SEC Comment Letter for AUTOLIV INC (ALV, ALIV) (CIK 0001034670) (ALV) — May 16, 2012
AUTOLIV INC (ALV, ALIV) (CIK 0001034670)
Date: May 16, 2012 · CIK: 0001034670 · Accession: 0000000000-12-025287
AI Filing Summary & Sentiment
File numbers found in text: 001-12933
Letter
May 15, 2012 Via E-mail Mats Wallin Chief Financial Officer Autoliv, Inc. Vasagatan 11, 7th floor, SE-111 20, Box 70381 SE-107 24 Stockholm, Sweden Re: Autoliv, Inc. Form 10-K for the fiscal year ended December 31, 2011 Filed February 23, 2012 File No. 001-12933
Dear Mr. Wallin: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
David R. Humphrey Accounting Branch Chief
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May 15, 2012 Via E-mail Mats Wallin Chief Financial Officer Autoliv, Inc. Vasagatan 11, 7th floor, SE-111 20, Box 70381 SE-107 24 Stockholm, Sweden Re: Autoliv, Inc. Form 10-K for the fiscal year ended December 31, 2011 Filed February 23, 2012 File No. 001-12933 Dear Mr. Wallin: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief