Correspondence 0001193125-24-103048 from Aon plc (AON) (CIK 0000315293) (AON)
Aon plc (AON) (CIK 0000315293)
Date: April 19, 2024 · CIK: 0000315293 · Accession: 0001193125-24-103048
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File numbers found in text: 333-277342
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CORRESP 1 filename1.htm CORRESP Aon plc 200 East Randolph Street Chicago, IL 60601 (312) 381-1000 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Sarmad Makhdoom Lory Empie Robert Arzonetti Tonya Aldave April 19, 2024 Aon plc Registration Statement on Form S-4 File No. 333-277342 Dear Mr. Makhdoom, Ms. Empie, Mr. Arzonetti and Ms. Aldave: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Aon plc (the “Registrant”) hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective under the Securities Act by 4:00 p.m. (New York City time) on April 23, 2024. The Registrant hereby affirms that it is aware of its obligations under the Securities Act. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Registrant’s counsel, Jin-Kyu Baek at (212) 474-1408, and then send written confirmation to the addressees listed on the cover of the Registration Statement. * * * Sincerely, AON PLC /s/ Darren Zeidel Name: Darren Zeidel Title: Executive Vice President, General Counsel and Company Secretary