The maturation phase of spermatogenesis is broken into two processes - meiosis-I and meiosis-II. During this phase, diploid primary spermatocytes are reduced to haploid secondary spermatocytes, which further undergoes a second meiotic division to give four, equal haploid spermatids.
The spermatids are transformed into spermatozoa (sperms) by the process of metamorphosis called spermiogenesis. Each spermatid gives rise to one sperm.
Hence, for the production of 200 spermatozoa, only 200 spermatids are required.