SEC Comment Letter for Aptiv PLC (APTV) (CIK 0001521332) (APTV) — Sep 26, 2013
Aptiv PLC (APTV) (CIK 0001521332)
Date: Sept. 26, 2013 · CIK: 0001521332 · Accession: 0000000000-13-053267
AI Filing Summary & Sentiment
Referenced dates: September 17, 2013
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 26, 2013 Via E -mail Kevin P. Clark Executive Vice President and Chief Financial Officer Delphi Automotive PLC Courteney Road, Hoath Way Gillingham, Kent ME8 0RU United Kingdom
Re: Delphi Automotive PLC Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 11, 2013 File No. 1 -35346
Dear Mr. Clark:
We refer you to our comment letter dated September 17, 2013 regardi ng business contacts with Cuba, Sudan, and Syria. We have completed our review of this subject matter. 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 respec t 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 a ccuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
September 26, 2013
Via E -mail
Kevin P. Clark
Executive Vice President and Chief Financial Officer
Delphi Automotive PLC
Courteney Road, Hoath Way
Gillingham, Kent ME8 0RU
United Kingdom
Re: Delphi Automotive PLC
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed February 11, 2013
File No. 1 -35346
Dear Mr. Clark:
We refer you to our comment letter dated September 17, 2013 regardi ng business
contacts with Cuba, Sudan, and Syria. We have completed our review of this subject matter.
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 respec t 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 a ccuracy and adequacy of the disclosure in the filing to be
certain that the filing includes the information the Securities Exchange Act of 1934 and all
applicable rules require .
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Max Webb
Assistant Director
Division of Corporation Finance