<SEC-DOCUMENT>0001193125-17-132824.txt : 20170602
<SEC-HEADER>0001193125-17-132824.hdr.sgml : 20170602
<ACCEPTANCE-DATETIME>20170421173102
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ACCESSION NUMBER:		0001193125-17-132824
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170421

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MACOM Technology Solutions Holdings, Inc.
		CENTRAL INDEX KEY:			0001493594
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				270306875
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 CHELMSFORD STREET
		CITY:			LOWELL
		STATE:			MA
		ZIP:			01851
		BUSINESS PHONE:		(978) 656-2500

	MAIL ADDRESS:	
		STREET 1:		100 CHELMSFORD STREET
		CITY:			LOWELL
		STATE:			MA
		ZIP:			01851

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	M/A-COM Technology Solutions Holdings, Inc.
		DATE OF NAME CHANGE:	20100607
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<TYPE>CORRESP
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April&nbsp;21, 2017 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street,
N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left"><B>RE:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>MACOM Technology Solutions Holdings, Inc. </B></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman"><B>Form
<FONT STYLE="white-space:nowrap">10-K</FONT> for the Fiscal Year Ended September&nbsp;30, 2016 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman"><B>Filed November&nbsp;17, 2016
</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">8-K</FONT> filed January&nbsp;31, 2017 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-35451</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Dear Mr. Kuhar: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">MACOM
Technology Solutions Holdings, Inc. (the &#147;Company&#148;, &#147;we&#148; or &#147;us&#148;) hereby submits a response to the supplemental comments of the staff (the &#147;Staff&#148;) of the U.S. Securities and Exchange Commission (the
&#147;Commission&#148;) contained in the Staff&#146;s letter dated April&nbsp;19, 2017 (the &#147;Comment Letter&#148;), relating to the above-referenced Form <FONT STYLE="white-space:nowrap">10-K</FONT> and Form
<FONT STYLE="white-space:nowrap">8-K.</FONT> The headings of this letter correspond to the headings contained in the Comment Letter, and to facilitate your review, we have reproduced below the original text of the Staff&#146;s comments, in bold,
followed by the Company&#146;s response. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">8-K</FONT> filed January&nbsp;31, 2017 </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibit 99.1 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>1.</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>We note your response to comment 5 and related disclosures in your Form <FONT STYLE="white-space:nowrap">8-K</FONT> regarding the tax effect of your <FONT STYLE="white-space:nowrap">non-GAAP</FONT> adjustments.
Please revise future filings to clearly explain how you determined your adjusted <FONT STYLE="white-space:nowrap">non-GAAP</FONT> income tax rate and explain the nature of any significant differences between your effective income tax rate determined
under GAAP and your adjusted <FONT STYLE="white-space:nowrap">non-GAAP</FONT> income tax rate. Refer to Question 102.11 of the updated <FONT STYLE="white-space:nowrap">Non-GAAP</FONT> Compliance and Disclosure Interpretations issued on May&nbsp;17,
2016. </I></B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Response:</B> The Company advises the Staff that in future filings, we will clearly explain how we determine our adjusted <FONT
STYLE="white-space:nowrap">non-GAAP</FONT> income tax rate and explain the nature of any significant differences between our effective income tax rate determined under GAAP and our adjusted <FONT STYLE="white-space:nowrap">non-GAAP</FONT> income tax
rate. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If we can facilitate the Staff&#146;s review, or if the Staff has any questions on any of the
information set forth herein, please telephone me at (978) <FONT STYLE="white-space:nowrap">656-2753.</FONT> Thank you again for your time and consideration. </P>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Sincerely,</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">/s/ Robert J. McMullan</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Senior Vice President and Chief Financial Officer</P></TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Cc:</TD>
<TD ALIGN="left" VALIGN="top">Marko Zatylny, Ropes&nbsp;&amp; Gray LLP </TD></TR></TABLE>
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