<SEC-DOCUMENT>0001445305-14-001829.txt : 20140828
<SEC-HEADER>0001445305-14-001829.hdr.sgml : 20140828
<ACCEPTANCE-DATETIME>20140505170802
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001445305-14-001829
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140505

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aon plc
		CENTRAL INDEX KEY:			0000315293
		STANDARD INDUSTRIAL CLASSIFICATION:	INSURANCE AGENTS BROKERS & SERVICES [6411]
		IRS NUMBER:				363051915
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8 DEVONSHIRE SQUARE
		CITY:			LONDON
		STATE:			X0
		ZIP:			EC2M 4PL
		BUSINESS PHONE:		(44) 20 7623 5500

	MAIL ADDRESS:	
		STREET 1:		8 DEVONSHIRE SQUARE
		CITY:			LONDON
		STATE:			X0
		ZIP:			EC2M 4PL

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AON CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMBINED INTERNATIONAL CORP
		DATE OF NAME CHANGE:	19870504
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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		<title>SECCommentLetterRequestforExtensionv2</title>
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<a name="s54EC4EA82A2BB000841FCCB9282286D6"></a><div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div></div><br><div style="line-height:120%;text-align:center;text-indent:1px;font-size:12pt;"><img src="seccommentletterreque_image1.gif" style="height:62px;width:126px;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">plc</font><font style="font-family:inherit;font-size:12pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;text-align:left;padding-left:336px;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Aon plc</font></div><div style="line-height:120%;text-align:left;padding-left:390px;text-indent:-7px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">8 Devonshire Square</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">May 5, 2014&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;London </font></div><div style="line-height:120%;text-align:left;padding-left:336px;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">EC2M 4PL</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Mr. Jeffrey Riedler</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Assistant Director</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">United States Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">100 F Street, N.E.</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Re:&#160;&#160;&#160;&#160;Aon plc Form 10-K</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Filed February 18, 2014</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">File No. 001-07933</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Dear Mr. Riedler:</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Reference is hereby made to that certain comment letter from the Staff (the &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission delivered via e-mail on April 24, 2014 regarding our Form 10-K for the fiscal year ended December 31, 2013 (the &#8220;Comment Letter&#8221;).  </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">As you are aware, the Comment Letter requests certain information regarding our business and operations and provides us ten business days to respond.  However, our experience in responding to a similar request by the Staff for such information in 2011 suggests that we will need additional time in order to adequately update our review and address and respond to the Staff&#8217;s request for information.  </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">In this regard, with approximately 66,000 employees and operations through various subsidiaries in more than 120 countries and sovereignties, we are a complex global business.  While our policies and procedures are designed to help ensure that we appropriately disclose subject matter that is both germane to the Staff&#8217;s requests for information and required to be disclosed in our periodic filings, we believe that the Staff&#8217;s request for information requires a broader review of our business and operations.</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Accordingly, we respectfully request an extension to July 15, 2014 to allow us sufficient time to update our review and address and respond to the Staff&#8217;s request for information.  Please do not hesitate to call me at (312) 381-5122 if you have any questions regarding this letter. </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Best regards,</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">/s/ Michael Wolf</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Michael Wolf</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Chief Counsel &#8211; Corporate</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">cc:&#160;&#160;&#160;&#160;John Krug, Senior Counsel, SEC</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Scot Foley, Staff Attorney, SEC</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Peter Lieb, Executive Vice President and General Counsel&#160;&#160;&#160;&#160;</font><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:577px;border-collapse:collapse;text-align:left;"><tr><td colspan="5"></td></tr><tr><td width="109px"></td><td width="121px"></td><td width="120px"></td><td width="138px"></td><td width="88px"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-left:1px solid #ff0000;"><div style="text-align:left;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#ff0000;font-weight:bold;">Aon plc</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-left:1px solid #ff0000;border-right:1px solid #ff0000;"><div style="text-align:left;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#0d0d0d;">Registered office:</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-left:1px solid #ff0000;border-right:1px solid #ff0000;"><div style="text-align:left;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#0d0d0d;">8 Devonshire Square</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-left:1px solid #ff0000;"><div style="text-align:left;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#0d0d0d;">London EC2M 4PL</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td colspan="5" style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-left:1px solid #ff0000;"><div style="text-align:left;font-size:8pt;"><font style="font-family:Arial;font-size:8pt;color:#0d0d0d;">Registered in England and Wales, No. 7876075</font></div></td></tr></table></div></div><br><div></div>	</body>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
