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June 25, 2009

Via Edgar and Overnight Delivery

Stephen Krikorian

Securities and Exchange Commission

Division of Corporation 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

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 June 12, 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.

As I discussed today with Morgan Youngwood, Staff Accountant, 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 July 10, 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