SEC Comment Letter for Aptiv PLC (APTV) (CIK 0001521332) (APTV) — Apr 3, 2017
Aptiv PLC (APTV) (CIK 0001521332)
Date: April 3, 2017 · CIK: 0001521332 · Accession: 0000000000-17-011061
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File numbers found in text: 001-35346
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Mail Stop 3561 April 3, 2017 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 the Year Ended December 31, 2016 Filed February 6, 2017 File No. 001-35346 Dear Mr. Massaro : We have completed our review of your filings . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief Office of Transportation and Leisure