<SEC-DOCUMENT>0001104659-16-135058.txt : 20161028
<SEC-HEADER>0001104659-16-135058.hdr.sgml : 20161028
<ACCEPTANCE-DATETIME>20160728172312
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-16-135058
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Adient Ltd
		CENTRAL INDEX KEY:			0001670541
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		25-28 NORTH WALL QUAY
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			1
		BUSINESS PHONE:		1-414-524-1200

	MAIL ADDRESS:	
		STREET 1:		25-28 NORTH WALL QUAY
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			1
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">[Wachtell, Lipton, Rosen&nbsp;&amp; Katz Letterhead]</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">July&nbsp;28, 2016</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">VIA EDGAR TRANSMISSION</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Anne Nguyen Parker<br> Assistant Director, Office of Transportation and Leisure<br> U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, NE<br> Washington, D.C.&#160; 20549</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b><font size="1" style="font-size:3.0pt;">&#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; </font><b>Adient Ltd<br> Amendment No.&nbsp;1 to Form&nbsp;10-12B<br> Filed June&nbsp;27, 2016<br> File No.&nbsp;001-37757</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Ms.&nbsp;Parker:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On behalf of our client, Adient Ltd (&#147;<u>Adient</u>&#148; or the &#147;<u>Company</u>&#148;), set forth below are the responses of the Company to the comments of the Staff (the &#147;<u>Staff</u>&#148;) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the &#147;<u>Commission</u>&#148;) set forth in your letter, dated July&nbsp;13, 2016, regarding Amendment No.&nbsp;1 to the Company&#146;s Registration Statement on Form&nbsp;10-12B filed on June&nbsp;27, 2016 (the &#147;<u>Registration Statement</u>&#148;).&#160; In connection with this letter, the Company is filing Amendment&nbsp;No.&nbsp;2 to the Registration Statement (&#147;<u>Amendment No.&nbsp;2</u>&#148;), and has forwarded three courtesy copies of Amendment No.&nbsp;2 marked to show changes from Amendment No.&nbsp;1 to the Registration Statement filed on June&nbsp;27, 2016.&#160; Capitalized terms used but not defined herein have the meanings specified in Amendment No.&nbsp;2.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For your convenience, the Staff&#146;s comments are set forth in bold, followed by responses of the Company.&#160; All references to page&nbsp;numbers in these responses are to the pages&nbsp;of the information statement filed as Exhibit&nbsp;99.1 (the &#147;<u>Information Statement</u>&#148;) in the marked version of Amendment No.&nbsp;2.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit&nbsp;99.1</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Risk Factors, page&nbsp;20</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Risks Related to Adient Ordinary Shares, page&nbsp;34</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The IRS may not agree that Adient is a foreign corporation for U.S. federal tax purposes, page&nbsp;38</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note your response to our prior comment 6 and reissue. Please provide quantitative information in this risk factor regarding the tax rate should the IRS treat Adient as a U.S. corporation as compared to the tax rate should the IRS treat Adient as a foreign corporation for U.S. federal tax purposes.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement has been revised on page&nbsp;41 in response to the Staff&#146;s comment to provide quantitative information regarding Adient&#146;s effective tax rate should the IRS treat Adient as a U.S. corporation for U.S. federal tax purposes as compared to Adient&#146;s effective tax rate should the IRS treat Adient as a foreign corporation for U.S. federal tax purposes.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Summary Historical and Unaudited Pro Forma Condensed Combined Financial Data, page&nbsp;19</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Selected Historical Combined Financial Data of Adient, page&nbsp;54</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Reference is made to certain sections of your document including, the Summary Historical and Unaudited Pro Forma Condensed Combined Financial Data on page&nbsp;19 and Selected Historical Combined Financial Data of Adient on page&nbsp;54 where you present total segment income outside the context of the segment footnote. Please be advised the presentation of a total segment profit and loss measure in any context other than as part of the reconciliation required by ASC 280 is considered to be non-GAAP; thus, you are required to provide the disclosures outlined in Item10(e)(1)(i)&nbsp;of Regulation S-K where you present total segment income outside of the segment footnote. Please confirm your understanding and revise your filing accordingly. For further guidance, you may refer to Question 104.04 of the C&amp;DIs on Non-GAAP Measures which can be found at https://www.sec.gov/divisions/corpfin/guidance/nongaapinterp.htm.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement sections entitled &#147;Summary Historical and Unaudited Pro Forma Condensed Combined Financial Data&#148; and &#147;Selected Historical Combined Financial Data&#148; have been revised to present a full income statement thereby removing segment income from these sections.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Dividend Policy, page&nbsp;52</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note your response to our prior comment 7 that you expect to pay a regular cash dividend in line with other automotive suppliers. Please briefly describe what you consider to be the current industry practice for other automotive suppliers.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement section entitled &#147;Dividend Policy&#148; has been revised to remove the statement that Adient expects to pay a regular cash dividend &#147;in line with other automotive suppliers.&#148;</p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Notes to the Unaudited Pro Forma Condensed Combined Financial Statements, page&nbsp;60</font></u></b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Reference is made to footnote (E). Your disclosure indicates that of the total debt proceeds of $3.5 billion, a portion will be used in part to pay down short term debt of $132 million. In this regard, it appears the adjustment to cash of $510 million should be reduced by the amount that will be used to pay down short term debt. Please advise or revise accordingly.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement section entitled &#147;Unaudited Pro Forma Condensed Combined Financial Statements&#148; has been revised to reflect the $132 million of short term debt as being outstanding with a corresponding increase to cash of the same amount.&#160; Johnson Controls will compensate Adient for any remaining short term debt balances as of the separation date; however, it is expected that the outstanding short term debt balance will be significantly lower than $132 million by the separation date.&#160; Adient will ensure a consistent treatment of this item in the unaudited pro forma condensed combined financial statements as of and for the nine months ended June&nbsp;30, 2016, which are expected to be included in Amendment No.&nbsp;3 to the Registration Statement.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note that you net adjustments (E)&nbsp;and (G)&nbsp;against APIC on the face of the unaudited pro forma combined balance sheet. Please present separately the pro forma adjustments on a gross basis. Further, please explain how you arrive at the net adjustment of $2.4 billion based solely upon adjustments (E)&nbsp;and (G).</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement section entitled &#147;Unaudited Pro Forma Condensed Combined Financial Statements,&#148; specifically Note (G), has been revised to include an analysis showing how the net adjustment of $2.4 billion is derived.&#160; In addition, the reference to (E)&nbsp;on the face of the pro forma balance sheet has been removed.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please explain, and revise your disclosure to clarify, how the $26 million of employee-related liabilities described in footnote (J)&nbsp;on page&nbsp;61 reconciles to the $21 million shown in the pro forma adjustments column on the balance sheet on page&nbsp;59.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement section entitled &#147;Unaudited Pro Forma Condensed Combined Financial Statements,&#148; specifically Note (J), has been revised to indicate $21 million.</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Reference is made to footnote (K). Your disclosure indicates that $211 million of noncurrent tax balances for expected uncertain tax positions will be transferred to Adient in connection with the separation and further, $6 million of deferred taxes were established for pro forma employee-related liability adjustments. In this regard, please explain why the adjustment of $217 million represents a reduction in rather than an increase to Other noncurrent liabilities.</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement section entitled &#147;Unaudited Pro Forma Condensed Combined Financial Statements,&#148; specifically Note (K), has been revised to indicate that the pro forma adjustments impacting noncurrent tax balances are for expected uncertain tax</p>
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<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">positions related to unresolved tax matters that will <u>remain with</u> Adient in connection with the separation.</font></p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Management&#146;s Discussion and Analysis</font></u></b></p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Income Tax Provision, page&nbsp;84</font></u></b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8.</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>We note your disclosure that a significant portion of your income tax provision is related to a change in assertion over permanently reinvested earnings as a result of the spin-off. In light of the significant increase in your income tax provision, please expand your disclosure to explain whether or not you believe this will be a one-time charge as a result of the spin-off or if you expect the current income tax provision to be indicative of your income tax provision in the future because of the new business structure or some other change due to the spin-off.</b></p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response</font></u>:&#160; The Information Statement has been revised on page&nbsp;87 to indicate that the change in assertion over permanently reinvested earnings was a one-time impact.</p>
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<p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font><font size="1" style="font-size:3.0pt;">&#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;&#160;&#160; </font>*<font size="1" style="font-size:3.0pt;">&#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;&#160;&#160;&#160; </font>*<font size="1" style="font-size:3.0pt;">&#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;&#160;&#160; </font>*<font size="1" style="font-size:3.0pt;">&#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;&#160;&#160;&#160; </font>*<font size="1" style="font-size:3.0pt;">&#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;&#160;&#160; </font>*</p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company hereby acknowledges that:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and</p>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If you have any questions regarding this filing, please contact the undersigned at (212)&nbsp;403-1394 or Andrew R. Brownstein at (212) 403-1233.</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sincerely   yours,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/   David K. Lam</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David   K. Lam</font></p>    </td>   </tr>  </table>
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<p style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:3.0pt;">&#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;&#160;&#160;&#160; </font>Brian J. Cadwallader, Vice President, Secretary and General Counsel, Johnson Controls<br> <font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Cathleen A. Ebacher, Vice President, General Counsel and Secretary, Adient</p>
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