July 30, 2019
Mark J. Murphy
Chief Financial Officer
Qorvo, Inc.
7628 Thorndike Road
Greensboro, North Carolina 27409-9421
Re: Qorvo, Inc.
Form 10-K for the Fiscal Year Ended March 30, 2019
Filed May 17, 2019
File No. 001-36801
Dear Mr. Murphy:
We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In some of our comments, we may ask
you to
provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.
After reviewing your response to this comment, we may have additional
comments.
Form 10-K for the fiscal year ended March 30, 2019
Notes to Consolidated Financial Statements
Note 11. Restructuring, page 67
1. Please revise this note in future filings to provide all the disclosures
required by ASC 420-
10-50, including the reconciliation of the beginning to ending liability
balances for each
major type of cost associated with the activity as called for by ASC
420-10-50-1-b.2. See
also SAB Topic 5.P.4.
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
Mark J. Murphy
Qorvo, Inc.
July 30, 2019
Page 2
You may contact Gary Newberry at (202) 551-3761 or Martin James, Senior
Assistant
Chief Accountant, at (202) 551-3671 with any questions.
FirstName LastNameMark J. Murphy Sincerely,
Comapany NameQorvo, Inc.
Division of Corporation
Finance
July 30, 2019 Page 2 Office of Electronics
and Machinery
FirstName LastName