<SEC-DOCUMENT>0001193125-19-141840.txt : 20191104
<SEC-HEADER>0001193125-19-141840.hdr.sgml : 20191104
<ACCEPTANCE-DATETIME>20190508204932
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-19-141840
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Johnson Controls International plc
		CENTRAL INDEX KEY:			0000833444
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE ALBERT QUAY
		STREET 2:		ALBERT QUAY
		CITY:			CORK
		STATE:			L2
		ZIP:			00000
		BUSINESS PHONE:		414-524-1200

	MAIL ADDRESS:	
		STREET 1:		5757 N. GREEN BAY AVENUE
		STREET 2:		P.O. BOX 591
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TYCO INTERNATIONAL plc
		DATE OF NAME CHANGE:	20141117

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TYCO INTERNATIONAL LTD
		DATE OF NAME CHANGE:	20100408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TYCO INTERNATIONAL LTD /BER/
		DATE OF NAME CHANGE:	19970715
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<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>Response Letter</TITLE>
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<TD VALIGN="top" COLSPAN="5" ALIGN="center">Simpson Thacher&nbsp;&amp; Bartlett <SMALL>LLP</SMALL></TD></TR>
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<TD VALIGN="top" COLSPAN="5" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">425 <SMALL>LEXINGTON</SMALL> <SMALL>AVENUE</SMALL></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>NEW</SMALL> <SMALL>YORK</SMALL>, <SMALL>NY</SMALL> 10017-3954</P></TD></TR>
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<TD VALIGN="top" COLSPAN="5" ALIGN="center"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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<TD VALIGN="top" COLSPAN="5" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>TELEPHONE</SMALL>: <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">+1-212-455-2000</FONT></FONT></FONT></P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>FACSIMILE</SMALL>: <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-212-455-2502</FONT></FONT></FONT></P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Direct Dial Number</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">(212) <FONT
STYLE="white-space:nowrap">455-2303</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><FONT STYLE="white-space:nowrap">E-mail</FONT> Address</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">MSTAVENAS@STBLAW.COM</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">May&nbsp;8, 2019 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>VIA EDGAR </U></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Christina Chalk </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Special Counsel </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Mergers and Acquisitions </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">Securities and Exchange
Commission </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">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Johnson Controls International plc </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:17%; font-size:10pt; font-family:Times New Roman">Schedule <FONT STYLE="white-space:nowrap">TO-I</FONT> filed May&nbsp;3, 2019 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:17%; font-size:10pt; font-family:Times New Roman">SEC File <FONT STYLE="white-space:nowrap">No.&nbsp;5-43685</FONT> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Chalk: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of Johnson
Controls International plc (the &#147;<U>Company</U>&#148;), set forth below are responses to comments of the staff of the Division of Corporation Finance (the &#147;<U>Staff</U>&#148;) of the Securities and Exchange Commission (the &#147;SEC&#148;)
set forth in its letter dated May&nbsp;6, 2019 (the &#147;<U>Comment Letter</U>&#148;) with respect to the Schedule <FONT STYLE="white-space:nowrap">TO-I</FONT> filed by the Company on May&nbsp;3, 2019 (SEC File
<FONT STYLE="white-space:nowrap">No.&nbsp;5-43685)</FONT> (the &#147;<U>Schedule TO</U>&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For the Staff&#146;s convenience, the
text of the Staff&#146;s comment is set forth below in bold, followed by the Company&#146;s response. Concurrently with filing this letter, the Company is filing Amendment No.&nbsp;2 to the Schedule TO (&#147;<U>Amendment
No.</U><U></U><U>&nbsp;2</U>&#148;), which includes revisions to the Schedule TO in response to the Staff&#146;s comments. </P>
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<TD VALIGN="top">Securities and Exchange Commission</TD>
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<TD VALIGN="top" ALIGN="right">May&nbsp;8, 2019</TD></TR></TABLE> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibit (a)(1)(A)&#151;Offer to Purchase </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Section</U><U></U><U>&nbsp;5. Purchase of Shares and Payment of Purchase Price; Redemption, page 28</U> </P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>In this Section on page 29, you state that the Company is authorized under its Articles of Association to
effect repurchases of Shares as &#147;redemptions&#148; and any purchases of Shares in the Offer will be considered redemptions. Revise to explain the impact of the redemption designation and how (if at all) it differs from an ordinary purchase. If
this is related to the matters addressed in our next two comments, please so note. </B></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><U>Response</U>: Under Irish
law, a company must acquire its own shares either by purchase or by redemption. The Company&#146;s Articles of Association, which have been approved by its shareholders, permit share acquisitions by redemption. Acquisition of shares by redemption in
this manner is a standard way for companies incorporated in Ireland with a U.S. listing to carry out the acquisition of its own shares and this approach allows such acquisitions to be implemented by the exercise of board authority consistent with
the corporate governance norms for U.S. listed companies. From the perspective of a shareholder accepting the tender offer, there is no difference in outcome whether the tender offer is effected by way of a purchase or a redemption, nor is there any
difference in the tendering shareholder&#146;s rights pending the consummation of the transfer/redemption of the shares tendered. The financial requirements of the tender offer from the perspective of the Company are identical whether effected as a
purchase or a redemption: the acquired shares are subject to the same rules regarding the treatment of treasury shares, the same rules relating to the permitted sources of funding for the acquisition and the same balance sheet outcome and accounting
impacts result under either mechanism. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company has revised the disclosure in Amendment No.&nbsp;2 to explain that there is no impact
of the redemption designation or difference to tendering shareholders as compared to a purchase. For ease of reference, the revised language is set out below (with new text underlined): </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><U>Under Irish law, a company must acquire its own shares either by purchase or by redemption and, in either case, the financial requirements
of the Offer from the perspective of the Company are the same.</U> The Company is authorized under Article 3(d) of our Articles of Association to effect repurchases of Shares as redemptions and any repurchases of Shares pursuant to the Offer will be
effected by redemption. References in this Offer to Purchase to an &#147;offer to purchase,&#148; &#147;purchase,&#148; &#147;repurchase,&#148; &#147;tender&#148; or &#147;purchase price&#148; means &#147;offer to redeem,&#148; &#147;redeem,&#148;
&#147;redemption,&#148; &#147;tender for redemption&#148; or &#147;redemption price&#148; as the context permits and similar terms shall be construed accordingly. The proper tendering or deemed tendering of Shares pursuant to the Offer to Purchase /
redemption in accordance with the terms and subject to the conditions of the Offer, which are capable of purchase under the Offer, shall constitute an agreement, transaction or trade with the Company within the meaning of Article 3(d) of our
Articles of Association and such Shares shall be deemed to be Redeemable Shares within the meaning of our Articles of Association. <U>The Company&#146;s redemption of Shares, as opposed to a purchase, pursuant to the Offer will have no impact on
tendering shareholders or such holders&#146; rights pending the consummation of the Offer.</U> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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<TD VALIGN="top" ALIGN="right">May&nbsp;8, 2019</TD></TR></TABLE> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Conditions of the Offer, page 30 </U></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"><B>2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Refer to the conditions listed in the third and fourth bullets in this Section. To avoid an illusory offer,
all conditions must be outside of the control of the bidder. In this context, determining whether a condition has been satisfied &#147;in [bidder&#146;s] absolute discretion,&#148; is problematic. Please revise the last sentence of each condition to
include a reasonableness standard. </B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Response</U>: The Company has revised the disclosure in Amendment No.&nbsp;2
to make changes to the conditions of the Offer to clarify that whether the Irish legal test has been satisfied is a question of fact. While the directors are responsible for making this assessment correctly, ultimately the assessment is objective.
For ease of reference, the revised language is set out below (with new text underlined and deleted text with a strike through): </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the Company having insufficient profits available for distribution within the meaning of section 117 of the Irish
Companies Act to complete the purchase of the Shares tendered under the Offer in compliance with Irish law <U>based on the Company&#146;s relevant financial records;</U><STRIKE>, or the directors of the Company otherwise determining such an
insufficiency (or risk of insufficiency) in their absolute discretion</STRIKE> <U>at the time of commencement of the Offer, the Company had sufficient profits available for distribution to consummate the Offer</U>; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">the Company having net assets of less than <FONT STYLE="white-space:nowrap">its&nbsp;called-up&nbsp;share</FONT>
capital and its undistributable reserves (as defined in section 1082 of the Irish Companies Act) to complete the purchase of Shares tendered under the Offer in compliance with Irish law <U>based on the Company&#146;s relevant financial
records;</U><STRIKE>, or the directors of the Company otherwise determining such an insufficiency (or risk of insufficiency) in their absolute discretion</STRIKE> <U>at the time of commencement of the Offer, the Company had sufficient net assets to
consummate the Offer</U>; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>See our last comment above. In your response letter, with a view to additional disclosure if necessary,
explain who will determine whether these conditions have been satisfied and when they will do so. State whether Irish regulatory authorities will play a role in this determination. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Response</U>: These conditions reflect the mandatory Irish legal requirements relating to the funding of an acquisition of shares by the
Company. Whether the conditions are met is a question of fact which, under Irish law, the directors of the Company have a responsibility to correctly assess, by reference to the relevant financial records of the Company. No Irish regulatory
authority will play a role in this determination; in particular, no regulatory approvals, notifications or consents are required or will be sought in determining whether these conditions are satisfied. As stated in the Offer to Purchase, as of
March&nbsp;31, 2019, the Company had approximately $33.0&nbsp;billion of profits available for distribution, an amount the Company had determined was sufficient at the time of launching of the tender offer to consummate the purchase of shares in the
Offer. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please feel free to contact me at (212) <FONT STYLE="white-space:nowrap">455-2303</FONT>
with any questions regarding this filing or if you wish to discuss any of the above responses. </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">Very truly yours,</TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Marisa D. Stavenas</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3">Marisa D. Stavenas</TD></TR></TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">cc:</TD>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Michael R. Peterson, Vice President and Corporate Secretary</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:2.00em; font-size:10pt; font-family:Times New Roman"><I>Johnson Controls International plc</I></P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Alan M. Klein</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kenneth B. Wallach</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:2.00em; font-size:10pt; font-family:Times New Roman"><I>Simpson Thacher&nbsp;&amp; Bartlett LLP</I></P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Stephen Ranalow</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; text-indent:2.00em; font-size:10pt; font-family:Times New Roman"><I>Arthur
Cox</I></P></TD></TR>
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