<SEC-DOCUMENT>0001206774-14-002068.txt : 20141007
<SEC-HEADER>0001206774-14-002068.hdr.sgml : 20141007
<ACCEPTANCE-DATETIME>20140710060024
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001206774-14-002068
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140710

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:		1650 TECHNOLOGY DRIVE
		STREET 2:		SUITE 700
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110
		BUSINESS PHONE:		408 944 4000

	MAIL ADDRESS:	
		STREET 1:		1650 TECHNOLOGY DRIVE
		STREET 2:		SUITE 700
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE></TITLE>
</HEAD>

<BODY bgcolor=#ffffff>
<BR>
<P align=center><FONT face="Times New Roman" size=2>July <FONT STYLE="BACKGROUND-COLOR: transparent">10</FONT>, 2014 </FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>VIA EDGAR </FONT></B></P>
<div align=left><FONT face="Times New Roman" size=2>Securities and Exchange
Commission<BR>Division of Corporation Finance<BR>100 F Street, N.E.
<BR></FONT><FONT face="Times New Roman" size=2>Washington, DC 20549 </FONT></div>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="5%"><FONT face="Times New Roman" size=2>Attention:&nbsp; </FONT></TD>
    <TD noWrap align=left width="94%"><FONT face="Times New Roman" size=2>Maryse Mills-Apenteng, Special
  Counsel</FONT></TD></TR>
  <TR>
    <TD noWrap align=left width="5%"></TD>
    <TD noWrap align=left width="94%"><FONT size=2 face="Times New Roman">Jeff Kauten, Staff Attorney</FONT></TD></TR></TABLE><BR>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD noWrap align=left width="1%"><FONT face="Times New Roman" size=2>Re:</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD noWrap align=left width="97%"><B><FONT face="Times New Roman" size=2>Quantum
      Corporation</FONT></B></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="97%"><B><FONT face="Times New Roman" size=2>Preliminary Proxy
      Statement on Schedule 14A</FONT></B></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="97%"><B><FONT face="Times New Roman" size=2>Filed June 26,
      2014</FONT></B></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="97%"><B><FONT face="Times New Roman" size=2>File No.
      001-13449</FONT></B></TD></TR></TABLE><BR>
<P align=left><FONT face="Times New Roman" size=2>Ladies and Gentlemen:
</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>On behalf of Quantum
Corporation (&#147;Quantum,&#148; or the &#147;Company&#148;), we are submitting this letter in
response to the comments from the staff (&#147;Staff&#148;) of the Securities and Exchange
Commission (the &#147;Commission&#148;) contained in the letter dated July 3, 2014 (the
&#147;Comment Letter&#148;) regarding the above referenced Preliminary Proxy Statement on
Schedule <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">14A. Concurrently with the filing of this letter, the Company has filed a revised Preliminary Proxy Statement on Schedule 14A (the &#147;Revised Proxy Statement&#148;).</FONT> For your
convenience, we have repeated your comments below in italics, and the headings
and numbered responses in this response letter correspond to the headings and
numbered comments contained in the Comment Letter.</FONT></P>
<P align=left><U><FONT face="Times New Roman" size=2>General</FONT></U></P>
<P align=left><I><FONT face="Times New Roman" size=2>1. Please fill in the
blanks in your preliminary proxy statement.</FONT></I></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>The
Company respectfully advises the Staff that the information required to fill in
the blanks is not known at this time, but the Company will fill in all blanks in
its definitive proxy statement </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>2. </FONT><I><FONT face="Times New Roman" size=2>Please disclose that stockholders who grant a
proxy to you will be precluded from exercising their full voting authority for
the election of directors, given that you are proposing only five nominees for
seats on the board of directors.</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>In response to the Staff&#146;s comment, the
Company has amended the disclosure on pages <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">2</FONT> and <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">3</FONT> of the <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">Revised</FONT> Proxy Statement
to address the concerns noted in the Staff&#146;s comment. The Company has included
additional disclosure highlighting the consequences to the Company&#146;s
stockholders of using the Company&#146;s proxy card to vote for the Company&#146;s five
director nominees, namely that such stockholders will only be able to vote for
five of nine directors. The Company notes that such disclosure also appears in
Proposal One (Election of Directors). </FONT></P>
<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><U><FONT face="Times New Roman" size=2>Information Concerning
Solicitation and Voting</FONT></U></P>
<P align=left><U><FONT face="Times New Roman" size=2>Solicitation, page
5</FONT></U><FONT face="Times New Roman" size=2> </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>3. </FONT><I><FONT face="Times New Roman" size=2>You indicate that proxies may be solicited by
certain of your officers, directors and regular employees personally or by
telephone, e-mail or otherwise. Please be advised that all written soliciting
materials, including any e-mails or scripts to be used in soliciting proxies,
must be filed under the cover of Schedule 14A on the date of first use. Refer to
Rule 14a-6(b) and (c). Please confirm your understanding.</FONT></I></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>The
Company respectfully advises the Staff that it understands the requirements
under Rule 14a-6(b) and (c) and will file applicable materials accordingly.
</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>4. </FONT><I><FONT face="Times New Roman" size=2>We note your disclosure that regular employees of
the company may solicit proxies. Please describe the class or classes of regular
employees. See Item 4(b)(2) of Schedule 14A.</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">The Company respectfully advises the Staff that it has determined that none of its regular employees will solicit proxies. Accordingly, the Company has deleted the disclosure on page 5 of the Revised Proxy Statement that regular employees of the Company may solicit proxies.</FONT> </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>5. </FONT><I><FONT face="Times New Roman" size=2>Please disclose the contracts with third parties
under which a change of control may be triggered by a change in a majority of
the seats on the board of directors.</FONT></I></P>
<P align=left><I><FONT face="Times New Roman" size=2></FONT></I><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>The
Company respectfully advises the Staff that it has amended the disclosure on
page <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">5</FONT> of the <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">Revised</FONT> Proxy Statement to state that a change in a majority of the
seats on the board of directors will constitute a change of control under
certain contracts with third parties, including the Company&#146;s Credit Agreement
and its Directors&#146; and Officers&#146; Liability Insurance Policy. </FONT></P>
<P align=left><U><FONT face="Times New Roman" size=2>Additional Information on
the Mechanics of Cumulative Voting, page 6</FONT></U></P>
<P align=left><FONT face="Times New Roman" size=2>6. </FONT><I><FONT face="Times New Roman" size=2>We note your disclosure that the Proxy Committee
may vote stockholders&#146; shares for fewer than nine nominees. Given that you are
only nominating five individuals for seats on the board of directors, it appears
to be certain that the Proxy Committee will vote for fewer than nine nominees.
Similar disclosure appears on page 20. Please advise.</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>The Company respectfully advises the
Staff that it has amended the disclosure on page <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">6</FONT> of the <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">Revised</FONT> Proxy Statement to
clarify that the Proxy Committee may vote a stockholder&#146;s shares for fewer than
all five of the Company&#146;s nominees. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>7. </FONT><I><FONT face="Times New Roman" size=2>We note the following disclosure: &#147;For example, if
you grant a proxy with respect to shares representing </FONT></I><I><FONT face="Times New Roman" size=2>900 cumulative votes, and mark &#147;FOR ALL EXCEPT&#148;
one of our director nominees, the Proxy Voting </FONT></I><I><FONT face="Times New Roman" size=2>Committee may instruct the proxy holders to cast
the 900 votes for any or all of our five director nominees&#133;.&#148; This appears to
state that the Proxy Committee may instruct the proxy holders to cast votes even
for the nominees for which the stockholder has withheld authority to vote.
Please advise.</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>The Company respectfully advises the
Staff that it has amended the disclosures on page <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">6</FONT> of the <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">Revised</FONT> Proxy Statement to
clarify that the Proxy Voting Committee will only instruct the proxyholders to
cast votes only in accordance with the authority granted by the stockholder and
will not instruct the proxyholders to cast votes for any nominees for which the
stockholder has withheld authority. </FONT></P>
<P STYLE="text-align: center"><FONT face="Times New Roman"><FONT size=2 face="Times New Roman"><FONT size=3 face="Times New Roman">-</FONT>2</FONT>- </FONT></P>
<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><FONT face="Times New Roman" size=2>8. </FONT><I><FONT face="Times New Roman" size=2>We note the following disclosure: &#147;If you provide
vote allocation instructions for less than all of the votes that you are
entitled to cast, the proxy holders will retain discretionary authority to cast
your remaining votes pursuant to the instructions of the Proxy Committee, except
for any nominee for whom you have withheld authority by marking the &#145;FOR ALL
EXCEPT&#146; box.&#148; Please provide a mechanism for stockholders to avoid this result,
if they so wish.</FONT></I></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>The
Company respectfully advises the Staff that the stockholders may avoid this
result by providing vote allocation instructions for all of the votes that such
stockholder is entitled to cast or marking the &#147;FOR ALL&#148; or &#147;WITHHOLD ALL&#148; box.
The Company has amended the disclosure on page <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">7</FONT> of the <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">Revised</FONT> Proxy Statement to
clarify that if a stockholder provides instructions as to all of the votes such
stockholder is entitled to cast, the proxyholders will vote in accordance with
such instructions.</FONT></P>
<P align=left><U><FONT face="Times New Roman" size=2>Proposal One: Election of
Directors, page 19</FONT></U></P>
<P align=left><FONT face="Times New Roman" size=2>9. </FONT><I><FONT face="Times New Roman" size=2>Please disclose why you are only nominating five
directors for a nine-member board.</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>The Company respectfully advises the
Staff that it has amended the disclosure on page <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">19</FONT> of the <FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">Revised</FONT> Proxy Statement to
disclose its reasons for only nominating five directors for a nine-member board.
</FONT></P>
<P align=left><U><FONT face="Times New Roman" size=2>Proxy Card</FONT></U></P>
<P align=left><FONT face="Times New Roman" size=2>10. </FONT><I><FONT face="Times New Roman" size=2>Please state the order of priority of nominees to
which you will allocate votes, if known. If not known at this time, describe how
this determination will be made. Please also provide a means for stockholders to
affirmatively withhold authority to cumulate votes with respect to one or more
nominees.</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>The Company respectfully advises the
Staff that it does not know at this time how it will specifically allocate votes
among the nominees. The Company has amended the proxy card to state that it will
allocate votes in a manner that will result in the election of the greatest
number of the Company&#146;s nominees. The Company advises the Staff that the
stockholder may affirmatively withhold authority to cumulate votes with respect
to one or more nominees by marking the &#147;<FONT STYLE="BACKGROUND-COLOR: TRANSPARENT">FOR ALL EXCEPT</FONT>&#148; box and writing in the
number(s) of the applicable nominee(s) in the space provided. If the stockholder
wishes to specify the number of votes to be allocated to one or more nominees,
such stockholder may provide written instructions with respect to one or more
nominees in the space provided on the proxy card.</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>11. </FONT><I><FONT face="Times New Roman" size=2>Please reconcile your disclosure on the proxy card
regarding broker non-votes with the disclosure appearing on page 2, which
asserts that there will not be any broker non-votes.</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>The Company respectfully advises the
Staff that it has revised the proxy card to delete the reference to broker
non-votes. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>12. </FONT><I><FONT face="Times New Roman" size=2>Disclosure states that, if any named nominee
declines or is unable to serve as a director, the persons named as proxies will
have the authority to vote for substitute nominees. Please revise revise this
statement so that it is consistent with Rule 14a-4(c)(5).</FONT></I></P>
<P align=left><FONT face="Times New Roman" size=2><FONT size=3 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </FONT>The Company respectfully advises the
Staff that it has revised the proxy card so that the referenced language is
consistent with Rule 14a-4(c)(5). </FONT></P>
<P align=center><FONT face="Times New Roman" size=2>* * * * * </FONT></P>
<P STYLE="text-align: center"><FONT face="Times New Roman">-<FONT size=2 face="Times New Roman">3</FONT>- </FONT></P>
<HR align=center width="100%" noShade SIZE=2>

<DIV style="PAGE-BREAK-BEFORE: always"></DIV><BR>
<P align=left><FONT face="Times New Roman" size=2>The Company also acknowledges
that: </FONT></P>
<UL style="padding-left: 20pt"><LI><FONT face="Times New Roman" size=2></FONT><FONT face="Times New Roman" size=2>the Company is responsible for the adequacy and accuracy of the
  disclosure in the filing;</FONT>
  </LI><LI><FONT face="Times New Roman" size=2>staff comments or changes to
  disclosure in response to staff comments do not foreclose the Commission from
  taking any action with respect to the filing; and</FONT>
  </LI><LI><FONT face="Times New Roman" size=2>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></LI></UL>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face="Times New Roman" size=2>Should the Staff have any additional comments or questions, please
contact me at (212) 497-7702</FONT><FONT face="Times New Roman" size=2>
</FONT><FONT face="Times New Roman" size=2>or my partner, Lisa Stimmell at (650)
849-3424. We respectfully request that the Staff confirm that it has no
additional requests or comments. </FONT></P>
<TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>Very
      truly yours,</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD></TR>
<TR vAlign=bottom>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>WILSON SONSINI GOODRICH &amp; ROSATI</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>Professional Corporation</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD></TR>
<TR vAlign=bottom>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%"><FONT face="Times New Roman" size=2>/s/
      Warren de Wied</FONT></TD></TR></TABLE><BR>
<BR>
<BR>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>cc:&nbsp;&nbsp;</FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Jon Gacek, Quantum
      Corporation<BR>Shawn Hall, Quantum Corporation<BR>Steven Bochner, Wilson
      Sonsini Goodrich &amp; Rosati, PC<BR>Lisa Stimmell, Wilson Sonsini
      Goodrich &amp; Rosati, PC</FONT></TD></TR></TABLE>
<P STYLE="text-align: center"><FONT face="Times New Roman">-<FONT size=2 face="Times New Roman">4</FONT>- </FONT></P>
<HR align=center width="100%" noShade SIZE=2>

</BODY>

</HTML>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
