SEC Comment Letter for ESTERLINE TECHNOLOGIES CORP (CIK 0000033619) — May 11, 2020
ESTERLINE TECHNOLOGIES CORP (CIK 0000033619)
Date: May 11, 2020 · CIK: 0000033619 · Accession: 0000000000-20-004126
AI Filing Summary & Sentiment
File numbers found in text: 333-238018
Letter
United States securities and exchange commission logo May 11, 2020 Kevin M. Stein President TransDigm Group Inc. 1301 East 9th Street, Suite 300 Cleveland, Ohio 44114 Re:TransDigm Group Inc. Registration Statement on Form S-4 Filed May 5, 2020 File No. 333-238018 Dear Mr. Stein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Michael J. Solecki
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United States securities and exchange commission logo
May 11, 2020
Kevin M. Stein
President
TransDigm Group Inc.
1301 East 9th Street, Suite 300
Cleveland, Ohio 44114
Re:TransDigm Group Inc.
Registration Statement on Form S-4
Filed May 5, 2020
File No. 333-238018
Dear Mr. Stein:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Michael J. Solecki