RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 27, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS As a result of our acquisition of Opnext on July 23, 2012, Hitachi, Ltd. (Hitachi) holds approximately 11 percent of our outstanding common stock as of September 27, 2014 based on Hitachi’s most recent Schedule 13G filed with the Securities and Exchange Commission on February 12, 2014. We continue to enter into transactions with Hitachi in the normal course of business. Sales to Hitachi were $1.2 million and $1.3 million for the three months ended September 27, 2014 and September 28, 2013, respectively. Purchases from Hitachi were $3.4 million and $2.7 million for the three months ended September 27, 2014 and September 28, 2013, respectively. At September 27, 2014, we had $1.5 million accounts receivable due from Hitachi and $4.5 million accounts payable due to Hitachi. At June 28, 2014 we had $2.7 million accounts receivable due from Hitachi and $4.5 million accounts payable due to Hitachi. We also have certain capital equipment leases with Hitachi Capital Corporation as described in Note 8, Commitments and Contingencies. We are party to a research and development agreement and intellectual property license agreements with Hitachi.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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