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SEC Comment Letter for Johnson Controls International plc (JCI) (CIK 0000833444) (JCI) — Apr 3, 2018

Johnson Controls International plc (JCI) (CIK 0000833444)
Date: April 3, 2018 · CIK: 0000833444 · Accession: 0000000000-18-010028

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File numbers found in text: 001-13836

Date
April 3, 2018
Author
Brian Stief
Form
UPLOAD
Company
Johnson Controls International plc (JCI) (CIK 0000833444)

Letter

April 3, 2018 Brian Stief Executive Vice President and Chief Financial Officer Johnson Controls International plc One Albert Quay Cork, Ireland Re:Johnson Controls International plc Form 10-K for the Fiscal Year Ended September 30, 2017 Filed November 21, 2017 File No. 001-13836 Dear Mr. Stief: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Division of Corporation Finance Office of Telecommunications

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April 3, 2018
Brian Stief
Executive Vice President and Chief Financial Officer
Johnson Controls International plc
One Albert Quay
Cork, Ireland
Re:Johnson Controls International plc
Form 10-K for the Fiscal Year Ended September 30, 2017
Filed November 21, 2017
File No. 001-13836
Dear Mr. Stief:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Division of Corporation Finance
Office of Telecommunications