<SEC-DOCUMENT>0001193125-14-100102.txt : 20140618
<SEC-HEADER>0001193125-14-100102.hdr.sgml : 20140618
<ACCEPTANCE-DATETIME>20140314162707
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-100102
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140314

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEAR CORP
		CENTRAL INDEX KEY:			0000842162
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				133386776
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		21557 TELEGRAPH ROAD
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48033
		BUSINESS PHONE:		2484471500

	MAIL ADDRESS:	
		STREET 1:		21557 TELEGRAPH ROAD
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48033

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEAR CORP /DE/
		DATE OF NAME CHANGE:	19960620

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEAR SEATING CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEAR SIEGLER SEATING CORP
		DATE OF NAME CHANGE:	19900723
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>Corresp</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">LEAR CORPORATION </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">21557 Telegraph Road </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Southfield,
Michigan 48033 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">March 14, 2014 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA EDGAR
</B></P> <P STYLE="margin-top:12pt; 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">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, DC
20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">Lear Corporation </TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Registration Statement on Form S-4 </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with the proposed exchange offer to be made by Lear Corporation (the &#147;Company&#148;) to issue (the &#147;Exchange
Offer&#148;) up to $500,000,000 in aggregate principal amount of the Company&#146;s 4.75% Senior Notes due 2023 (the &#147;New Notes&#148;) in exchange for an equal aggregate principal amount of outstanding 4.75% Senior Notes due 2023 (the &#147;Old
Notes&#148;), pursuant to the prospectus contained in the Registration Statement described above, which was filed with the Securities and Exchange Commission (the &#147;Commission&#148;) on March [&#149;], 2014, and the related letter of
transmittal, this letter will confirm the following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">(1) The Company is registering the Exchange Offer in reliance upon the position of
the Staff of the Commission enunciated in the no-action letters issued to <U>Exxon Capital Holdings Corporation</U> (available May&nbsp;13, 1988), <U>Morgan Stanley&nbsp;&amp; Co. Incorporated</U> (available June&nbsp;5, 1991) and
<U>Shearman&nbsp;&amp; Sterling</U> (available July&nbsp;2, 1993). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">(2) The Company has not entered into any arrangement or understanding
with any person to distribute the New Notes to be received in the Exchange Offer and, to the best of the Company&#146;s information and belief, each person participating in the Exchange Offer is acquiring the New Notes in the ordinary course of its
business, is not participating in and has no arrangement or understanding with any person to participate in the distribution of the Exchange Notes to be received in the Exchange Offer and is not an &#147;affiliate&#148; of the Company within the
meaning of Rule 405 under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;). In this regard, the Company will make each person participating in the Exchange Offer aware, through the Exchange Offer prospectus or otherwise, that
if such person is participating in the Exchange Offer for the purpose of distributing the New Notes to be acquired in the Exchange Offer, such person (i)&nbsp;could not rely on the Staff position enunciated in <U>Exxon Capital Holdings
Corporation</U> (available May&nbsp;13, 1998) or interpretive letters to similar effect and (ii)&nbsp;must comply with the registration and prospectus delivery requirements of the Securities Act in </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
connection with any secondary resale transaction, unless an exemption from registration is otherwise available. The Company acknowledges that such a secondary resale transaction by such person
participating in the Exchange Offer for the purpose of distributing the New Notes should be covered by an effective registration statement containing the selling securityholder information required by Item&nbsp;507 of Regulation S-K under the
Securities Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">(3) A broker-dealer may participate in the Exchange Offer with respect to Old Notes acquired for its own account as a
result of market-making or other trading activities provided that the broker-dealer has not entered into any arrangement or understanding with the Company or an affiliate of the Company to distribute the New Notes and the Company (i)&nbsp;will make
each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any broker-dealer who holds Old Notes acquired for its own account as a result of market-making or other trading activities, and who receives New
Notes in exchange for such Old Notes pursuant to the Exchange Offer, must deliver a prospectus meeting the requirements of the Securities Act as described in paragraph (2)&nbsp;above in connection with any secondary resale of such New Notes, and
(ii)&nbsp;will include in the transmittal letter or similar documentation to be executed by an exchange offeree in order to participate in the Exchange Offer a provision providing that if the exchange offeree is a broker-dealer holding Old Notes
acquired for its own account as a result of market-making or other trading activities, an acknowledgement that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of the New Notes received in
respect of such Old Notes pursuant to the Exchange Offer; however, by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an &#147;underwriter&#148; within the meaning of the Securities Act. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The transmittal letter to be executed by the exchange offeree in order to participate in the Exchange Offer includes a representation to the
effect that if the exchange offeree is not a broker-dealer that by accepting the exchange offer, the exchange offeree represents that it is not engaged in, and does not intend to engage in, a distribution of the New Notes. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="6%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">LEAR CORPORATION</TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/<SMALL>S</SMALL>/ J<SMALL>EFFREY</SMALL> H. V<SMALL>ANNESTE</SMALL></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">Name: Jeffrey H. Vanneste</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="bottom">Its: Senior Vice President and Chief Financial Officer</TD></TR>
</TABLE></DIV>
 <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>

</BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
