0001104659-15-082461.txt : 20160201 0001104659-15-082461.hdr.sgml : 20160201 20151202161816 ACCESSION NUMBER: 0001104659-15-082461 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FLEXTRONICS INTERNATIONAL LTD. CENTRAL INDEX KEY: 0000866374 STANDARD INDUSTRIAL CLASSIFICATION: PRINTED CIRCUIT BOARDS [3672] IRS NUMBER: 000000000 STATE OF INCORPORATION: U0 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MARINA BOULEVARD, #28-00 CITY: SINGAPORE STATE: U0 ZIP: 018989 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: ONE MARINA BOULEVARD, #28-00 CITY: SINGAPORE STATE: U0 ZIP: 018989 FORMER COMPANY: FORMER CONFORMED NAME: FLEXTRONICS INTERNATIONAL LTD DATE OF NAME CHANGE: 19940318 FORMER COMPANY: FORMER CONFORMED NAME: FLEX HOLDINGS PTE LTD DATE OF NAME CHANGE: 19940201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics International USA, Inc. CENTRAL INDEX KEY: 0001578880 IRS NUMBER: 943061570 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics International Kft. CENTRAL INDEX KEY: 0001578887 IRS NUMBER: 000000000 STATE OF INCORPORATION: K5 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics Sales & Marketing Consumer Digital Ltd. CENTRAL INDEX KEY: 0001578892 IRS NUMBER: 000000000 STATE OF INCORPORATION: O4 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics Industries Marketing (L) Ltd. CENTRAL INDEX KEY: 0001651839 IRS NUMBER: 000000000 STATE OF INCORPORATION: N8 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65)6890-7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics Telecom Systems Ltd CENTRAL INDEX KEY: 0001578886 IRS NUMBER: 000000000 STATE OF INCORPORATION: O4 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics America, LLC CENTRAL INDEX KEY: 0001578894 IRS NUMBER: 770587128 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics Sales & Marketing North Asia (L) Ltd CENTRAL INDEX KEY: 0001578872 IRS NUMBER: 000000000 STATE OF INCORPORATION: N8 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics Logistics USA, Inc. CENTRAL INDEX KEY: 0001578881 IRS NUMBER: 770570619 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics Sales & Marketing (A-P) Ltd. CENTRAL INDEX KEY: 0001578899 IRS NUMBER: 000000000 STATE OF INCORPORATION: O4 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics International Europe B.V. CENTRAL INDEX KEY: 0001578878 IRS NUMBER: 000000000 STATE OF INCORPORATION: P7 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics International Tecnologia Ltda. CENTRAL INDEX KEY: 0001651838 IRS NUMBER: 000000000 STATE OF INCORPORATION: D5 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65)6890-7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FORMER COMPANY: FORMER CONFORMED NAME: Flextronics International Tecnologia Ltda DATE OF NAME CHANGE: 20150826 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics Marketing (L) Ltd. CENTRAL INDEX KEY: 0001578876 IRS NUMBER: 000000000 STATE OF INCORPORATION: N8 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flextronics International Asia-Pacific Ltd CENTRAL INDEX KEY: 0001578875 IRS NUMBER: 000000000 STATE OF INCORPORATION: O4 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 BUSINESS PHONE: (65) 6890 7188 MAIL ADDRESS: STREET 1: C/O FLEXTRONICS INTERNATIONAL LTD. STREET 2: 2 CHANGI SOUTH LANE CITY: SINGAPORE STATE: U0 ZIP: 486123 CORRESP 1 filename1.htm

 

Flextronics International Ltd.
2 Changi South Lane
Singapore 486123
(65) 6876 9899

 

December 2, 2015

 

VIA EDGAR

 

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Division of Corporation Finance

Attention:                                         Gabriel Eckstein, Staff Attorney

Barbara C. Jacobs, Assistant Director, Office of Information Technologies and Services

 

Re:                       Flextronics International Ltd.

Registration Statement on Form S-4

File No. 333-207067 and 333-207067-01 through 333-207067-13

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Flextronics International Ltd. (the “Company”) and the additional registrant guarantors named in the above-referenced Registration Statement (together with the Company, the “Registrants”) respectfully request that the effective date for the above-referenced Registration Statement on Form S-4 filed by the Registrants on September 22, 2015, as amended by Pre-Effective Amendment No. 1 filed on December 1, 2015, be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) so that it will be declared effective at 9:00 a.m. Eastern Time, on Friday, December 4, 2015, or as soon thereafter as is practicable.

 

The Registrants hereby acknowledge that:

 

·                  should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

The Registrants respectfully request that they be notified of such effectiveness by a telephone call to Jeffrey N. Ostrager of Curtis, Mallet-Prevost, Colt & Mosle LLP at (212) 696-6918 or Raymond T. Hum of Curtis, Mallet-Prevost, Colt & Mosle LLP at (202) 452-7358 and that such effectiveness also be confirmed in writing. This letter may be executed in counterparts, each of which shall be deemed an original.

 


 

 

Very truly yours,

 

 

 

 

FLEXTRONICS INTERNATIONAL LTD.

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Authorized Signatory

 

 

 

FLEXTRONICS AMERICA, LLC

 

 

 

 

 

 

By:

/s/ Christopher Collier

 

Name:

Christopher Collier

 

Title:

Manager

 

 

 

 

FLEXTRONICS INDUSTRIES MARKETING (L) LTD.

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Director

 

 

 

 

FLEXTRONICS INTERNATIONAL ASIA-PACIFIC LTD

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Director

 

 

 

 

FLEXTRONICS INTERNATIONAL EUROPE B.V.

 

 

 

 

 

 

By:

/s/ Mark J. Savage

 

Name:

Mark J. Savage

 

Title:

Managing Director

 

 

 

 

By:

/s/ Robert McCafferty

 

Name:

Robert McCafferty

 

Title:

Managing Director

 


 

 

FLEXTRONICS INTERNATIONAL KFT.

 

 

 

 

 

 

By:

/s/ Jean-Francois Zoeller

 

Name:

Jean-Francois Zoeller

 

Title:

Managing Director

 

 

 

 

By:

/s/ Robert McCafferty

 

Name:

Robert McCafferty

 

Title:

Managing Director

 

 

 

 

FLEXTRONICS INTERNATIONAL TECNOLOGIA LTDA.

 

 

 

 

 

 

By:

/s/ Flavio Dos Santos Magalhaes

 

Name:

Flavio Dos Santos Magalhaes

 

Title:

Manager

 

 

 

 

FLEXTRONICS INTERNATIONAL USA, INC.

 

 

 

 

 

 

 

By:

/s/ Timothy Stewart

 

Name:

Timothy Stewart

 

Title:

Vice President & Secretary

 

 

 

 

FLEXTRONICS LOGISTICS USA, INC.

 

 

 

 

 

 

 

By:

/s/ Timothy Stewart

 

Name:

Timothy Stewart

 

Title:

Vice President & Secretary

 

 

 

 

FLEXTRONICS MARKETING (L) LTD.

 

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Director

 


 

 

FLEXTRONICS SALES & MARKETING (A-P) LTD.

 

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Director

 

 

 

 

FLEXTRONICS SALES AND MARKETING CONSUMER DIGITAL LTD.

 

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Director

 

 

 

 

FLEXTRONICS SALES & MARKETING NORTH ASIA (L) LTD

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Director

 

 

 

 

FLEXTRONICS TELECOM SYSTEMS LTD

 

 

 

 

 

 

By:

/s/ Manny Marimuthu

 

Name:

Manny Marimuthu

 

Title:

Director