September 6, 2019

Todd B. Schull
Executive Vice President and Chief Financial Officer
TTM Technologies, Inc.
200 East Sandpointe
Suite 400
Santa Ana, CA 92707

       Re: TTM Technologies, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2018
           Filed February 26, 2019
           File No. 000-31285

Dear Mr. Schull:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2018

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations
Gross Margin, page 42

1.    We note your disclosure and quantification of capacity utilization.
Please revise to
      describe how this measure is calculated and expand the discussion to
include the
      underlying reasons for any significant fluctuations in the measure from
period-to-period.
      Please provide revised draft disclosures in your response. Refer to Item
303(a)(3) of
      Regulation S-K.
 Todd B. Schull
FirstName LastNameTodd B. Schull
TTM Technologies, Inc.
Comapany 6, 2019
September NameTTM Technologies, Inc.
Page 2
September 6, 2019 Page 2
FirstName LastName
Notes to Consolidated Financial Statements
(1) Nature of Operations and Summary of Significant Accounting Policies
Revenue Recognition, page 66

2.       You disclose you have long term contracts which service the aerospace
and defense
         electronic market that you account for using the percentage of
completion method. Please
         revise to include terms and methodologies used in this policy that
comply with ASC 606,
         and tell us whether this policy is consistent with your policy in
accounting for your PCB
         arrangements. Also, further clarify in your disclosures any
significant differences
         between these long term contracts and the PCB arrangements. Please
include revised
         draft disclosure in your response.
        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.

       You may contact Brittany Ebbertt, Senior Staff Accountant, at
202-551-3572 or Melissa
Kindelan, Senior Staff Accountant, at 202-551-3564 if you have any questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Information Technologies
                                                             and Services