-----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, Dk248ts2hlTPQQsR2z72gaxvpIuA+U/A6oWbb7oWW06Zwa2kFJ7jRQE+gzNGcKr7 GcYy7SpsDCZnIzbTG/NXzQ== 0001104659-05-020315.txt : 20060524 0001104659-05-020315.hdr.sgml : 20060524 20050504141811 ACCESSION NUMBER: 0001104659-05-020315 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050504 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COHERENT INC CENTRAL INDEX KEY: 0000021510 STANDARD INDUSTRIAL CLASSIFICATION: LABORATORY ANALYTICAL INSTRUMENTS [3826] IRS NUMBER: 941622541 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5100 PATRICK HENRY DR CITY: SANTA CLARA STATE: CA ZIP: 95054 BUSINESS PHONE: 4087644000 MAIL ADDRESS: STREET 1: 5100 PATRICK HENRY DRIVE STREET 2: MAIL STOP P38 CITY: SANTA CLARA STATE: CA ZIP: 95054 FORMER COMPANY: FORMER CONFORMED NAME: COHERENT RADIATION DATE OF NAME CHANGE: 19770604 CORRESP 1 filename1.htm

 

May 4, 2005

 

Ms. Jeanne Bennett

Staff Accountant

Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

Re:

Coherent, Inc.

 

Form 8-K for Item 4.02

 

File No. 0-5255

 

The purpose of this letter is to respond to the comments raised in your letter dated April 28, 2005.  If after reviewing this letter, the Commission has further concerns or comments, we would be pleased to provide any necessary additional information.

 

FORM 8-K Filed April 26, 2005

 

1.              We note that you intend to file restated financial statements.  However you have not indicated how or when you intend to do so.  Please tell us how and when you intend to file restated financial statements.

 

We intend to file an amendment on Form 10-K/A to our most recently filed annual report for the fiscal year ended October 2, 2004 to reflect our restated financial statements.

 

We intend to file the Form 10-K/A prior to the filing of our quarterly report on Form 10-Q for the period ended April 2, 2005.

 

As requested in the Staff’s letter, management acknowledges that:

 

•                  the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

•                  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.

 

We hope that the above information is responsive to your questions. Please contact the undersigned at (408) 764-4161 if you have any further questions or comments.

 

 

Sincerely,

 

 

/s/ Helene Simonet

 

Helene Simonet

Executive Vice President and Chief Financial Officer

 

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