SEC Comment Letter for Johnson Controls International plc (JCI) (CIK 0000833444) (JCI) — Jun 9, 2015
Johnson Controls International plc (JCI) (CIK 0000833444)
Date: June 9, 2015 · CIK: 0000833444 · Accession: 0000000000-15-030716
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-13836
Letter
June 9, 2015 Mr. Arun Nayar Executive Vice President and Chief Financial Officer Tyco International plc Unit 1202 Building 1000 City Gate Mahon, Cork Ireland
Re: Tyco International plc Form 10-K for the Fiscal Year Ended September 26, 2014 Filed November 14, 2014 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 Un ited 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
Show Raw Text
June 9, 2015 Mr. Arun Nayar Executive Vice President and Chief Financial Officer Tyco International plc Unit 1202 Building 1000 City Gate Mahon, Cork Ireland Re: Tyco International plc Form 10-K for the Fiscal Year Ended September 26, 2014 Filed November 14, 2014 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 Un ited 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 Carlos Pacho Senior Assistant Chief Accountant cc: Judith Reinsdorf – General Counsel