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November 13, 2017 VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F Street, NE Washington, D.C. 20549 Attn: J. Nolan McWilliams | | Century City | | Paris |
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| Re: | Delphi Technologies PLC (formerly known as Delphi Jersey Holdings plc) |
Dear Mr. McWilliams:
On behalf of our client, Delphi Technologies PLC (the “Company”), formerly known as Delphi Jersey Holdings plc, we hereby transmit for filing Amendment No. 5 (“Amendment No. 5”) to the Company’s Registration Statement on Form 10-12B originally filed with the Securities and Exchange Commission on June 9, 2017 (the “Registration Statement”). The Company will deliver to you four courtesy copies of Amendment No. 4 marked to show changes from Amendment No. 4 to the Registration Statement filed on November 3, 2017.
If you have any questions regarding Amendment No. 5, please do not hesitate to contact me by telephone at (312) 876-7681 or atcathy.birkeland@lw.com.
Very truly yours,
/s/ Cathy A. Birkeland
Cathy A. Birkeland
of LATHAM & WATKINS LLP
Enclosures
cc: | Liam Butterworth, President and Chief Executive Officer, Delphi Technologies PLC |
David M. Sherbin, Director, Delphi Technologies PLC