Company: TTMI
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001193125-25-067171
Chunk: 0

Company: TTM TECHNOLOGIES INC
Filing Date: 2025-03-28
Form: CORRESP
Chunk 0
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| CORRESPONDENCE                 
 TTM Technologies, Inc.         
 Global Headquarters (HQ)       
 200 East Sandpointe, Suite 400 
 Santa Ana, CA 92707, USA       
 Tel +1.714.327.3000            
 www.ttm.com                    |

March 28, 2025 VIA EDGAR Office of Manufacturing Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Charles Eastman and Claire Erlanger

| Re: | TTM Technologies, Inc. |

Form 10-Kfor the fiscal year ended December 30, 2024 Filed February 21, 2025 File No. 000-31285 Dear Mr. Eastman and Ms. Erlanger: TTM Technologies, Inc. (“TTM”, “we” or the “Company”) is writing in response to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in its letter to the Company dated March 19, 2025 (the “Comment Letter”), relating to the Company’s Annual Report on Form 10-Kfor the fiscal year ended December 30, 2024, filed with the Commission on February 21, 2025. The Staff’s comments included in the Comment Letter, together with the Company’s responses, are set forth below. The following headings and numbered paragraphs of this letter correspond to the headings and numbered paragraphs of the Comment Letter. Management’s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 45

| 1. | We note that you discuss your results of operations on a segment basis in terms of net sales and gross                                                                                                                                              
 margin. Please explain to us what consideration you gave to discussing the change in segment operating income, your segment profitability measure disclosed in the notes to the financial statements, as part of your MD&A discussion. See guidance 
 in Item 303(b) of Regulation S-K.                                                                                                                                                                                                                   |

The Company acknowledges the Staff’s comment. We respectfully advise the Staff that, in preparing the MD&A, we considered the usefulness of the information to investors and other users of our financial statements. As a significant portion of our operating expenses are fixed in nature, the operational drivers of segment results are consistent at the gross profit/margin and operating income/margin level. Additionally, both of these measures of operational performance are reviewed by the chief operating decision maker (“CODM”). However, to promote further consistency