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[KIRKLAND & ELLIS LETTERHEAD]
Andrew E. Nagel
To Call Writer Direct:
212 446-4973
November 21, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: MCMS, Inc. Registration Statement on Form 8-A
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Ladies and Gentlemen:
Reference is made to the Registration Statement on Form 8-A (the "Form
8-A") filed on behalf of MCMS, Inc., a Delaware corporation (the "Company"), on
September 26, 2000. We have been advised by the staff of the Commission that the
Form 8-A will become effective automatically 60 days after filing even if the
Company's Registration Statement on Form S-1 (the "Form S-1") is not yet
effective. Accordingly, we hereby request that the Form 8-A be withdrawn. We
anticipate that we will refile the Form 8-A at a later date, together with a
request to accelerate effectiveness to the date the Form S-1 becomes effective.
Should you have any questions regarding this matter, please feel free
to contact the undersigned at the above number.
Very truly yours,
/s/Andrew E. Nagel
Andrew E. Nagel
