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SEC Comment Letter for MAGNA INTERNATIONAL (MGA) — Sep 27, 2016

MAGNA INTERNATIONAL INC
Date: Sept. 27, 2016 · CIK: 0000749098 · Accession: 0000000000-16-094754

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-11444

Date
December 31, 2015
Author
/s/ Lyn Shenk
Form
UPLOAD
Company
MAGNA INTERNATIONAL INC

Letter

Mail Stop 3561 September 2 7, 2016 Vincent J. Galifi Chief Financial Officer Magna International, Inc. 337 Magna Drive Aurora, Ontario, Canada L4G 7K1

Re: Magna International, Inc. Form 40-F for Fiscal Year Ended December 31, 2015 Filed March 29, 2016 Form 6 -K Filed March 3, 2016 File No. 001-11444

Dear Mr. Galifi :

We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proce eding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the inform ation the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Lyn Shenk

Show Raw Text
Mail Stop 3561
September 2 7, 2016

Vincent J. Galifi
Chief Financial Officer
Magna International, Inc.
337 Magna Drive
Aurora, Ontario, Canada L4G 7K1

Re: Magna International, Inc.
 Form 40-F for Fiscal Year Ended December  31, 2015
Filed March 29, 2016
Form 6 -K
Filed March 3, 2016
File No. 001-11444

Dear Mr. Galifi :

We have completed our review of your filings . We remind you that our comments or changes
to disclosure in response to our comments do not foreclose the Commission from taking any action
with respect to the company or the filings and the company may not assert staff comments as a
defense in any proce eding initiated by the Commission or any person under the federal securities
laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of
the disclosure in the filings to be certain that the filings include the inform ation the Securities
Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Lyn Shenk

Lyn Shenk
Branch Chief
Office of Transportation and  Leisure