-----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, O1UndlEq1WXgzihUOp9n/d3gPeEl01E8Tceabb/O6MildhPgoiXQDApyHbcmdFxh lA4MkG0XlKDMUYjIO5AI0Q== 0001104659-10-062421.txt : 20110128 0001104659-10-062421.hdr.sgml : 20110128 20101213170858 ACCESSION NUMBER: 0001104659-10-062421 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KEMET CORP CENTRAL INDEX KEY: 0000887730 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS & ACCESSORIES [3670] IRS NUMBER: 570923789 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2835 KEMET WAY STREET 2: 2835 KEMET WAY CITY: SIMPSONVILLE STATE: SC ZIP: 29681 BUSINESS PHONE: 8039636300 MAIL ADDRESS: STREET 1: P O BOX 5928 STREET 2: P.O. BOX 5928 CITY: GREENVILLE STATE: SC ZIP: 29606 CORRESP 1 filename1.htm

 

KEMET Corporation
2835 Kemet Way

Simpsonville, South Carolina 29681

 

December 13, 2010

 

VIA EDGAR

 

Securities and Exchange Commission
Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Joseph McCann

 

Re:

KEMET Corporation

 

Registration Statement on Form S-3

 

File No. 333-170073

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), KEMET Corporation (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-170073), as amended, to 4 p.m., Eastern Time, on Tuesday December 14, 2010, or as soon thereafter as practicable.

 

The Company acknowledges that:

 

·                  should the Securities and Exchange Commission (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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Company 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.

 

We understand that the staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the offering of the securities covered by the Registration Statement.  Please contact H. Kurt von Moltke, P.C. of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2295, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 


 

 

Sincerely,

 

 

 

/s/ Michael W. Boone

 

Michael W. Boone

 

Vice President and Treasurer

 

 

cc:                                H. Kurt von Moltke, P.C.

 

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