SEC Comment Letter for AUTOLIV INC (ALV, ALIV) (CIK 0001034670) (ALV) — Aug 21, 2006

AUTOLIV INC (ALV, ALIV) (CIK 0001034670)
Date: Aug. 21, 2006 · CIK: 0001034670 · Accession: 0000000000-06-040283

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AI Filing Summary & Sentiment

Date

August 21, 2006

Author

David R. Humphrey

Form

UPLOAD

Company

AUTOLIV INC (ALV, ALIV) (CIK 0001034670)

Letter

Mail Stop 3561 August 21, 2006 Via Fax & U.S. Mail Mr. Magnus Lindquist, Vice President and Chief Financial Officer AUTOLIV, INC. World Trade Center, Klarabergsviadukten 70, SE-107 24 Stockholm, Sweden

Re: Autoliv, Inc. Form 10-K for the year ended December 31, 2005 File No. 1-12933

Dear Mr. Lindquist:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
David R. Humphrey
Branch Chief

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Mail Stop 3561
        August 21, 2006

Via Fax & U.S. Mail

Mr. Magnus Lindquist,
  Vice President and Chief Financial Officer
AUTOLIV, INC.
World Trade Center,
Klarabergsviadukten 70, SE-107 24
Stockholm, Sweden

Re: Autoliv, Inc.
 Form 10-K for the year ended December 31, 2005
 File No. 1-12933

Dear Mr. Lindquist:

 We have completed our review of your Form 10-K and have no further comments at this
time.

Sincerely,

David R. Humphrey
Branch Chief

SecProbe.io