TransDigm Group INC — Regulatory Filings 2021

Aug 18, 2021

CORRESP 1 filename1.htm html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd" Document created using Wdesk Copyright 2021 Workiva Document

August 18, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: SiSi Cheng

Re: TransDigm Inc. Registration Statement on Form S-4 (Registration No. 333-258676)

Ladies and Gentlemen:

On behalf of TransDigm Inc. and the other registrants named in the Registration Statement on Form S-4 (File No. 333-258676) (collectively, “ TransDigm ”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-258676) of TransDigm be declared effective at 3:00 p.m. on Friday, August 20, 2021, or as soon thereafter as practicable. TransDigm respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.

Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

Very truly yours, TRANSDIGM INC.

By: /s/ Michael J. Lisman Name: Michael J. Lisman Title: Chief Financial Officer

cc: Michael J. Solecki, Esq.