SEC Comment Letter for Johnson Controls International plc (JCI) (CIK 0000833444) (JCI) — Feb 25, 2013
Johnson Controls International plc (JCI) (CIK 0000833444)
Date: Feb. 25, 2013 · CIK: 0000833444 · Accession: 0000000000-13-010467
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-13836
Letter
February 25, 2013 Via E -mail Mr. Arun Nayar 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 28, 2012 Filed November 16, 2012 File No. 001-13836
Dear Mr. Nayar :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action wi th respect to the company or its 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 responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Robert S. Littlepage for
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February 25, 2013 Via E -mail Mr. Arun Nayar 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 28, 2012 Filed November 16, 2012 File No. 001-13836 Dear Mr. Nayar : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action wi th respect to the company or its 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 responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage for Larry Spir gel Assistant Director Cc: Judith Reinsdorf, General Counsel