SEC Comment Letter for Aptiv PLC (APTV) (CIK 0001521332) (APTV) — Apr 27, 2016

Aptiv PLC (APTV) (CIK 0001521332)
Date: April 27, 2016 · CIK: 0001521332 · Accession: 0000000000-16-073948

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AI Filing Summary & Sentiment

Date

December 31, 2015

Author

/s/ Lyn Shenk for

Form

UPLOAD

Company

Aptiv PLC (APTV) (CIK 0001521332)

Letter

Mail Stop 3561 April 27 , 2016 Mr. Joseph R. Massaro Chief Financial Officer Delphi Automotive PLC Courteney Road Hoath Way Gillingham, Kent ME8 0RU United Kingdom

Re: Delphi Automotive PLC Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 8, 2016 Form 8 -K furnished February 4, 2016 File No. 001 -35346

Dear Mr. Massaro :

We have completed our review of your filings. 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 the 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 Secu rities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Lyn Shenk for

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Mail Stop 3561
        April 27 , 2016

Mr. Joseph R. Massaro
Chief Financial Officer
Delphi Automotive PLC
Courteney Road
Hoath Way
Gillingham, Kent ME8 0RU
United Kingdom

Re: Delphi Automotive PLC
            Form 10 -K for Fiscal  Year Ended December 31, 2015
            Filed February 8, 2016
Form 8 -K furnished February 4, 2016
            File No. 001 -35346

Dear  Mr. Massaro :

We have completed our review of your filings.  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 the 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 Secu rities Exchange Act of 1934 and all applicable rules require.

Sincerely,

               /s/ Lyn Shenk for

Andrew Mew
Senior Assistant Chief Accountant
Office of Transportation and Leisure

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