# EDGAR Filing Document

**Accession Number:** 0001633978
**File Stem:** 0001633978-25-000003
**Filing Date:** 2025-9
**Character Count:** 2738
**Document Hash:** c4edac1743cc74aa3666c9e5c7a0b238
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001633978-25-000003.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0001633978-25-000003

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250916

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lumentum Holdings Inc.
- **CENTRAL INDEX KEY:** 0001633978
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMUNICATIONS EQUIPMENT, NEC [3669]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 473108385
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0628

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1001 RIDDER PARK DRIVE
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95131
- **BUSINESS PHONE:** 408-546-5483

**MAIL ADDRESS:**
- **STREET 1:** 1001 RIDDER PARK DRIVE
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95131

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| ![image_1a.jpg](image_1a.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Wilson Sonsini Goodrich & Rosati<br>Professional Corporation<br>650 Page Mill Road<br>Palo Alto, California 94304-1050<br>o: 650.493.9300<br>f: 650.493.6811 |

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September 16, 2025

***<u>Via EDGAR</u>***

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Dale Welcome

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Anne McConnell

**Re: Lumentum Holdings Inc.**

**Form 10-K for the fiscal year ended June 28, 2025**

**Filed August 19, 2025**

**Form 8-K filed August 12, 2025**

**File No. 001-36861**

Ladies and Gentlemen:

On behalf of Lumentum Holdings Inc. (the "**Company**"), we respectfully advise the staff (the "**Staff**") of the Securities and Exchange Commission that the Company is in receipt of the Staff's letter dated September 9, 2025 containing comments regarding the above-referenced filing. The Company respectfully advises the Staff that it expects to respond to the Staff's letter no later than October 7, 2025.

Please do not hesitate to contact me at (650) 493-9300 if you have any questions or require additional information. I thank you in advance for your consideration.

Sincerely,

WILSON SONSINI GOODRICH & ROSATI

Professional Corporation

/s/ Lisa Stimmell

Lisa Stimmell

cc:&nbsp;&nbsp;&nbsp;&nbsp;Lumentum Holdings Inc.

AUSTIN BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO<br>SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE

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