SEC Comment Letter 0000000000-25-003630 to PHINIA INC. (PHIN)
PHINIA INC.
Date: April 4, 2025 · CIK: 0001968915 · Accession: 0000000000-25-003630
AI Filing Summary & Sentiment
File numbers found in text: 001-41708
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 4, 2025 Chris P. Gropp Vice President and Chief Financial Officer PHINIA Inc. 3000 University Drive Auburn Hills, MI 48326 Re: PHINIA Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-41708 Dear Chris P. Gropp: 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 </TEXT> </DOCUMENT>