SEC Comment Letter for AUTOLIV INC (ALV, ALIV) (CIK 0001034670) (ALV) — Dec 16, 2015
AUTOLIV INC (ALV, ALIV) (CIK 0001034670)
Date: Dec. 16, 2015 · CIK: 0001034670 · Accession: 0000000000-15-058105
AI Filing Summary & Sentiment
File numbers found in text: 001-12933
Letter
Mail Stop 3561 December 16 , 2015 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, 2014 File No. 001-12933
Dear Mr. Wallin :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes th e information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa Raminpour
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Mail Stop 3561 December 16 , 2015 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, 2014 File No. 001-12933 Dear Mr. Wallin : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes th e information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief Office of Transportation and Leisure