Correspondence 0001628280-23-021755 from PHINIA INC. (PHIN)
PHINIA INC.
Date: June 9, 2023 · CIK: 0001968915 · Accession: 0001628280-23-021755
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File numbers found in text: 001-41708
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CORRESP 1 filename1.htm Document PHINIA INC. 3000 University Drive Auburn Hills, MI 48326 (248) 754-9200 June 9, 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: Reference is made to the Registration Statement on Form 10 (File No. 001-41708) (as amended to date, the “Registration Statement”), filed by PHINIA Inc., a Delaware corporation (the “Company”) with the Commission. The Company hereby respectfully requests that the effective date for the Registration Statement be accelerated to 4 p.m. Eastern time, on June 13, 2023, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder. If you have any questions regarding this letter or any related matter, please contact Patrick G. Quick at (414) 297-5678 or Mark T. Plichta at (414) 297-5670. The Company respectfully requests that it be notified of the effectiveness of the Registration Statement by a telephone call to either Mr. Quick or Mr. Plichta and that such effectiveness also be confirmed in writing. Very truly yours, PHINIA INC. /s/ Brady D. Ericson Brady D. Ericson President and Chief Executive Officer cc: Patrick G. Quick Mark T. Plichta Foley & Lardner LLP