0001140361-12-040452.txt : 20121016 0001140361-12-040452.hdr.sgml : 20121016 20120914150933 ACCESSION NUMBER: 0001140361-12-040452 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120914 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TEGAL CORP /DE/ CENTRAL INDEX KEY: 0000931059 STANDARD INDUSTRIAL CLASSIFICATION: SPECIAL INDUSTRY MACHINERY, NEC [3559] IRS NUMBER: 680370244 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 44 MONTGOMERY STREET, SUITE 800 CITY: SAN FRANCISCO STATE: CA ZIP: 94104-4811 BUSINESS PHONE: (415) 248-5350 MAIL ADDRESS: STREET 1: 44 MONTGOMERY STREET, SUITE 800 CITY: SAN FRANCISCO STATE: CA ZIP: 94104-4811 FORMER COMPANY: FORMER CONFORMED NAME: TEGAL CORP /DE/ DATE OF NAME CHANGE: 19950918 CORRESP 1 filename1.htm corresp.htm
Tegal Corporation
 
44 Montgomery Street
Suite 800
San Francisco, CA 94104-4811

 
September 14, 2012
 
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention:
Tom Jones
Division of Corporation Finance

Re:
Tegal Corporation
Form 8-K
Filed July 18, 2012
File No. 1-35141

Ladies and Gentlemen:

This letter responds to the August 2, 2012 letter that the staff of the Securities and Exchange Commission (the “Commission”) provided in respect of the filing noted above by Tegal Corporation (the “Company”).

In furtherance of the response letter provided to the Commission on August 24, 2012 by Goodwin Procter LLP, counsel to the Company, the Company hereby acknowledges that:  the Company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
Very truly yours,
   
 
/s/ Thomas R. Mika
   
 
Thomas R. Mika
 
President and Co-Chief Executive Officer
 
Tegal Corporation

cc:
James M. Karis
Christine Hergenrother
William Davisson