May 22, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: | Anne Nguyen Parker, Assistant Director, Office of Transportation and Leisure |
Donald E. Field
Re: | TransDigm Group Incorporated |
Registration Statement on FormS-4 (Registration No. 333-217850) |
Ladies and Gentlemen:
On behalf of TransDigm Inc. and TransDigm Group Incorporated (together, “TransDigm”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on FormS-4 (FileNo. 333-217850) of TransDigm be declared effective at 2:00 p.m. on Wednesday, May 24, 2017, or as soon thereafter as practicable. TransDigm respectfully requests that you notify John T. Owen of such effectiveness by a telephone call to (212)326-7874.
Please contact John T. Owen of Jones Day at (212)326-7874 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours, | ||
TRANSDIGM GROUP INCORPORATED | ||
By: | /s/ Terrance M. Paradie | |
Name: Terrance M. Paradie | ||
Title: Executive Vice President and Chief Financial Officer |
cc: | John T. Owen, Esq. |