September 30, 2015
Melissa Raminpour
Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Autoliv, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2014
Form 10-Q for the Quarterly Period Ended March 31, 2015
Response dated June 23, 2015
File No. 001-12933
Dear Ms. Raminpour:
We are in receipt of the comments of the staff (the “Staff”) of the Division of Corporation Finance at the Securities and Exchange Commission contained in its comment letter to Autoliv, Inc. (the “Company”), dated September 24, 2015 (the “Comment Letter”). The Comment Letter requests that the Company respond to the comments by October 8, 2015 or tell the Staff the date by when the Company will provide its response. As discussed with the Staff, we are writing to confirm that we have requested an extension to respond to the Comment Letter until October 22, 2015.
We appreciate the Staff’s cooperation in this matter.
If you have any questions or comments to this letter, please call the Company’s outside counsel, Dennis O. Garris, at Alston & Bird LLP, at 202-239-3452.
| Sincerely, |
| /s/ Mats Wallin |
| Mats Wallin |
| Chief Financial Officer |
| Cc: | Fredrik Peyron, Group Vice President for Legal Affairs, General Counsel and Secretary, Autoliv, Inc. |
Dennis O. Garris, Alston & Bird LLP