AI assistant
COHERENT CORP. — Regulatory Filings 2021
May 4, 2021
30355_rns_2021-05-04_ca768d0a-ff38-49be-8660-9130479d255b.zip
Regulatory Filings
Open in viewerOpens in your device viewer
CORRESP 1 filename1.htm Acceleration Request
II-VI INCORPORATED
375 Saxonburg Boulevard
Saxonburg, Pennsylvania 16056
May 4, 2021
Via EDGAR
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
RE: II-VI Incorporated
Registration Statement on Form S-4
File No. 333-255547
Dear Staff of the Division of Corporation Finance:
Reference is made to the Registration Statement on Form S-4 (File No. 333-255547) (the Registration Statement ) filed by II-VI Incorporated (the Company ) with the U.S. Securities and Exchange Commission on April 27, 2021, as amended on May 4, 2021.
The Company hereby requests the Registration Statement be declared effective at 4:00 p.m., Eastern Time, on May 6, 2021, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.
Please contact Andrew J. Nussbaum at (212) 403-1269 or by email at [email protected] or Karessa L. Cain at (212) 403-1128 or by email at [email protected] with any questions you may have concerning this request. In addition, please contact any of the foregoing when this request for acceleration has been granted.
| Sincerely, | ||
|---|---|---|
| II-VI INCORPORATED | ||
| By: | /s/ Jo Anne Schwendinger | |
| Name: | Jo Anne Schwendinger | |
| Title: | Chief Legal and Compliance Officer and Secretary |
cc: Bret DiMarco, Coherent, Inc.
Andrew J. Nussbaum, Wachtell, Lipton, Rosen & Katz
Karessa L. Cain, Wachtell, Lipton, Rosen & Katz
D. Mark McMillan, K&L Gates LLP
Jeffrey W. Acre, K&L Gates LLP
Michael S. Ringler, Skadden, Arps, Slate, Meagher & Flom
Sonia K. Nijjar, Skadden, Arps, Slate, Meagher & Flom