SEC Comment Letter 0000000000-24-004361 to Adient plc (ADNT) (CIK 0001670541) (ADNT)
Adient plc (ADNT) (CIK 0001670541)
Date: April 19, 2024 · CIK: 0001670541 · Accession: 0000000000-24-004361
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File numbers found in text: 001-37757
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United States securities and exchange commission logo
April 19, 2024
Mark Oswald
Chief Financial Officer
Adient plc
3 Dublin Landings, North Wall Quay
Dublin 1, Ireland D01 H104
Re:Adient plc
Form 10-K for the Fiscal Year Ended September 30, 2023
Filed November 17, 2023
Form 8-K Furnished February 7, 2024
File No. 001-37757
Dear Mark Oswald:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing