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Komag said it plans to cut 16 percent of its workforce, or 350 people, and take a one-time restructuring charge of $45 million to $60 million in the third quarter. The independent supplier of thin-film media for computer hard disk drives said it will also close two manufacturing plants, as it encounters weakness in demand for disk products in the corporate market. The company expects sharply lower sales in the third quarter over the previous quarter and an operating loss, excluding the restructuring charge.