Company: TTMI
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001193125-25-067171
Chunk: 1

Company: TTM TECHNOLOGIES INC
Filing Date: 2025-03-28
Form: CORRESP
Chunk 1
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 between the MD&A and the segment disclosure in the notes to the financial statements in accordance with the guidance in Item 303(b) of Regulation S-K,we respectfully propose to the Staff that our future filings will incorporate in the MD&A results of operations a discussion and analysis of the changes in segment operating income/margin, beginning with our next Form 10-Qfiling for the first quarter of 2025. Page | 1

| TTM Technologies, Inc.         
 Global Headquarters (HQ)       
 200 East Sandpointe, Suite 400 
 Santa Ana, CA 92707, USA       
 Tel +1.714.327.3000            
 www.ttm.com                    |

Notes to the Consolidated Financial Statements Segment Information, page 85

| 2. | Please refer to the reconciliation of net sales to segment operating income. Please tell us whether                              
 operating expenses represents a significant segment expense determined in accordance with ASC 280-10-50-26A or if it represents  
 “other segment items” in accordance with ASC 280-10-50-26B. If the amount represents other segment items, please tell            
 us how you complied with the guidance in ASC 280-10-50-26B, including disclosure of a qualitative description of the composition 
 of other segment items. Please advise.                                                                                           |

The Company acknowledges the Staff’s comment. We respectfully advise the Staff that the operating expenses disclosed in the reconciliation of net sales to segment operating income represent a significant segment expense determined in accordance with ASC 280-10-50-26A,as it is regularly provided to the CODM.

| 3. | We note your disclosure of “other profit or (loss)” in your reconciliation of total segment                                                                                                                                                      
 operating income to consolidated income before taxes. We also note from footnote (1) that this amount represents elimination of inter-segment sales, accelerated depreciation associated with plant closures, gain on sale of assets, unrealized 
 gain/loss on commodity hedge, acquisition costs, non-cash goodwill impairment charge, restructuring, and purchase accounting related inventory markup. In light of the significance of this amount in each year                                  
 presented, we believe that you should separately disclose all significant amounts in accordance with ASC 280-10-50-31. Please                                                                                                                    
 revise future filings accordingly.                                                                                                                                                                                                               |

The Company acknowledges the Staff’s comment. We respectfully advise the Staff that we will revise our future filings to separately disclose any significant amounts, beginning with our next Form 10-Qfiling