SEC Comment Letter for Johnson Controls International plc (JCI) (CIK 0000833444) (JCI) — Mar 8, 2010

Johnson Controls International plc (JCI) (CIK 0000833444)
Date: March 8, 2010 · CIK: 0000833444 · Accession: 0000000000-10-012875

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Document Type

Confidence

SEC Posture

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Reasoning

Date

March 8, 2010

Author

Robert S. Littlepage, Jr.

Form

UPLOAD

Company

Johnson Controls International plc (JCI) (CIK 0000833444)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 March 8, 2010 Mr. Christopher J. Coughlin Chief Financial Officer Tyco International Ltd. Freier Platz 10 CH-8200 Schaffhausen, Switzerland RE: Tyco International Ltd. Form 10-K for Fiscal Year Ended September 25, 2009 Filed November 17, 2009 File No. 1-13836

Dear Mr. Coughlin: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , /s/ Robert S. Littlepage, Jr. / f o r / L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 3720
March 8, 2010

Mr. Christopher J. Coughlin Chief Financial Officer Tyco International Ltd. Freier Platz 10 CH-8200 Schaffhausen, Switzerland
 RE: Tyco International Ltd.
Form 10-K for Fiscal Year Ended September 25, 2009
  Filed November 17, 2009
File No. 1-13836

Dear Mr. Coughlin:   We have completed our review of your Form  10-K and related filings and do not, at this
time, have any further comments.             S i n c e r e l y ,           /s/ Robert S. Littlepage, Jr.          / f o r /  L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r

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