SEC Company Response from Johnson Controls International plc (JCI) (CIK 0000833444) (JCI) — Dec 15, 2016
Johnson Controls International plc (JCI) (CIK 0000833444)
Date: Dec. 15, 2016 · CIK: 0000833444 · Accession: 0001104659-16-162264
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File numbers found in text: 333-214806
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CORRESP 1 filename1.htm [Johnson Controls International plc Letterhead] December 15, 2016 VIA EDGAR AND EMAIL Larry Spirgel Assistant Director, Telecommunications Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street NE, Washington, D.C. 20549 Re: Johnson Controls International plc Registration Statement on Form S-4 Filed November 28, 2016 File No. 333-214806 Dear Mr. Spirgel: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Johnson Controls International plc (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-4, as amended by Amendment No. 1 filed on December 8, 2016, so that it will become effective at 1:00 p.m., Eastern Time, on Monday, December 19, 2016 or as soon thereafter as is practicable. Please contact Michael S. Benn (212-403-1158) of Wachtell, Lipton, Rosen & Katz with any questions you may have regarding this request. In addition, please notify Mr. Benn by telephone when this request for acceleration has been granted. JOHNSON CONTROLS INTERNATIONAL PLC By: /s/ Judith A. Reinsdorf Name: Judith A. Reinsdorf Title: Executive Vice President and General Counsel cc: Tiffany Piland Posil, Special Counsel, Office of Mergers & Acquisitions, Division of Corporation Finance, U.S. Securities and Exchange Commission Kate Beukenkamp, Attorney-Advisor, Division of Corporation Finance, U.S. Securities and Exchange Commission Brian J. Stief, Executive Vice President and Chief Financial Officer, Johnson Controls International plc Andrew R. Brownstein, Wachtell, Lipton, Rosen & Katz David K. Lam, Wachtell, Lipton, Rosen & Katz Michael S. Benn, Wachtell, Lipton, Rosen & Katz