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SEC Company Response from AUTOLIV INC (ALV, ALIV) (CIK 0001034670) (ALV) — Oct 22, 2015

AUTOLIV INC (ALV, ALIV) (CIK 0001034670)
Date: Oct. 22, 2015 · CIK: 0001034670 · Accession: 0001193125-15-350385

AI Filing Summary & Sentiment

File numbers found in text: 001-12933

Date
October 22, 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

Re: Autoliv, Inc.

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 a further extension to respond to the Comment Letter until November 5, 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
1
filename1.htm

CORRESP

 October 22, 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 a further extension to respond to the Comment Letter until November 5, 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