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SEC Comment Letter for Johnson Controls International plc (JCI) (CIK 0000833444) (JCI) — Jul 6, 2016

Johnson Controls International plc (JCI) (CIK 0000833444)
Date: July 6, 2016 · CIK: 0000833444 · Accession: 0000000000-16-083238

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-13836

Date
July 6, 2016
Author
/s/ Kathleen Krebs, for
Form
UPLOAD
Company
Johnson Controls International plc (JCI) (CIK 0000833444)

Letter

Mail Stop 3720 July 6, 2016 George R. Oliver Chief Executive Officer Tyco International plc Unit 1202 Building 1000 City Gate Mahon, Cork, Ireland

Re: Tyco International plc Form 10-K for Fis cal Year Ended September 25, 2015 Filed November 13 , 2015 File No. 001-13836

Dear Mr. Oliver :

We have completed our review of your filing s. 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 filing s 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kathleen Krebs, for

Show Raw Text
Mail Stop 3720

July 6, 2016

George R. Oliver
Chief Executive Officer
Tyco International plc
Unit 1202 Building 1000 City Gate
Mahon, Cork, Ireland

Re: Tyco International plc
Form 10-K for Fis cal Year Ended September 25, 2015
Filed November 13 , 2015
File No. 001-13836

Dear Mr. Oliver :

We have completed our review of your filing s.  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 filing s 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 s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Kathleen Krebs, for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications