<SEC-DOCUMENT>0000863436-16-000041.txt : 20160518
<SEC-HEADER>0000863436-16-000041.hdr.sgml : 20160518
<ACCEPTANCE-DATETIME>20160408155513
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000863436-16-000041
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160408

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BENCHMARK ELECTRONICS INC
		CENTRAL INDEX KEY:			0000863436
		STANDARD INDUSTRIAL CLASSIFICATION:	PRINTED CIRCUIT BOARDS [3672]
		IRS NUMBER:				742211011
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3000 TECHNOLOGY DRIVE
		CITY:			ANGLETON
		STATE:			TX
		ZIP:			77515
		BUSINESS PHONE:		9798496550

	MAIL ADDRESS:	
		STREET 1:		3000 TECHNOLOGY DR
		CITY:			ANGLETON
		STATE:			TX
		ZIP:			77515
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin:0in;margin-bottom:.0001pt;tab-stops:center 3.25in right 6.5in;text-align:center;"><font face=Calibri,sans-serif lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>


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<p style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face=Calibri,sans-serif lang=EN-US style="font-size:11.0pt;line-height:115%;">&nbsp;</font></p>

<div align=left><table border=1 cellpadding=0 cellspacing=0 style="border:none;border-collapse:collapse;width:100%;">
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  <td valign=top width=58% style="border:none;padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:2.0pt;text-align:left;"><font face=Arial,sans-serif style="font-size:7.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=42% style="border:none;padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:2.0pt;text-align:left;"><font face=Arial,sans-serif style="font-size:7.0pt;line-height:normal;">Benchmark
  Electronics, Inc.</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=58% style="border:none;padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:2.0pt;text-align:left;"><font face=Arial,sans-serif style="font-size:7.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=42% style="border:none;padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:2.0pt;text-align:left;"><font face=Arial,sans-serif style="font-size:7.0pt;line-height:normal;">3000
  Technology Drive</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=58% style="border:none;padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:2.0pt;text-align:left;"><font face=Arial,sans-serif style="font-size:7.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=42% style="border:none;padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:2.0pt;text-align:left;"><font face=Arial,sans-serif style="font-size:7.0pt;line-height:normal;">Angleton,
  TX 77515</font></p>
  </td>
 </tr>
</table></div>



<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><img alt=BenchmarkLogo-highrez height=41 id="Picture 1" src="logo.jpg" width=179></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">April 8, 2016</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">VIA EDGAR</font></u></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Securities and
Exchange Commission</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Division of
Corporation Finance</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">100 F Street,
N.E.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Washington, D.C.
20549</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:1.0in;text-align:justify;text-indent:-1.0in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Attention:
Kathleen
Collins,
Accounting Branch Chief</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;margin-right:.5in;margin-top:0in;text-align:justify;text-indent:-.5in;"><i><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Re:</font></i><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Benchmark Electronics, Inc.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;margin-right:.5in;margin-top:0in;text-align:justify;text-indent:-4.5pt;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Form
10-K for Fiscal Year Ended December 31, 2015</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;margin-right:.5in;margin-top:0in;text-align:justify;text-indent:-4.5pt;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Filed
February 29, 2016</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;margin-right:.5in;margin-top:0in;text-align:justify;text-indent:-4.5pt;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">File
No. 001-10560</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Dear Ms. Collins:</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The following
information and comments are made in response to your letter dated March 29,
2016 (the &#8220;</font><i><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Comment Letter</font></i><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#8221;) to Benchmark Electronics, Inc. (the &#8220;</font><i><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Company</font></i><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#8221;).&#160;
Referring to specific points communicated to the Company in the Comment Letter,
we hereby submit the following responses on behalf of the Company.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Management&#8217;s Discussion and
Analysis of Financial Condition and Results of Operations</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Critical Accounting Policies
and Estimates</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Impairment of Long-Lived
Assets and Goodwill, page 37</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:27.0pt;text-indent:-27.0pt;"><i><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">1.</font></i><i><font color=black face="Times New Roman" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font></i><i><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">You disclose that, based on
your qualitative assessment, you concluded it was more likely than not goodwill
was not impaired. Please describe the factors considered when concluding a
quantitative impairment test was not necessary. For example, explain how you
considered the fact that revenue for your two reporting units with goodwill
declined in the current year and that your market capitalization was below your
book value at each quarter end during fiscal 2015. Refer to ASC 350-20-35-3C.</font></i></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Response 1:&#160; </font></b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">As of December
31, 2015, the Company&#8217;s goodwill balance totaled $199.3 million, of which $38.1
million was associated with our Asia reporting unit and $161.2 million was associated
with our Americas reporting unit. The goodwill associated with our Americas reporting
unit included $7.9 million of goodwill resulting from our 2013 acquisition of
the EMS segment of CTS Corporation, and $153.3 million of goodwill associated
with our Secure Communication acquisition in November 2015. </font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The Company did
not perform a step 1 quantitative assessment of the recoverability of goodwill during
2015 because, as a result of its qualitative assessment, the Company concluded
that it was not more likely than not that the fair value of the reporting units
was less than their carrying value, including goodwill. </font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The Company
advises the Staff that its qualitative analysis took into consideration the
factors discussed in ASC 350-20-35-3C, in addition to other factors discussed
below, during the year ended December 31, 2015 through the date of filing the
Form 10-K:</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">a.</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Macroeconomic
conditions</font></u></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">At
the time we performed our qualitative analysis, Global GDP growth per the
International Monetary Fund was projected at 3.4% in 2016, while US GDP growth
per the Wall Street Journal Economic Forecasting Survey was forecasted at
approximately 2.4%. Slowing growth in industrials, lower telecommunications
capital expenditures and overall strength of the U.S. dollar caused mixed
results for</font></p>









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<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Securities and Exchange
Commission</font></font></p>

<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">April 8, 2016</font></font></p>

<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Page </font><font style="display:none;mso-hide:all;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;"></font></font></font><font face="Times New Roman,serif" style="border:none;"><font style="mso-no-proof:yes;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">2</font></font></font><font face="Times New Roman,serif" style="border:none;mso-no-proof:yes;"><font style="display:none;mso-hide:all;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;"></font></font></font><font face="Times New Roman,serif" style="border:none;">&nbsp;</font></p>

<p align=left style="border:none;margin:0in;margin-bottom:10.0pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;text-align:left;"><font style="border:none;"><font face=Calibri,sans-serif lang=EN-US style="font-size:11.0pt;line-height:115%;">&nbsp;</font></font></p>


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<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">our competitors
and customers during 2015. However, we did not believe these were indications
of any impairment in either of our reporting units.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">b.</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Industry and
market considerations</font></u></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">We
saw positive indicators with new customers and new opportunities, in addition
to the opportunities related to the recent acquisition of Secure.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">c.</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Cost
factors</font></u></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">We
incorporated any expected increases in costs into our ongoing forecasts. In
addition, costs of raw materials are essentially passed through to our
customer. Increases in these types of costs are periodically adjusted through
re-pricings of product during the terms of a customer contact.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">d.</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Overall
financial performance</font></u></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">In
evaluating whether it was more likely than not that the fair values of our
reporting units were less than their carrying amounts, we assessed our overall
financial performance. While 2015 revenues decreased from 2014, our overall
operating margin and net cash provided by operations increased over this same
period.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#160;&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">e.</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Entity-specific
events</font></u></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">We
considered that there were no relevant entity-specific events such as changes
in management, key personnel, or customers. Additionally, there was no
contemplation of bankruptcy and no outstanding material litigation to consider.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">f.</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Events
affecting a reporting unit</font></u></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">No
intervening events occurred that would indicate that the carrying value of the
reporting units had been impaired.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">g.</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><u><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Share
price</font></u></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">While
we have not observed a sustained decrease in our share price during 2015, there
was a period of decreased share price. We believe the price decline was related
to a lack of revenue growth, despite our improved cash flows and operating
margins. We considered the price decrease, but did not believe that it would be
sustained or that it was indicative of the Company&#8217;s overall strategy or future
growth.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Although
the Company&#8217;s market capitalization, calculated using outstanding common shares
multiplied by the closing price on the measurement date, decreased during 2015
below the carrying value of the Company&#8217;s consolidated shareholders&#8217; equity
during 2015, it should be noted that no control premium is included in this
calculation. If a control premium were considered, we believe the fair value of
each reporting unit would be higher than its market capitalization.</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">In addition to
the above, we also considered the following for each reporting unit:</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Asia reporting
unit.</font></b></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#8226;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The
amount of excess or &#8220;cushion&#8221; between the fair value and its carrying amount:</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:1.0in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#9675;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Prior
year annual impairment tests performed during the fourth quarters of 2011, 2010
and 2009, resulted in no impairment since we estimated that the fair value of
our Asia reporting unit exceeded its carrying amount by approximately 25%, 117%
and 147%, respectively, at the time our impairment tests were performed. The
decrease in 2011 resulted primarily from the flooding in Thailand that
significantly impacted our operations during the fourth quarter of 2011 and
into 2012. The Thailand division was fully recovered in 2013. Although revenues
for our Asia reporting unit were lower in 2015 than 2014 and 2013, they were
above 2011, 2010 and 2009 when our impairment tests indicated there was no
impairment. In addition, operating margins, </font><!-- Do not modify beyond this point! !--><a name=bcl_connect_next></a></p>
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<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Securities and Exchange
Commission</font></font></p>

<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">April 8, 2016</font></font></p>

<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Page </font><font style="display:none;mso-hide:all;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;"></font></font></font><font face="Times New Roman,serif" style="border:none;"><font style="mso-no-proof:yes;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">3</font></font></font><font face="Times New Roman,serif" style="border:none;mso-no-proof:yes;"><font style="display:none;mso-hide:all;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;"></font></font></font><font face="Times New Roman,serif" style="border:none;">&nbsp;</font></p>

<p align=left style="border:none;margin:0in;margin-bottom:10.0pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;text-align:left;"><font style="border:none;"><font face=Calibri,sans-serif lang=EN-US style="font-size:11.0pt;line-height:115%;">&nbsp;</font></font></p>


</DIV>
<p align=left style="margin-bottom:0in;margin-left:1.0in;margin-right:0in;margin-top:0in;text-align:left;"><a name=bcl_connect_prev></a><!-- Do not modify before this point! !--><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">excluding
restructuring charges and Thailand flood-related items, for the Asia Reporting
unit increased over this same time period.</font></p>

<p align=left style="margin-bottom:0in;margin-left:1.0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#8226;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Changes
in the reporting unit or the economic environment in which it operates:</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:1.0in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#9675;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">We
concluded that there were no significant adverse events or changes in
circumstances with respect to the economic environment that would lead management
to conclude that it was more likely than not that the carrying value of the
Asia reporting unit exceeded its fair value as of December 31, 2015. Our Asia
reporting unit generated operating margins of 7.2% in 2015, a slight decrease
from 2014 despite a 17.7% decline in revenue over this same time period.</font></p>

<p align=left style="margin-bottom:0in;margin-left:1.0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Americas
reporting unit.</font></b></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#8226;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The
Secure acquisition was completed in November 2015 and we obtained a third-party
valuation of the acquisition and resulting intangible assets.</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#8226;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The
CTS acquisition was completed in the fourth quarter of 2013 and we obtained a
third-party valuation of the acquisition and resulting intangible assets at
that time.</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#8226;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Changes
in the reporting unit or the economic environment in which it operates:</font></p>

<p align=left style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin-bottom:0in;margin-left:1.0in;margin-right:0in;margin-top:0in;text-align:left;text-indent:-.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&#9675;</font><font face="Times New Roman" lang=EN-US style="font-size:7.0pt;line-height:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">We
concluded that there were no significant adverse events or changes in circumstances
with respect to the economic environment that would lead management to conclude
that it was more likely than not that the carrying value of the Americas
reporting unit exceeded its fair value as of December 31, 2015. Income from
operations in the Americas increased significantly from 2014 to 2015 despite a
slight decline in revenues during the same period. The increase in operating
income related to the benefits realized from our increased higher-value market
revenue base, ongoing operational excellence initiatives and increased
utilization associated with our restructuring activities.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.25in;text-indent:-.25in;"><i><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">2.</font></i><i><font color=black face="Times New Roman" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font></i><i><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Please tell us your
consideration to disclose more specific information about the variability in
your goodwill impairment analysis. In this regard, please describe the factors
and trends that are most significant to your analysis for each reporting unit
and describe any reasonably likely events or circumstances that that could
cause your conclusion to change. Refer to Section V of SEC Release No. 33-8350.
</font></i></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Response 2:&#160; </font></b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The analysis of
each reporting unit discussed above is sensitive to changes in underlying
assumptions and factors. As a result, there can be no assurance that the
assumptions made for purposes of the annual goodwill impairment analysis will
prove to be accurate predictions of the future. The most significant events or
circumstances that could reasonably be expected to negatively affect the
factors and trends we used in our analysis and ultimately impact the estimated
fair value of these reporting units would include (i) a severe macroeconomic
downturn in the business environment in which the reporting units operate, (ii)
a significant and sustained deterioration in operating income or (iii) a
significant and sustained decline in our market capitalization. The Company
acknowledges the Staff&#8217;s comment, and, in future filings, we will disclose more
specific information about the variability in our goodwill impairment analysis.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:27.0pt;text-indent:-27.0pt;"><i><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">3.</font></i><i><font color=black face="Times New Roman" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font></i><i><font color=black face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Please tell us your
consideration to disclose a qualitative description of the factors that make up
the goodwill recognized in the Secure Communication Systems, Inc. acquisition.
Refer to ASC 805-30-50-1(a).</font></i></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Response 3:&#160; </font></b><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">The Company
acknowledges the Staff&#8217;s comment, and, in future filings, will expand our
footnote disclosure to include a qualitative description of the factors that
make up the goodwill recognized in business acquisitions. In future filings we
would revise our disclosure of the Secure acquisition to include the following:
&#8220;The Secure acquisition deepened Benchmark&#8217;s engineering capabilities and
enhanced its ability to serve customers in the highly regulated industrial
markets, including aerospace and defense. The goodwill recognized in connection
with the acquisition represents the future economic benefit arising from assets
acquired that could not be individually </font><!-- Do not modify beyond this point! !--><a name=bcl_connect_next></a></p>
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<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Securities and Exchange
Commission</font></font></p>

<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">April 8, 2016</font></font></p>

<p align=left style="border:none;margin:0in;margin-bottom:.0001pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;tab-stops:center 3.25in right 6.5in;text-align:left;"><font face="Times New Roman,serif" style="border:none;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">Page </font><font style="display:none;mso-hide:all;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;"></font></font></font><font face="Times New Roman,serif" style="border:none;"><font style="mso-no-proof:yes;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;">4</font></font></font><font face="Times New Roman,serif" style="border:none;mso-no-proof:yes;"><font style="display:none;mso-hide:all;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;"></font></font></font><font face="Times New Roman,serif" style="border:none;">&nbsp;</font></p>

<p align=left style="border:none;margin:0in;margin-bottom:10.0pt;mso-border-shadow:yes;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;text-align:left;"><font style="border:none;"><font face=Calibri,sans-serif lang=EN-US style="font-size:11.0pt;line-height:115%;">&nbsp;</font></font></p>


</DIV>
<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><a name=bcl_connect_prev></a><!-- Do not modify before this point! !--><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">identified and
separately recognized and is attributable to the general reputation,
acquisition synergies and expected future cash flows of the acquisition as well
as the nature of Secure&#8217;s products and services and its competitive position in
the marketplace.&#8221; </font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">In connection
with our responses, we acknowledge that: </font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
Company is responsible for the adequacy and accuracy of the disclosure in the
filing;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Staff
comments or changes to disclosures in response to Staff comments do not
foreclose the Commission from taking any action with respect to the filing; and</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:left;text-indent:-.25in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
Company may not assert Staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">Thank you for
your assistance.&#160; If you have any questions or further comments, please contact
me at (979)&nbsp;848-5436.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:3.5in;text-align:left;text-indent:.5in;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>

<div align=left><table border=0 cellpadding=0 cellspacing=0 style="border-collapse:collapse;width:100%;">
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  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">Sincerely,</font></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></b></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">Benchmark
  Electronics, Inc.</font></b></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><b><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></b></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">By: </font><u><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">/s/
  Donald F. Adam</font></u></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&#160;&#160;&#160;&#160;&#160;&#160; Donald
  F. Adam</font></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&#160;&#160;&#160;&#160;&#160;&#160; Chief
  Financial Officer</font></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=60% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=7% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">cc:</font></p>
  </td>
 <td colspan=2 valign=top width=93% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">Gayla J.
  Delly, President &amp; Chief Executive Officer, Benchmark Electronics, Inc.</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=7% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=93% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">Scott R.
  Peterson, General Counsel, Benchmark Electronics, Inc.</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=7% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=93% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">KPMG LLP</font></p>
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">Cravath,
  Swaine &amp; Moore LLP</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=7% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:normal;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=93% style="padding:0in 5.4pt 0in 5.4pt;">&nbsp;</td>
 </tr>
<tr>
  <td width=7% style="padding:0in 0in 0in 0in;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:115%;">&nbsp;</font></p>
  </td>
 <td width=53% style="padding:0in 0in 0in 0in;">
  <p align=left style="margin:0in;margin-bottom:.0001pt;text-align:left;"><font face="Times New Roman,serif" style="font-size:10.0pt;line-height:115%;">&nbsp;</font></p>
  </td>
 <td width=40% style="padding:0in 0in 0in 0in;">&nbsp;</td>
 </tr>
</table></div>



<p style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman,serif" lang=EN-US style="font-size:10.0pt;line-height:115%;">&nbsp;</font></p>




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