United States securities and exchange commission logo December 21, 2020 Dominick Zarcone President and Chief Executive Officer LKQ CORP 500 West Madison Street, Suite 2800 Chicago, IL 60661 Re: LKQ CORP Form 10-K Filed February 27, 2020 File No. 000-50404 Dear Mr. Zarcone: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Victor Casini