SEC Comment Letter 0000000000-23-000341 to BORGWARNER INC (BWA) (CIK 0000908255) (BWA)
BORGWARNER INC (BWA) (CIK 0000908255)
Date: Jan. 12, 2023 · CIK: 0000908255 · Accession: 0000000000-23-000341
AI Filing Summary & Sentiment
File numbers found in text: 001-12162
Letter
United States securities and exchange commission logo January 12, 2023 Kevin A. Nowlan Executive Vice President and Chief Financial Officer BorgWarner Inc. 3850 Hamlin Road Auburn Hills, Michigan 48326 Re:BorgWarner Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 15, 2022 File No. 001-12162 Dear Kevin A. Nowlan: 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. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
January 12, 2023
Kevin A. Nowlan
Executive Vice President and Chief Financial Officer
BorgWarner Inc.
3850 Hamlin Road
Auburn Hills, Michigan 48326
Re:BorgWarner Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 15, 2022
File No. 001-12162
Dear Kevin A. Nowlan:
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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing