<SEC-DOCUMENT>0001193125-16-671996-index.html : 20161213
<SEC-HEADER>0001193125-16-671996.hdr.sgml : 20161213
<ACCEPTANCE-DATETIME>20160804171154
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-16-671996
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160804

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Axalta Coating Systems Ltd.
		CENTRAL INDEX KEY:			0001616862
		STANDARD INDUSTRIAL CLASSIFICATION:	PAINTS, VARNISHES, LACQUERS, ENAMELS & ALLIED PRODUCTS [2851]
		IRS NUMBER:				981073028
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO COMMERCE SQUARE
		STREET 2:		2001 MARKET STREET, SUITE 3600
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		(855) 547-1461

	MAIL ADDRESS:	
		STREET 1:		TWO COMMERCE SQUARE
		STREET 2:		2001 MARKET STREET, SUITE 3600
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g225912g38q18.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g225912g38q18.jpg

</DOCUMENT>
</SEC-DOCUMENT>