-----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, NEqpXzwIetycNH1JmVpzRoPOIsoCa0S6krPeuXfcAKe5xPcxYD4AdDkQuWN1WDt2 6wX5sLsns9zITgOwcyJJpA== 0001193125-10-247652.txt : 20101228 0001193125-10-247652.hdr.sgml : 20101228 20101104125802 ACCESSION NUMBER: 0001193125-10-247652 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NANOMETRICS INC CENTRAL INDEX KEY: 0000704532 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] IRS NUMBER: 942276314 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 BUCKEYE DRIVE CITY: MILPITAS STATE: CA ZIP: 95035 BUSINESS PHONE: 408-435-9600 MAIL ADDRESS: STREET 1: 1550 BUCKEYE DRIVE CITY: MILPITAS STATE: CA ZIP: 95035 CORRESP 1 filename1.htm SEC Response Letter

 

LOGO   

Nanometrics Incorporated

1550 Buckeye Drive

Milpitas, CA 95035

  

Tel: 408.435.9600

Fax: 408.232.5910

www.nanometrics.com

November 4, 2010

VIA EDGAR FILING AND OVERNIGHT DELIVERY

Jeff Jaramillo

Legal Branch Chief

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4631

Washington, D.C. 20549

 

Re: Nanometrics Incorporated

Form 10-K for the Fiscal Year Ended January 2, 2010

Form 10-Q for the Quarterly Period Ended July 3, 2010

File Number 000-13470

Dear Mr. Jaramillo:

Reference is made to (i) the comments of the Commission’s staff (the “Staff”) in regard to Nanometrics Incorporated’s (the “Company”) Form 10-K for the fiscal year ended January 2, 2010 and Form 10-Q for the quarterly period ended July 3, 2010, as set forth in your comment letter dated September 17, 2010 (the “Comment Letter”); and (ii) the responses of the Company to the Comment Letter provided on behalf of the Company by Perkins Coie LLP, counsel to the Company, pursuant to the letter dated October 14, 2010.

As requested by the Staff, the Company hereby acknowledges the following:

 

   

the Company is responsible for the adequacy and accuracy of the disclosure in its 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.

If you have any further comments or questions regarding this letter, please contact me at (408) 545-6145.

 

Very truly yours,
Nanometrics Incorporated
By:  

/s/ James P. Moniz

Name:   James P. Moniz
Title:   Chief Financial Officer

 

cc: Timothy J. Stultz, Ph.D., Nanometrics Incorporated

Buddy Arnheim, Perkins Coie LLP

Sonny Allison, Perkins Coie LLP

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