<SEC-DOCUMENT>0001193125-24-103048.txt : 20240521
<SEC-HEADER>0001193125-24-103048.hdr.sgml : 20240521
<ACCEPTANCE-DATETIME>20240419171257
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ACCESSION NUMBER:		0001193125-24-103048
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240419

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aon plc
		CENTRAL INDEX KEY:			0000315293
		STANDARD INDUSTRIAL CLASSIFICATION:	INSURANCE AGENTS BROKERS & SERVICES [6411]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				981539969
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		METROPOLITAN BUILDING
		STREET 2:		JAMES JOYCE STREET
		CITY:			DUBLIN 1
		STATE:			L2
		ZIP:			D01 K0Y8
		BUSINESS PHONE:		35312666000

	MAIL ADDRESS:	
		STREET 1:		METROPOLITAN BUILDING
		STREET 2:		JAMES JOYCE STREET
		CITY:			DUBLIN 1
		STATE:			L2
		ZIP:			D01 K0Y8

	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
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Aon plc </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">200 East Randolph Street </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chicago,
IL 60601 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(312) <FONT STYLE="white-space:nowrap">381-1000</FONT> </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Via EDGAR </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Attn:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Sarmad Makhdoom </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Lory Empie </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Robert Arzonetti </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Tonya Aldave </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">April&nbsp;19, 2024
</P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>Aon plc </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-277342</FONT> </U></P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr. Makhdoom, Ms. Empie, Mr. Arzonetti and Ms. Aldave: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the &#147;<U>Securities
Act</U>&#148;), Aon plc (the &#147;<U>Registrant</U>&#148;) hereby respectfully requests that the effective date of the above referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (the &#147;<U>Registration
Statement</U>&#148;) be accelerated so that the Registration Statement will become effective under the Securities Act by 4:00 p.m. (New York City time) on April&nbsp;23, 2024. The Registrant hereby affirms that it is aware of its obligations under
the Securities Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the
Registrant&#146;s counsel, <FONT STYLE="white-space:nowrap">Jin-Kyu</FONT> Baek at (212) <FONT STYLE="white-space:nowrap">474-1408,</FONT> and then send written confirmation to the addressees listed on the cover of the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">Sincerely,</TD></TR>
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<TD VALIGN="top" COLSPAN="3">AON PLC</TD></TR>
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<TD VALIGN="top">&#8195;&#8195;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Darren Zeidel</P></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Name: Darren Zeidel</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.50em; text-indent:-2.50em; font-size:10pt; font-family:Times New Roman">Title:&#8201;&#8202;Executive Vice President, General Counsel and Company Secretary</P></TD></TR>
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