<SEC-DOCUMENT>0001104659-20-106667.txt : 20210108
<SEC-HEADER>0001104659-20-106667.hdr.sgml : 20210108
<ACCEPTANCE-DATETIME>20200918194222
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-20-106667
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200918

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMPHENOL CORP /DE/
		CENTRAL INDEX KEY:			0000820313
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC CONNECTORS [3678]
		IRS NUMBER:				222785165
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		358 HALL AVE
		CITY:			WALLINGFORD
		STATE:			CT
		ZIP:			06492
		BUSINESS PHONE:		2032658900
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: bold 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #3366FF">Amphenol</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Amphenol Corporation</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">World Headquarters</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">358 Hall Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Wallingford, CT 06492,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">U.S.A</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Tel: 1-203-265-8900</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Fax: 1-203-265-8628</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 18, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR</U><SUP>1</SUP></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Andi Carpenter</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>Amphenol Corporation</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Form 10-K for the Fiscal Year Ended December
31, 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Filed February 12, 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>File No. 001-10879</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Carpenter:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Amphenol Corporation (&ldquo;Amphenol&rdquo; or the &ldquo;Company&rdquo;)
submits this letter in response to follow-up comments from the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) received by letter dated July 22, 2020, relating to the above-referenced filing (the &ldquo;Filing&rdquo;).
In this letter, we have recited the Staff&rsquo;s comments in italicized, bold type, up front and have followed with the Company&rsquo;s
response.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Executive Summary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company is a global manufacturer that operates more than
120 independent business units in more than 30 countries. The Company&rsquo;s management structure is designed to provide clear
financial statement accountability in a flat organizational structure, and to foster an entrepreneurial and high-performance culture.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>1</SUP> Certain confidential portions of this letter
were omitted by means of redacting a portion of the text. The placeholder &ldquo;[***]&rdquo; has been inserted in place of the
portions so omitted. A copy of the letter containing the redacted portions has been filed separately with the Commission subject
to a request for confidential treatment pursuant to Rule 83 of the Commission&rsquo;s Rules on Information and Requests.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As described in Item 1. Business of the Company&rsquo;s Form
10-K for the year ended December 31, 2019, our Chief Executive Officer (&ldquo;CEO&rdquo;), R. Adam Norwitt, who is also our Chief
Operating Decision Maker (&ldquo;CODM&rdquo;) and Segment Manager, views and manages the business as reflected in our two reportable
and operating segments organized around similar technologies, design capabilities, products and production processes: Interconnect
Products and Assemblies (&ldquo;Interconnect&rdquo;) and Cable Products and Solutions (&ldquo;Cable&rdquo;). As we have also described
in Item 1. Business and Item 1A. Risk Factors of the Company&rsquo;s Form 10-K, our business model and the Company&rsquo;s strategy
are organized around a diversified set of eight end markets (&ldquo;End Markets&rdquo;): Automotive, Broadband Communications,
Commercial Aerospace, Industrial, Information Technology and Data Communications, Military, Mobile Devices and Mobile Networks.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, the Company also established Operating Groups to
simplify the administration of our global organization by aligning the independent business units based on a range of criteria
including primary End Markets served, product and technology offering, geographies and other factors such as tenure, experience
and span of control of the applicable Group General Manager.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In determining our reportable segments, the Company considered
the specific guidance in FASB ASC 280, <I>Segment Reporting</I> (&ldquo;ASC 280&rdquo;) which employs a management approach. Given
the complexities involved in applying ASC 280, we regularly review our segment reporting structure in consultation with our outside
advisors. Our operating segments determination is consistent with how the CODM operates the business, our management reporting
structure and how we communicate the results, outlook and strategy to our board of directors (&ldquo;Board&rdquo;) and shareholders.
Our segment reporting is consistent with the objectives of ASC 280, and allows the CODM, our executive team, our Board and our
shareholders to understand Amphenol&rsquo;s performance, to assess our future prospects and to make judgments about the Company
based on consistent and well-understood information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For all the reasons outlined below, we believe that the Interconnect
and Cable segments meet the criteria of operating segments (&ldquo;Segments&rdquo;) and further that our Operating Groups are not
our Segments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Segment and End Market information is consistent and meaningful
to our CODM and shareholders; Operating Group information is neither consistent over time nor consistent by End Market and therefore
not meaningful and potentially confusing to shareholders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our CODM operates the business at a Segment level and uses Segment
discrete financial information to make decisions about the allocation of resources.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">End Market revenue data is also critical to how the CODM manages the
Company and allocates resources to maximize long term performance in each of the End Markets served by our Segments. The CODM frequently
refers to End Market revenue data when discussing our business with our Board, and in his discussions with the Company&rsquo;s
shareholders and Wallstreet analysts<SUP>2</SUP>, the most frequent topic is End Market performance and trending. It is important
to note that End Markets are not considered Segments because operating income data and other discrete financial information do
not exist at the End Market level as our financial reporting systems were not designed to capture End Market profitability information.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<P STYLE="margin-top: 0; margin-bottom: 0"><SUP>2</SUP> For example, approximately 75% of all questions
from Wall Street analysts during the Company&rsquo;s 2019 quarterly earnings calls related to End Markets.</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Although the names applied to several of the Operating Groups (see
below) appear to correlate with specific End Markets, this is not the case as the majority of our Operating Groups have significant
sales into multiple End Markets, and virtually all of our End Markets include sales from multiple Operating Groups. Therefore,
disclosing Operating Group financial information would not result in incremental decision-useful information for our shareholders,
and may be potentially confusing.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating Groups represent a collection of independent business units
that are aligned in order to facilitate collaboration and maximize overall Segment performance. Operating Groups were created primarily
for human resource and administrative purposes. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating
Groups within each Segment have significant similarities of product technologies and cost structures as well as a meaningful overlap
of customers and channels to market. As a result, the independent business units within each Segment can be and in fact are frequently
moved from one Operating Group to another (See Appendix C of the supplementary data<SUP>3</SUP>).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If Operating Groups were operating segments, we would be forced
to restate our segment disclosure on almost an annual basis, if not more frequently, due to the frequent changes to the composition
of such Operating Groups. For the reasons articulated in this response we do not believe that presenting frequently restated segment
information would provide incremental useful information to our shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our Segment discrete financial information and End Market revenue
information is complete, consistent and meaningful to investors and consistent with how the CODM manages the business and makes
decisions about the allocation of resources. Information at the Operating Group level is not a focus area for the CODM for the
purposes of resource allocation and therefore would not be useful to investors nor would such information align with how we discuss
business prospects and trends with the Board and shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>The CODM manages the business via the allocation of resources
at the Company and Segment level and not at the Operating Group level; key operating decisions are made based on Company and Segment
financial results and not based on Operating Group financial results</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
company employs an entrepreneurial, agile and flexible management style. This drives our culture and is critical to our success
in the market. The flexibility of our unique structure may not be evident by looking at the current snapshot of our organizational
chart included in Appendix B<SUP>4</SUP> of the supplementary data.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<P STYLE="margin-top: 0; margin-bottom: 0"><SUP>3</SUP> The Company has provided certain information to the Staff on a supplemental
basis current with the filing of this response letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>4</SUP> As noted in our previous response, Dan Murdock,
when he was Deputy Chief Accountant at the SEC, highlighted this key consideration in a speech he delivered at the AICPA conference
on December&nbsp;8, 2014:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>ASC 280 employs a management approach to the identification
of operating segments, which means it is based on the way that management organizes the segments within the entity for the purpose
of making operating decisions and assessing performance. Consequently, segments will often be evident from the structure of an
entity&rsquo;s internal organization. Some of you may interpret this to mean that simply looking at the entity&rsquo;s organizational
chart will be sufficient. While this may be a good data point, let me caution you that the organizational chart is simply a data
point &ndash; the underlying principle requires consideration of the nature and extent of information that is reported to the CODM
by each of the positions you identify on that chart.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>


<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">While Operating Groups have assigned Group General Managers, one of
our key competitive advantages is our flat operational structure, which empowers each of our business units to operate independently.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The key discrete financial information the CODM focuses on to determine
where opportunities exist and how to allocate resources is Segment discrete financial information and End-Market order and revenue
information. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The CODM principally interacts with the Operating Groups and underlying
business units in order to strategically understand and assess the overall market, technology, customer and product trends for
the Company, Segments and our End Markets, and not to manage the performance or the allocation of resources within the Operating
Groups and business units. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">When evaluating the performance of the Segment businesses for the
purpose of resource allocation, our CODM allocates capital to strengthen the Company&rsquo;s core technology and capabilities across
the totality of interconnect and cable products we offer and across all our diverse End Markets, and is focused on maximizing the
portfolio&rsquo;s value proposition to collectively outperform the industry.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our CODM does not regularly utilize Operating Group financial results
for purposes of resource allocation as it is not a key component of the CODM&rsquo;s strategic decision-making framework in evaluating
and deciding upon operating or strategic decisions and the allocation of resources to the Segments. Instead, he uses information
at the aggregate Segment level to assess performance and allocate resources as evidenced by the wealth of market and operational
data received in the CODM packages at the Company, Segment and End Market level.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Each of our two segments is comprised of business units that
have significant similarities of product technologies and cost structures as well as a meaningful overlap of customers and channels
to market</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our Interconnect segment businesses generally provide connector and
value-add interconnect solutions with a relatively low cost of materials and high internal manufacturing value-add. They generally
sell to original equipment manufacturers (&ldquo;OEM&rdquo;) across various End Markets who incorporate our products into their
end products which are then sold to end customers as a complete system or product. For example, our connector may be sold to an
automobile OEM; the OEM then sells that automobile to a consumer.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our Cable segment businesses generally sell cable-related products
to network operators, who install our products into their networks and then provide a service to their end customers. For example,
we may sell cable to a cable system operator, who then installs that cable within their network. They then provide cable television
and/or broadband internet access to a consumer.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Information disclosed and communicated externally to shareholders
as well as internally to our Board of Directors is consistent with how our CODM manages the business and our Segment disclosure
conclusions </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">For the reasons outlined above, we disclose Company, Segment and End
Market data to our Board and our shareholders. This information is consistent over time and well understood by our investors and
the analysts that cover us. We do not disclose or communicate Operating Group or business unit financial information to our shareholders.
Operating Group profitability information is rarely provided or discussed with the Board.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our quarterly disclosures include robust commentary on revenue information
and trends by End Market as well as significant disclosures relating to the risks and opportunities of our End Markets in Item
1. Business and Item 1A. Risk Factors of the Company&rsquo;s Form 10-K. End Market disclosures are also featured prominently in
our quarterly earnings call.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our CODM and headquarters executive team interact with our Board and
our shareholders on a regular basis, while our Group General Managers have infrequent and limited interaction with the Board and
virtually no interaction with our shareholders. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>1. We note your responses to comments 1 and 2 in our
letter dated March 31, 2020. Please address the following:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Provide us with additional details about your
management structure and how your company is organized. In your response, expand on your description of the Operating Groups
and the independent businesses they are comprised of.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Response:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As noted above, our CODM views and manages the business as reflected
in our two reportable and operating segments: Interconnect and Cable. In addition, our business model and the Company&rsquo;s strategy
are organized around a diversified set of eight End Markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Due to the relative size of the Cable segment, which has been
steadily shrinking as a percentage of the Company&rsquo;s overall sales for several years, the business units under the Cable segment
are aligned within our ARFOB and AICC Operating Group (see Appendix A of the supplementary data for more details).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Operating Group Organization</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As illustrated in Appendix A of the supplementary data, the
Company has seven Operating Groups comprised of a collection of independent business units (as determined solely by the CODM).
The description of the activities published on our website that make up each Operating Group below supports that the products designed,
manufactured and sold within our interconnect segment can be broadly defined as enabling interconnect solutions and applications
for our customers:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Amphenol Military Aerospace Operations (&ldquo;AMAO&rdquo;) businesses
design, manufacture and supply high performance interconnect systems primarily for harsh environment military and commercial aerospace
applications, and also supply products into the industrial market.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Amphenol Automotive Product Group (&ldquo;AAPG&rdquo;) businesses
design, manufacture and supply advanced interconnect systems for automotive applications, and also supply products into the commercial
aerospace market.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Amphenol Industrial Products Group (&ldquo;AIPG&rdquo;) businesses
design, manufacture and supply high-performance interconnect systems for a broad range of industrial applications, and also supply
products into the military, commercial aerospace, automotive and mobile networks markets.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Mobile Consumer Products Group (&ldquo;MCP&rdquo;) businesses design
and manufacture an extensive range of interconnect products, antennas and electromechanical components for a wide variety of mobile
devices, and also supply products into the industrial, IT Datacom and automotive markets.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Amphenol Interconnect and Sensors Systems Group (&ldquo;AISS&rdquo;)
businesses design, manufacture and supply value-add interconnect and sensor solutions across a variety of end markets, including
industrial, automotive, mobile networks and IT Datacom.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Amphenol Information Communications and Commercial Group (&ldquo;AICC&rdquo;)
businesses design, manufacture and supply interconnect solutions across a variety of end markets, including IT Datacom, mobile
networks, industrial, automotive and mobile devices.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Amphenol Radio Frequency, Optics and Broadband Group (&ldquo;ARFOB&rdquo;)
businesses design, manufacture and supply radio frequency (RF) interconnect technology for a variety of end markets including mobile
networks, IT Datacom, automotive, industrial, military and broadband. The [***] business units within this Operating Group selling
cable, value-added cable products and related components are for use primarily in the broadband market and are reported under the
Cable segment.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">While our Operating Groups may appear (based on their names)
to reflect a dedicated focus to a particular End Market, they do not. As described above, Operating Groups are only loosely based
on End Markets; [***]. There are many other similar examples of significant disconnects between the Operating Groups and End Markets
served that are illustrated in Pages 13-21 of the Forecast Package provided as Appendix F of the supplementary data. In certain
cases (notably AISS and ARFOB), our Operating Groups have no correlation to our End Markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Since our Operating Groups were created primarily for human
resource and administrative purposes to simplify the administration of our global organization, the number and makeup of these
Operating Groups have changed frequently over time. These changes were generally unrelated to financial performance. [***]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our CODM has the ability to re-shuffle the number and makeup
of Operating Groups because the business units within a segment are so similar that frequent changes from one Operating Group to
another can be made without any negative impact on our Segment&rsquo;s overall operations. In contrast, business units have never
been moved from one Segment to another. This frequent movement of business units among the various Operating Groups is one important
reason why the CODM does not rely on detailed financial information at a level lower than our Interconnect and Cable Segments for
purposes of making resource allocation decisions. As noted above, the regular re-alignment of independent business units amongst
the seven Operating Groups is undertaken to maximize the performance of the Segments and the Company as a whole and is not done
based on changes to our Segments or End Markets, which tend to be very stable over time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Operating Group Management</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Operating Group consists of a lean management team: a Group
General Manager (who directly reports to the CODM &ndash; see Appendix A of the supplementary data) and a Group Controller. In
addition to these two individuals, each Group management team includes a limited number [***] of other supporting roles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each of our more than 120 business units is managed by a business
unit General Manager who reports directly to the Group General Manager and who is incented to grow and develop his or her business
and to manage entrepreneurially in developing, marketing and producing innovative, timely and cost-effective product solutions
to meet customer needs regardless of Operating Group placement. In addition to the General Manager, each business unit is made
up of a local management team with a deep understanding of their respective countries and customers and includes all the functions
necessary to run the business on a stand-alone basis, including sales, marketing, engineering, research &amp; development, operations,
quality, finance, human resources, and information technology, all of which functions report into the General Manager.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our CODM is the chief architect of this unique operating culture
that has enabled the Company to deliver sustained growth, profitability and shareholder value over a long period of time. Our CODM
is primarily responsible for key operational decisions to capitalize on our value-creating technology solutions and growth trends
in our markets. Our CODM is also solely responsible (with oversight of the Board) for all significant capital allocation decisions,
such as investing in new products, equipment, facilities and capabilities to fuel future growth and expansion and funding strategic
acquisitions that complement our existing businesses and further expand our product lines, technological capabilities and geographic
presence.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This entrepreneurial and collaborative management structure
and flexible capital allocation philosophy is driven by our belief in the need to be agile and collaborative across our entire
portfolio due to the rapidly changing electronics industry that cuts across all of our interconnect product categories and the
End Markets we serve. The CODM&rsquo;s primary focus is on Interconnect and Cable product sales to our End Markets. He does not
assess financial performance (i.e., review the financial performance of each of the Operating Groups or individual businesses)
for purposes of allocating resources to each of those businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The executive-level management structure as at year end 2019
(and as of the date of this letter) is included in Appendix B of the supplementary data.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Describe the role and responsibilities of your
CODM and each of the individuals reporting to the CODM.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Role and Responsibilities of CODM</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As discussed in our previous response, the CODM for the Company
is our CEO who is responsible for the primary operational decisions of the Company, driving the Company&rsquo;s strategy and evaluating
the Company&rsquo;s and each Segment&rsquo;s results to assess performance and allocate resources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The CODM&rsquo;s primary responsibilities include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Developing the overall strategy and financial goals for each Segment
and the overall Company including what markets and product areas the Segments and the Company should target.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Evolving the decentralized organizational structure of the Company
in order to protect the entrepreneurial and highly accountable culture of the Company. This includes reviewing and making changes
to the business units included within each Operating Group to ensure they are aligned with the Operating Group that will maximize
the overall Segment&rsquo;s potential for revenue and profitability growth.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Driving collaboration between the business units.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Oversight of Group General Managers to ensure strategic direction
of Operating Groups and business units are aligned with that of the Segments and the Company.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Reviewing and approving all capital expenditures over $[***] requested
by the business unit General Managers (the Board is required to approve over certain higher thresholds).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Interfacing with strategic customers on a regular basis on various
topics including business reviews and negotiations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Actively involved and final authority (other than the Board, where
required) regarding the Company&rsquo;s capital deployment priorities including M&amp;A, dividends and share repurchases</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Actively involved in the acquisition process including
final determination of what businesses the Company targets, key decisions made based on information identified during the diligence
process, approval of critical contract terms and final determination of valuation of the acquisition.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Involved with investor relations </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Role and Responsibilities of Headquarters Direct Reports</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The CFO&rsquo;s primary responsibilities include those typical
of a public company chief financial officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The General Counsel&rsquo;s primary responsibilities include
those typical of a public company general counsel, including but not limited to advising executive management and the Board of
Directors on a variety of legal and compliance matters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Senior Vice President, Human Resources&rsquo; (&ldquo;SVP
HR&rdquo;) primary responsibilities include oversight of all aspects of human resources management and industrial relations policies,
practices and operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Vice President, Strategy &amp; Investor Relations&rsquo;
(&ldquo;VP IR&rdquo;) primary responsibilities include research of market trends, monitoring and reporting on industry news, involvement
in Environmental, Social and Governance initiatives and investor relations activities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our CFO, General Counsel, SVP HR and VP IR meet directly with
the CODM regularly and primarily on an unscheduled basis to discuss whatever topics are of importance at the time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Role of Group General Managers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Group General Managers&rsquo; primary responsibilities include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Driving collaboration between the business units within their respective
Operating Group as well as among the various other Operating Groups.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Oversight of business unit General Managers including involvement
in hiring decisions (ultimately requiring CODM approval) to ensure strategic direction of the business is aligned with overall
direction set by the CODM.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; text-decoration: none">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Approval of capital expenditure requests under $[***] by the business
unit General Managers. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Interacting with customers when needed, typically for higher level
communications or important topics and negotiations.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Oversight of Group-level team which at minimum includes a Group Controller
whose main purpose is review and indirect oversight of the business unit finance function mainly from a financial reporting and
internal control perspective.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our Group General Managers meet directly with the CODM on a
regular basis. As discussed in our previous response, our CODM retains the primary operational decision-making role and therefore
is responsible for driving the Segments&rsquo; and the Company&rsquo;s strategy and evaluating the Segments&rsquo; and the Company&rsquo;s
operating results to assess performance and allocate resources. The Group General Manager roles are not Board or shareholder facing
roles. For all the above reasons, our Group General Managers are not segment managers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Identify and describe the role of each of your
segment managers.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our CODM is also the segment manager for each of our two segments.
As such, please refer to the roles and responsibilities above for our CODM in response to this question.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Describe the key operating decisions, who makes
these decisions, how performance is assessed and how resources are allocated within your business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The key operating decisions of the Company and each Segment
are centered around the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Decisions determining Segment and overall Company strategy and direction
including what markets or product areas the Company should target</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Organization of the Company including making changes to existing Operating
Groups and business units to maximize the potential for revenue and operating income growth at the Segment level</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Critical hiring decisions especially hiring decisions involving key
HQ functions, business unit General Managers and Group General Managers</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Determination of how resources should be allocated to capture opportunities
including capital expenditures and facility leases</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Decisions regarding significant customer relationships</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Decisions regarding capital deployment and acquisitions including
what businesses to target and buy as well as valuation decisions and contract terms</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Annual budget setting process</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our CODM is primarily responsible for each of the operating
decisions outlined above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our CODM and our Board assess performance by comparing actual
financial results (orders, revenue, operating income and cash flows) of the Company and its Segments to those of the prior year
and those outlined in the annual budget. As stated in our previous response letter, in order to achieve this, our CODM receives
financial information for the consolidated Company and each Segment contained in CODM packages described below and more fully in
Appendix D of the supplementary data.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Expand on your description of the changes
your CODM regularly makes to the composition of each Operating Group by realigning businesses from one Operating Group to
another, including how the CODM determines such changes should be made, what financial information the CODM reviews when
making such changes, and the frequency of such changes.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We currently have seven Operating Groups. Since we created our
Operating Group structure in 2000, we have had as many as [***] Operating Groups and as few as [***] Operating Groups. The dynamic
nature of our evolving markets, customers, product technologies and competitive landscape requires frequent re-alignment of our
business units within each Operating Group. In just the last ten years, the CODM has moved over [***] business units from one Operating
Group to another Operating Group and has made several changes to the overall number of Operating Groups; if Operating Groups were
operating segments, we would have to effectively restate our segment disclosure on an almost annual basis, if not more frequently.
[***]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The CODM does not consider current financial performance as
a key factor in the decision to realign business units. The decision is based on a multitude of operational data and strategic
considerations including responding to changes in technologies, customers and/or market trends, or for more administrative or personnel-related
reasons as described above. The frequent realignment is focused on the long-term to enhance the level of collaboration between
complementary businesses and therefore maximize the potential opportunities not only for that business unit but for other business
units within the Operating Group and ultimately the Segment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">[***]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This flexibility and agility described above are key to the
CODM&rsquo;s operating strategy of managing and maneuvering the Company&rsquo;s collection of underlying businesses to address
the rapidly changing end markets and evolving product technologies within its Operating Groups, in order to drive long term revenue
and income growth. This further demonstrates that the CODM allocates resources at the Interconnect and Cable Segment level rather
than the Operating Group level as the makeup of each group is fluid over time to ensure the overall competitiveness and long-term
outperformance of the Company and its two Segments. This agility is well-understood and appreciated by the Company&rsquo;s investors
and is a consistent theme on the Company&rsquo;s quarterly earnings calls.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Tell us how often the CODM meets with his
direct reports, what is typically discussed in those meetings, the financial information the CODM reviews in conjunction with
those meetings, and the other participants at those meetings.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The CODM meets regularly with all of his direct reports to discuss
initiatives and general updates pertaining to the Company as a whole. These meetings take place individually and as a group. Individual
interactions between the CODM and his direct reports vary based on the needs at the time, but generally occur at least weekly on
an unscheduled basis, as needed, to manage the business and implement the strategy determined by the CODM and approved by our Board.
The subject matter for these meetings and the information the CODM reviews in conjunction with these meetings varies greatly depending
on the persons involved and may include financial results and performance updates, legal and/or human resource matters, customer,
market, product and technology updates or governmental and regulatory matters, among many other topics.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition to the unscheduled meetings discussed above, the
formally scheduled meetings between the CODM and his direct reports include the following: [***]. There is no defined content and
format for the financial or other information included in these meetings as the financial information is tailored to the topics
being discussed and changes from meeting to meeting. [***]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Explain how budgets are prepared, who
approves the budget at each step of the process, the level of detail discussed and individuals that participate at each step,
and the level at which the CODM makes changes to the budget.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The budget process starts with guidance provided by the CODM
and CFO regarding expectations and timing of the upcoming budgets and budget process. The budgets are developed annually on a &ldquo;bottoms
up&rdquo; basis by each independent business unit. These budgets are then submitted into the Company&rsquo;s financial consolidation
system. The data submitted includes full income statement and balance sheet information including other supplemental supporting
data including customer, product and End Market information. The budgets are then reviewed by the Group General Manager and Group
Controller who typically meet with each business unit General Manager and controller to review their budget. Any resulting changes
are then made to the budget submittals. Those budgets are then compiled and reviewed by the headquarters finance team led by the
Corporate Controller and CFO. Prior to the budget meeting with headquarters personnel (including the CODM and CFO), a presentation
is submitted by each Group Controller which provides an overview of the budget for each business unit, which in addition to financial
data generally includes customer, product and End Market information (there is no defined format).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The annual strategy and budget planning meetings with the CODM,
CFO and other members of executive management then take place [***]. Each business unit General Manager will briefly present his
or her business plan and financial budget for the upcoming year. The CODM participates in these budget meetings by leading discussions
primarily related to markets, customers, competition, manufacturing strategy and product technology. Final budgets reflecting any
changes made by each business unit General Manager are typically submitted several weeks later and these budgets are then consolidated
up to the Segment and Company level for final review and approval by the CODM (any changes made to the budget by the CODM which
is ultimately presented to the Board is at the Segment and Company level).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The consolidated Company and Segment budgets are then reviewed
and approved by the Board at the [***] meeting; individual Operating Group budgets are neither provided nor reviewed by the Board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&bull; Describe the basis for determining the compensation
for each individual that reports to the CODM.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Compensation Committee of our Board determines the compensation
for our executive officers, with input from the CODM.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The compensation program for all executive officers (including
the Group General Managers) includes the following elements:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Base Salary</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD>Determined based on the size, scope and complexity of the executive officer&rsquo;s responsibility, among other things.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Management Incentive Plan</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD>Determined based on achievement of financial goals. For headquarters executive officers the goals have most recently been based
on consolidated revenue and EPS growth of the consolidated company.&nbsp; For Group General Managers the goals have most recently
been based on revenue and operating income growth of their respective Operating Group.&nbsp;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Stock Options</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">o</TD><TD>Each executive officer including Group General Managers is granted stock options on an annual basis.&nbsp; The purpose of the
stock option grants is to align the long-term interests of the management team and our shareholders.&nbsp;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For 2019, the base salary of our executive officers as a group
comprised less than 25% of total compensation, while at-risk compensation (Management Incentive Plan + Stock Options) comprised
more than 75% of total compensation.&nbsp; With respect to the incentive compensation, a significant majority of every executive
officer&rsquo;s incentive pay was comprised of stock options.&nbsp; As such, the compensation of every executive officer including
the Group General Managers is tied predominantly to the consolidated results of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>2. You state in your response the CODM receives two monthly
reporting packages referred to internally as the &ldquo;Flash Report&rdquo; and the &ldquo;Forecast Package&rdquo; as well as
two quarterly reporting packages referred to internally as the &ldquo;Press Release Package&rdquo; and the &ldquo;Customer Sales
Report&rdquo;. Please describe in additional detail the financial information included in these packages, and tell us what financial
information is reviewed by the CODM for the purpose of allocating resources and assessing performance. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The detailed financial information included in these packages
are included in Appendix D of the supplementary data.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For the purpose of allocating resources and assessing performance,
the CODM receives financial information for the consolidated company which includes, revenues, gross margin, operating income,
net income and earnings per share information. The CODM also receives financial information for each of the two Segments, including
revenues, book to bill ratio, operating income, return on sales and conversion margins. The supplemental information for End Markets
and Operating Groups included in these four reports are limited to net orders and revenues (i.e., there is no profitability measure
below the segment level) except for the Forecast Package.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Forecast Package (which is approximately 120 pages in length)
is prepared monthly for multiple users including the headquarter Executive Officers, Corporate Controller, Treasurer and Director
of Financial Planning &amp; Analysis (FP&amp;A). The Operating Group profitability information which is primarily used by the CFO,
Corporate Controller and Director of FP&amp;A is the second to last item on the table of contents and is used for the purpose of
short-term financial planning and analysis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>You also state in your response that the Forecast
Package includes &ldquo;limited profitability information of the Operating Groups and the underlying businesses&rdquo;, and
that your &ldquo;CEO does not regularly rely upon the limited profitability information for the Operating Groups to assist in
his assessment of financial performance for purposes of the allocation of resources&rdquo;. Please describe this limited
profitability information and tell us whether the CODM uses this information for the purpose of allocating resources and
assessing performance, and if so, in what circumstances and with what frequency.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The financial information included in the Forecast Package includes
a comparison of actual and forecasted orders, revenue and operating income to the prior forecast, prior year and budgeted amounts
for the Operating Groups and underlying business units. The limited profitability information included therein does not present
a complete picture of the financial performance of the Company or its components, and the CODM does not use Operating Group profitability
information to assess performance for the purpose of allocating resources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: red"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: red">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The CODM assesses performance for the Company and its two Segments
for the purpose of allocating resources on a constant basis, relying on a broad range of financial and operational information,
which includes Company, Segment and End Market information, general industry and competitive data as well as conversations with
his direct reports and other industry participants.&nbsp; No single Company report or other type of information plays a predominant
role in his assessment; instead he relies on the total mix of information available to him.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>3. We note your discussion of the financial
information your board of directors generally receives. Please describe in additional detail the financial information
received by your Board of Directors and how frequently that information is received.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Board receives the &ldquo;Flash Report&rdquo; described
in Appendix D of the supplementary data on a monthly basis and also receives a &ldquo;Business Report&rdquo;, &ldquo;Board Financial
Package&rdquo; and the &ldquo;Earnings Release&rdquo; on a quarterly basis. None of them have any profitability information at
the Operating Group or underlying business unit level. These reports and presentations only have financial information that the
CODM considers important and meaningful at the consolidated, Segment and/or End Market level (which is consistent with the information
we present to shareholders during our quarterly earnings release). As detailed in our response above, the Company does not consider
profitability information at the Operating Group level to be meaningful for the purposes of the allocation of resources and, therefore,
the Board does not receive it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>4. Please be advised we are and will continue to assess
your reporting units based on the information we receive in response to the above comments.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We understand that segment reporting conclusions involve a level
of judgment based on an entity's individual facts and circumstances, and that no single factor or characteristic is determinative.
Based on the unique facts and circumstances applicable to Amphenol, we believe we have appropriately concluded that we have two
reportable segments, two operating segments and two reporting units. [***]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">* * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you have any further questions, please call me at (203) 265-8625
or email me at CLampo@amphenol.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; width: 50%; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; width: 50%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Craig A. Lampo </U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Craig A. Lampo</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Senior Vice President and </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Anne McConnell, Securities and Exchange Commission</TD>
</TR></TABLE>



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