February 19, 2009
Via Edgar and Overnight Delivery
Stephen Krikorian
Securities and Exchange Commission
Division of Corporate Finance
Mailstop 4561
100 F Street, NE
Washington, D.C. 20549
Re: | Multi-Fineline Electronix, Inc. |
Form 10-K for the year ended September 30, 2008 |
Filed December 9, 2008 |
File No. 000-50812 |
Dear Mr. Krikorian:
This letter is to confirm that Multi-Fineline Electronix, Inc. (the “Company”) is in receipt of your letter dated January 30, 2009 (the “Comment Letter”) in connection with the Securities and Exchange Commission’s review of its Form 10-K for its fiscal year ended September 30, 2008 as filed on December 9, 2008.
As I discussed yesterday with Matthew Crispino, Staff Attorney, the Company hereby requests an extension for submitting a response to the Comment Letter. The Company anticipates that it will file a response to the Comment Letter no later than February 27, 2009.
If you have any further questions or comments regarding this request, please contact me at (858) 314-7662 or Tom Liguori at (714) 688-5230.
Sincerely, |
/s/ Celeste S. Ferber |
Celeste S. Ferber |
cc: Matthew Crispino Reza Meshgin Tom Liguori |