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SEC Company Response from AUTOLIV INC (ALV, ALIV) (CIK 0001034670) (ALV) — Sep 30, 2015

AUTOLIV INC (ALV, ALIV) (CIK 0001034670)
Date: Sept. 30, 2015 · CIK: 0001034670 · Accession: 0001193125-15-334058

AI Filing Summary & Sentiment

File numbers found in text: 001-12933

Date
September 30, 2015
Author
/s/ Mats Wallin
Form
CORRESP
Company
AUTOLIV INC (ALV, ALIV) (CIK 0001034670)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Form 10-K for the Fiscal Year Ended December 31, 2014 Form 10-Q for the Quarterly Period Ended March 31, 2015 Response dated June 23, 2015 File No. 001-12933

Dear Ms. Raminpour:

We are in receipt of the comments of the staff (the “Staff”) of the Division of Corporation Finance at the Securities and Exchange Commission contained in its comment letter to Autoliv, Inc. (the “Company”), dated September 24, 2015 (the “Comment Letter”). The Comment Letter requests that the Company respond to the comments by October 8, 2015 or tell the Staff the date by when the Company will provide its response. As discussed with the Staff, we are writing to confirm that we have requested an extension to respond to the Comment Letter until October 22, 2015.

We appreciate the Staff’s cooperation in this matter.

If you have any questions or comments to this letter, please call the Company’s outside counsel, Dennis O. Garris, at Alston & Bird LLP, at 202-239-3452.

Sincerely,
/s/ Mats Wallin

Show Raw Text
CORRESP
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filename1.htm

Correspondence Letter

 September 30, 2015

Melissa Raminpour

 Branch Chief

United States Securities and Exchange Commission

 Division of
Corporation Finance

 100 F. Street, N.E.

 Washington, D.C.
20549

Re:
Autoliv, Inc.

 Form 10-K for the Fiscal Year Ended December 31, 2014

Form 10-Q for the Quarterly Period Ended March 31, 2015

Response dated June 23, 2015

File No. 001-12933

 Dear
Ms. Raminpour:

 We are in receipt of the comments of the staff (the “Staff”) of the Division of Corporation Finance at the
Securities and Exchange Commission contained in its comment letter to Autoliv, Inc. (the “Company”), dated September 24, 2015 (the “Comment Letter”). The Comment Letter requests that the Company respond to the comments by
October 8, 2015 or tell the Staff the date by when the Company will provide its response. As discussed with the Staff, we are writing to confirm that we have requested an extension to respond to the Comment Letter until October 22, 2015.

 We appreciate the Staff’s cooperation in this matter.

If you have any questions or comments to this letter, please call the Company’s outside counsel, Dennis O. Garris, at Alston &
Bird LLP, at 202-239-3452.

Sincerely,

/s/ Mats Wallin

Mats Wallin

Chief Financial Officer

Cc:
Fredrik Peyron, Group Vice President for Legal Affairs, General Counsel and Secretary, Autoliv, Inc.

Dennis O. Garris, Alston & Bird LLP