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<SEC-DOCUMENT>0001104659-09-068564.txt : 20100312
<SEC-HEADER>0001104659-09-068564.hdr.sgml : 20100312
<ACCEPTANCE-DATETIME>20091204130045
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-09-068564
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			METHODE ELECTRONICS INC
		CENTRAL INDEX KEY:			0000065270
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC CONNECTORS [3678]
		IRS NUMBER:				362090085
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7401 W WILSON AVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60706
		BUSINESS PHONE:		7088676777

	MAIL ADDRESS:	
		STREET 1:		7401 WEST WILSON AVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60706
</SEC-HEADER>
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<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">December&nbsp;4,
2009</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ms.&nbsp;Julie
Sherman, Accounting Reviewer</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">United
States Securities and Exchange Commission</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100
F Street, N.E.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington,
D.C. 20549</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Re:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Methode
Electronics,&nbsp;Inc.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-K
for the Fiscal-Year ended May&nbsp;2, 2009</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Definitive
Proxy Statement filed August&nbsp;6, 2009</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">File
No.&nbsp;001-33731</font></u></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Ms.&nbsp;Sherman:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This letter sets forth the response of Methode
Electronics,&nbsp;Inc. (the &#147;Company&#148;) to the Commission&#146;s comment letter dated
November&nbsp;18, 2009.&#160; The Company has
reproduced the Staff&#146;s question and indicated its response thereafter.&#160; The Company has reviewed this response with
outside legal counsel.&#160; The Company
believes that the following response appropriately addresses the Staff&#146;s
comment.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Definitive Proxy Statement filed August&nbsp;6,
2009</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 45.85pt;text-indent:-45.85pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Performance-Based
Targets, Page&nbsp;20</font></u></p>

<p style="margin:0in 0in .0001pt 45.85pt;text-indent:-45.85pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><u><font size="2" style="font-size:10.0pt;font-weight:bold;">Comment</font></u></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">:</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><font size="2" style="font-size:10.0pt;">We note your response to prior comment 9.&#160;
With respect to the omission of pre-tax margins related to the company,
we request that you provide additional analysis.&#160; Specifically, the causal connection between
the disclosure of past performance targets and any present or future
competitive harm is not clear.&#160; If you
believe that your performance targets may be omitted due to the risk of
competitive harm, please provide additional detailed analysis in support of
this conclusion.&#160; We request that you
address, with greater specificity, how the disclosure of performance targets
for a past fiscal year might be expected to affect the particular business
decisions of your competitors and suppliers and, in so doing, place you at a
competitive disadvantage.&#160; Refer to
Instruction 4 of Item 402(b)&nbsp;of Regulation S-K.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response</font></u></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">:</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">As discussed in detail in our response to prior comment 9 and in reliance
on Instruction 4 to Item 402(b)&nbsp;of Regulation S-K, we intend to exclude
from our 2010 Proxy Statement those performance targets that relate to pre-tax
margins.&#160; We have set forth below
additional information regarding the causal connection between the </font></p>

<p align="center" style="margin:0in 0in .0001pt .5in;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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</div>
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">disclosure of this information
and the competitive harm to the Company.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As previously disclosed to the
Staff, these performance targets include the following: (i)&nbsp;the Company
attaining a minimum amount of new business with a minimum pre-tax margin and (ii)&nbsp;a
non-reporting business unit or a product line attaining a minimum amount of new
business with a minimum pre-tax margin.&#160;
The performance target under (i)&nbsp;is applicable only to our chief
executive officer. The performance targets under (ii)&nbsp;apply to three
executive officers and relate to one business unit and four product lines.&#160; We stress again that none of these margins
are disclosed in any of our other SEC filings.&#160;
We believe that we would suffer competitive harm from both our
competitors and our customers if this confidential commercial or financial
information is disclosed.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Competitive Harm from Competitors</font></u><font size="2" style="font-size:10.0pt;">.&#160; We note that substantially all of
these pre-tax margins apply to newer products or technologies and/or new
geographic regions targeted for expansion.&#160;
We believe that the Company will be subject to extreme competition as it
attempts to expand into these new products, technologies and geographic
regions.&#160; As you would expect, the
Company will only allocate the necessary resources to develop this technology
and expand into these new products or regions if it is able to obtain certain
minimum pre-tax margins on the relevant products.&#160; A competitor having information regarding
these pre-tax margins, even on a historical basis, would be able to use this
information to compete on pricing and/or alternative technological
solutions.&#160; The Company does not expect
to have any information regarding the pre-tax margins of the relevant
competitors.&#160; Moreover, while historic,
the Company seeks to maintain pre-tax margins at relatively consistent, if not even
wider levels.&#160; Thus, disclosure in one
year could be used by competitors as an indication of likely margins in
subsequent periods.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In order to make our point, we submit a h</font><font size="2" style="font-size:10.0pt;">ypothetical
example.&#160; In the event the Company is
able to develop a larger presence in a new region, it will experience more
competition from competitors.&#160; If a
competitor is aware of our targeted pre-tax margins for the relevant product,
it would have a strong indicator of the Company&#146;s likely &#147;first round&#148;
pricing.&#160; With this knowledge, we believe
the competitor could consistently submit lower pricing.&#160; In such cases, the Company is not likely to
be awarded this new business.&#160;
Additionally, over time, the Company may gain a reputation as being the
more expensive supplier, and being put into a &#147;non-preferred&#148; category at the
inception of entering a new market with new competitors.&#160; In such a case, the Company would seriously
consider exiting the market, thus impairing its own stability, growth goals
and, most importantly, competitiveness.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Competitive Harm from Customers</font></u><font size="2" style="font-size:10.0pt;">. &#160;The disclosure of these pre-tax
gross margins would also cause us to suffer competitive pricing harm because
our customers would have useful information regarding our margins to negotiate
lower prices for specific products.&#160; This
raises a substantial concern since many of our products are subject to
multi-year production runs with annual price negotiations.&#160; This is a particular concern with respect to
our automotive customers in this recession when these customers are
aggressively seeking to lower their costs.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In support of our point, we
submit a second h</font><font size="2" style="font-size:10.0pt;">ypothetical example.&#160;
An automotive OEM </font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">awards the Company a purchase order to furnish a
single sensor product that employs new patented technology.&#160; This product will replace two sensors and is
priced below the aggregate price for the two sensors being replaced.&#160; This is a win-win situation for both the
Company and the automotive OEM.&nbsp; However, if the automotive OEM customer
realized that a Company executive earned a portion of his annual bonus based on
achieving double-digit pre-tax margins on this type of product, they could use
this knowledge to push for lower pricing, thereby also impairing the Company&#146;s
profitability and competitiveness.&#160; In
the Company&#146;s experience, automotive OEMs deem single-digit margins adequate
for their suppliers.&#160; Additionally, we
are aware that at least one automotive OEM customer has reviewed our SEC
filings and listened to the Company&#146;s quarterly earnings conference call.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Timken Company v. United States Customs Service</font></u><font size="2" style="font-size:10.0pt;">.&#160; Finally, as we previously noted, we stress
that the U.S. District Court, District of Columbia has suggested that
disclosure of a company&#146;s profit margin could cause competitive harm.&#160; In <i>Timken Company v. United
States Customs Service</i>, 491 F. Supp. 557 (D.D.C. 1980), the court
noted that disclosure of profit margin could give a company&#146;s competitors
insight into the company&#146;s &#147;competitive strengths and weakness.&#148; <i>Id.</i> at 559.&#160; As such,
the court concluded that disclosure of certain sensitive information that could
be used to calculate a company&#146;s cost of production could result in substantial
competitive injury. <i>Id.</i> at 559-60.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For the reasons set forth
above, we believe that the Company would suffer competitive harm from both our
competitors and our customers if these pre-tax margins are disclosed, even on a
historical basis.&#160; As such, we intend to
exclude this information from our 2010 Proxy Statement in reliance on
Instruction 4 to Item 402(b)&nbsp;of Regulation S-K.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*&#160; *&#160; *&#160; *</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Thank
you for your consideration in these matters.&#160;
If you have any further questions regarding these matters, please do not
hesitate to contact me.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very
  truly yours,</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/
  Douglas A. Koman</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Douglas
  A. Koman</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief
  Financial Officer</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
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