March 30, 2022
CORRESPONDENCE VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
| Attn: | Heather Clark |
Andrew Blume
| Re: | Materion Corporation |
Form 10-K for the Year Ended December 31, 2021
Form 8-K Furnished February 17, 2022
File No. 001-15885
Ladies and Gentlemen:
Materion Corporation, an Ohio corporation (the “Company”), is submitting this letter in response to the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated March 21, 2022 (the “Comment Letter”), in regard to the above-referenced Form 10-K for the fiscal year ended December 31, 2021 (the “Form 10-K”) and the Form 8-K furnished by the Company on February 17, 2022 (the “Form 8-K”).
The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on or before April 8, 2022. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.
If you have any questions regarding the foregoing, please do not hesitate to contact the undersigned at 216.383.6889.
Very truly yours,
/s/ Shelly M. Chadwick
Shelly M. Chadwick
Chief Financial Officer