SEC Comment Letter for Aptiv PLC (APTV) (CIK 0001521332) (APTV) — Dec 5, 2013

Aptiv PLC (APTV) (CIK 0001521332)
Date: Dec. 5, 2013 · CIK: 0001521332 · Accession: 0000000000-13-066307

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AI Filing Summary & Sentiment

File numbers found in text: 001-35346

Date

December 31, 2012

Author

Not clearly detected

Form

UPLOAD

Company

Aptiv PLC (APTV) (CIK 0001521332)

Letter

December 5 , 2013 Via E-Mail Mr. Kevin P. Clark Chief Financial Officer Delphi Automotive PLC Courteney Road Hoath Way Gillingham, Kent ME8 0RU United Kingdom

Re: Delphi A utomotive PLC Form 10-K for the year ended December 31, 2012 Filed February 11 , 2013 File No. 001-35346

Dear Mr. Clark :

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 filings 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 th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerel y,

/s/ Linda Cvrkel

Linda Cvrkel Branch Chief

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December 5 , 2013

Via E-Mail
Mr. Kevin P. Clark
Chief  Financial  Officer
Delphi Automotive PLC
Courteney Road
Hoath Way
Gillingham, Kent ME8 0RU
United Kingdom

Re: Delphi A utomotive PLC
 Form 10-K for the year ended December 31, 2012
Filed February 11 , 2013
  File No.  001-35346

Dear  Mr. Clark :

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 filings 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 th e United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerel y,

               /s/ Linda Cvrkel

Linda Cvrkel
Branch Chief

SecProbe.io