SEC Comment Letter for Johnson Controls International plc (JCI) (CIK 0000833444) (JCI) — Mar 21, 2012
Johnson Controls International plc (JCI) (CIK 0000833444)
Date: March 21, 2012 · CIK: 0000833444 · Accession: 0000000000-12-014451
AI Filing Summary & Sentiment
Reasoning
Referenced dates: March 2, 2012
Letter
Re: Tyco International Ltd. Form 10-K for the Fiscal Year Ended September 30, 2011 Filed November 16, 2011 File No. 1-13836 Dear Mr. Sklarsky:
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE
March 21, 2012 Via E-Mail Frank S. Sklarsky Chief Financial Officer Tyco International Ltd. Freier Platz 10 CH-8200 Schaffhausen Switzerland
We refer you to our comment letter dated March 2, 2012 re garding business contacts with Iran. We have completed our re view of this subject matter. We remind you that our comments or changes to disclo sure in response to our comments do not foreclose the Commission from taking any act ion with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are respons ible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
/s/ Cecilia Blye C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Judith A. Reinsdorf Executive Vice Presiden t and General Counsel Larry Spirgel Assistant Director Division of Cor poration Finance
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
March 21, 2012
Via E-Mail
Frank S. Sklarsky
Chief Financial Officer Tyco International Ltd. Freier Platz 10 CH-8200 Schaffhausen
Switzerland
Re: Tyco International Ltd.
Form 10-K for the Fiscal Year Ended September 30, 2011 Filed November 16, 2011 File No. 1-13836
Dear Mr. Sklarsky:
We refer you to our comment letter dated March 2, 2012 re garding business
contacts with Iran. We have completed our re view of this subject matter. We remind
you that our comments or changes to disclo sure in response to our comments do not
foreclose the Commission from taking any act ion with respect to the company or the
filing and the company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United
States. We urge all persons who are respons ible for the accuracy and adequacy of the
disclosure in the filing to be certain that the filing includes the information the Securities
Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
/s/ Cecilia Blye C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Judith A. Reinsdorf Executive Vice Presiden t and General Counsel
Larry Spirgel Assistant Director Division of Cor poration Finance