SEC Comment Letter for MAGNA INTERNATIONAL (MGA) — Sep 27, 2016
MAGNA INTERNATIONAL INC
Date: Sept. 27, 2016 · CIK: 0000749098 · Accession: 0000000000-16-094754
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File numbers found in text: 001-11444
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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