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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

Date
December 15, 2016
Author
Judith A. Reinsdorf
Form
CORRESP
Company
Johnson Controls International plc (JCI) (CIK 0000833444)

Letter

VIA EDGAR AND EMAIL Division of Corporation Finance 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

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CORRESP
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[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