Correspondence 0001628280-23-020972 from PHINIA INC. (PHIN)
PHINIA INC.
Date: June 5, 2023 · CIK: 0001968915 · Accession: 0001628280-23-020972
AI Filing Summary & Sentiment
File numbers found in text: 001-41708
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Jay Ingram Re: PHINIA Inc. Registration Statement on Form 10 File No. 001-41708
Dear Messrs. Jones and Ingram:
On behalf of our client, PHINIA Inc., a Delaware corporation (the “Company”), we hereby submit in electronic form the accompanying Amendment No. 1 to the Registration Statement on Form 10 for the Company’s common stock (the “Registration Statement”). The Registration Statement reflects the inclusion of certain information omitted from, and updates to, the Company’s previous filing.
We respectfully inform the Staff that our current intention is to submit Amendment No. 2 to the Registration Statement together with an acceleration request to the Commission on June 8 or 9, 2023, requesting that the Registration Statement be declared effective two business days later.
If you have any questions regarding Amendment No. 1, the Registration Statement or any related matter, please contact the undersigned at (414) 297-5678 or Mark T. Plichta at (414) 297-5670.
Very truly yours,
/s/ Patrick G. Quick
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CORRESP 1 filename1.htm Document ATTORNEYS AT LAW 777 EAST WISCONSIN AVENUE MILWAUKEE, WI 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com WRITER’S DIRECT LINE 414.297.5678 pgquick@foley.com June 5, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attn: Thomas Jones Jay Ingram Re: PHINIA Inc. Registration Statement on Form 10 File No. 001-41708 Dear Messrs. Jones and Ingram: On behalf of our client, PHINIA Inc., a Delaware corporation (the “Company”), we hereby submit in electronic form the accompanying Amendment No. 1 to the Registration Statement on Form 10 for the Company’s common stock (the “Registration Statement”). The Registration Statement reflects the inclusion of certain information omitted from, and updates to, the Company’s previous filing. We respectfully inform the Staff that our current intention is to submit Amendment No. 2 to the Registration Statement together with an acceleration request to the Commission on June 8 or 9, 2023, requesting that the Registration Statement be declared effective two business days later. If you have any questions regarding Amendment No. 1, the Registration Statement or any related matter, please contact the undersigned at (414) 297-5678 or Mark T. Plichta at (414) 297-5670. Very truly yours, /s/ Patrick G. Quick Patrick G. Quick cc: Brady D. Ericson Chris P. Gropp Robert Boyle PHINIA Inc. Mark T. Plichta Foley & Lardner LLP AUSTIN BOSTON CHICAGO DALLAS DENVER DETROIT HOUSTON JACKSONVILLE LOS ANGELES MADISON MEXICO CITY MIAMI MILWAUKEE NEW YORK ORLANDO SACRAMENTO SALT LAKE CITY SAN DIEGO SAN FRANCISCO SILICON VALLEY TALLAHASSEE TAMPA WASHINGTON, D.C. BRUSSELS TOKYO