J"-"S2/.Y#R/(W5V)X+9]L5KT4` MTG_H)JGX/_Y$K0O^P?!_Z+6M'48'N=+N[>/'F2PNBY/'K*;3?#>EV- MP`)[:TBBD"G(W*@!P?J*`)M5L7U+39K-+J2V\Y2C21JI;:1@@;@1TJAX6\.) MX6T>+2H+V>YM81B$3AMNB@#"U#PO!:(* MPECSG:ZL"#@\@]14V@^'+/P];7"6K2R3W4K3W-S,P:2:0]68]/H`,"M>B@#D M+?P+):7VJWMOXBU&*ZU3;]IE5(LG:"!M^3Y<`]JW+#1AIGAV#2+6\G40PB)+ MA\-)_O'(P3^%:=%`'"P_"[38?#\&DC4K_%K<_:[.Y!19;>3))*L%Y!)Y!S71 M:QX?76;*RMYM0O89+29)UN+=U21G52,GC'.>1C%;%%`&#:>&(H]?37+Z[EOM M1B@-O#(Z*@C0G)P%`R3ZG\,5%XE\))XEN].N)=2NK;^SYA<0+`J8$HZ,=RG/ MTZ5T=%`%>X@FFLFACNGAE*X$ZJI8'UP1C]*Y"V^'$=GH`T.#7]333C*97C7R MPSDMN(+;Z >9?0:M?0WUC;&T\^,(#/#_"L@VX.WL<9KJZ*`/__9 ` end -----END PRIVACY-ENHANCED MESSAGE-----