SEC Comment Letter 0000000000-23-000824 to Aon plc (AON) (CIK 0000315293) (AON)
Aon plc (AON) (CIK 0000315293)
Date: Jan. 25, 2023 · CIK: 0000315293 · Accession: 0000000000-23-000824
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File numbers found in text: 001-07933
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United States securities and exchange commission logo
January 25, 2023
Christa Davies
Chief Financial Officer
Aon plc
The Metropolitan Building
James Joyce Street
Dublin 1, Ireland D01 K0Y8
Re:Aon plc
Form 10-K for the Fiscal Year Ended December 31, 2021
File No. 001-07933
Dear Christa Davies:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Finance