-----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, DICcZs6gixkV+TZj6FrernZboQDg/TRGLKhveWQI13t3A04ZeN2x7AUL1ehxgpJP VrxGJ+pRPOngecTZqNX8SA== 0001104659-06-063473.txt : 20061207 0001104659-06-063473.hdr.sgml : 20061207 20060927164922 ACCESSION NUMBER: 0001104659-06-063473 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SANMINA-SCI CORP CENTRAL INDEX KEY: 0000897723 STANDARD INDUSTRIAL CLASSIFICATION: PRINTED CIRCUIT BOARDS [3672] IRS NUMBER: 770228183 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2700 N FIRST ST CITY: SAN JOSE STATE: CA ZIP: 95134 BUSINESS PHONE: 4089643500 MAIL ADDRESS: STREET 1: 2700 N FIRST ST CITY: SAN JOSE STATE: CA ZIP: 95134 FORMER COMPANY: FORMER CONFORMED NAME: SANMINA CORP/DE DATE OF NAME CHANGE: 19930729 FORMER COMPANY: FORMER CONFORMED NAME: SANMINA HOLDINGS INC DATE OF NAME CHANGE: 19930223 CORRESP 1 filename1.htm

 

 

September 20, 2006

 

 

 

Via Facsimile and Courier

Mr. David Burton
United States Securities and Exchange Commission
Washington, D.C. 20849

Re:  Securities and Exchange Comment Letter on Form 8-K dated September 13, 2006

Dear Mr. Burton:

As disclosed in the Form 8-K filed on September 13, 2006, Sanmina-SCI Corporation (the “Company”), is nearing completion of the planned fact gathering and analysis process concerning the Company’s stock option administration policies and practices dating back to January 1, 1997. The Company has not finalized this review with respect to determining the magnitude of the restatement, the years involved, the accounting methodology, related internal control implications and the years in which those controls operated or failed. Therefore, our certifying officers are not in a position to make a determination with respect to the effect on the adequacy of the disclosure controls and procedures for the year ended October 1, 2005 and quarter ended July 1, 2006.

We anticipate our analysis relating to stock administration polices and practices will be substantially complete by the end of October 2006 at which time our certifying officers will be in a position to make a determination on the adequacy of the disclosure control discussed above. We will at that time, relate their conclusion in the form of an amendment to our report on Form 8-K filed on September 13, 2006.

In addition, as requested by the Staff of the Securities and Exchange Commission in the September 14, 2006 letter, the Company hereby confirms that it is responsible for the adequacy and accuracy of the disclosure in the Form 8-K filing, that Staff comments or changes in disclosure in response to Staff comments do not foreclose the Commission from taking action with respect to such filing and that the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or by any person under United States federal securities laws.

 

Sincerely,

 

 

 

 

 

/s/  David L. White

 

 

 

 

 

David L. White

 

 

Executive Vice-President and Chief

 

 

Financial Officer

 


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