LEAR CORP — Regulatory Filings 2016

Jun 23, 2016

CORRESP 1 filename1.htm CORRESP

June 23, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-3628

Attn:
Claire Erlanger

Re:
Form 10-K for the fiscal year ended December 31, 2015
Filed February 9, 2016
File No. 001-11311

Dear Mss. Clark and Erlanger:

Our firm represents Lear Corporation, a Delaware corporation (the “Company”). On behalf the Company, I refer to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) dated June 22, 2016, containing comments on the above referenced filing. As discussed with Heather Clark on June 23, 2016, the Company requested additional time to respond to the Commission’s comment letter. Based on discussion with Ms. Clark, the Company plans to provide a response to the Commission on or before July 21, 2016. Thank you for this courtesy.

Please contact me at (312) 558-5723 should you require any additional information regarding this matter.

Sincerely,
/s/ Bruce A. Toth
Bruce A. Toth
Winston & Strawn LLP

Cc:
Terrence B. Larkin