SEC Comment Letter for AUTOLIV INC (ALV, ALIV) (CIK 0001034670) (ALV) — Apr 20, 2010

AUTOLIV INC (ALV, ALIV) (CIK 0001034670)
Date: April 20, 2010 · CIK: 0001034670 · Accession: 0000000000-10-021524

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AI Filing Summary & Sentiment

File numbers found in text: 001-12933

Date

April 20, 2010

Author

M a x A . W e b b

Form

UPLOAD

Company

AUTOLIV INC (ALV, ALIV) (CIK 0001034670)

Letter

Re: Autoliv, Inc. Form 10-K for fiscal year ended December 31, 2009 Filed February 19, 2010 File No. 001-12933 Dear Mr. Carlson: We have completed our review of your Form 10-K and related correspondence and have no further comments at this time.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561

Mail Stop 3561 April 20, 2010 Jan Carlson Chief Executive Officer Autoliv, Inc. World Trade Center Klarabergsviadukten 70, SE-107 24 Stockholm, Sweden

Sincerely,
M a x A . W e b b
Assistant Director
cc: David Brown, Esq. Fax: (202) 756-3333

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

Mail Stop 3561          April 20, 2010   Jan Carlson  Chief Executive Officer Autoliv, Inc. World Trade Center Klarabergsviadukten 70, SE-107 24 Stockholm, Sweden

Re: Autoliv, Inc.
Form 10-K for fiscal year ended December 31, 2009 Filed February 19, 2010 File No. 001-12933
 Dear Mr. Carlson:
We have completed our review of your  Form 10-K and related correspondence
and have no further comments at this time.

Sincerely,

         M a x  A .  W e b b
Assistant Director
   cc: David Brown, Esq.  Fax: (202) 756-3333

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