# EDGAR Filing Document

**Accession Number:** 0000709283
**File Stem:** 0000709283-23-000001
**Filing Date:** 2023-1
**Character Count:** 2664
**Document Hash:** 15a6bb134ca4617621f3dd58d21db97e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000709283-23-000001.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0000709283-23-000001

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230111

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** QUANTUM CORP /DE/
- **CENTRAL INDEX KEY:** 0000709283
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER STORAGE DEVICES [3572]
- **IRS NUMBER:** 942665054
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 224 AIRPORT PARKWAY
- **STREET 2:** SUITE 550
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95110
- **BUSINESS PHONE:** 408 944 4000

**MAIL ADDRESS:**
- **STREET 1:** 224 AIRPORT PARKWAY
- **STREET 2:** SUITE 550
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95110

QUANTUM CORPORATION

224 Airport Parkway, Suite 550

San Jose, CA 95110

January 11, 2023

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

&nbsp;&nbsp;&nbsp;&nbsp;Re:&nbsp;&nbsp;&nbsp;&nbsp;Quantum Corporation - Registration Statement – Form S-3

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File No. 333-269061

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Quantum Corporation (the "Registrant") hereby requests that the effective date of the above-referenced registration statement on Form S-3 (File No. 333-269061) (the "Registration Statement") be declared effective on January 13, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of James J. Masetti and Julie Park of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf. The Registrant hereby also authorizes each of James J. Masetti and Julie Park of Pillsbury Winthrop Shaw Pittman LLP to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with James J. Masetti of Pillsbury Winthrop Shaw Pittman LLP at (650) 233-4754, or in his absence, Julie Park at (650) 233-4067.

[*Signature Page Follows*]

------

Sincerely,

QUANTUM CORPORATION

By: <u>/s/ Brian E. Cabrera&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>

Brian E. Cabrera

Senior Vice President, Chief Legal and

Compliance Officer, and Secretary

cc:&nbsp;&nbsp;&nbsp;&nbsp;James J. Masetti

&nbsp;&nbsp;&nbsp;&nbsp;Julie Park

<br>