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                               December 29, 2020

       Paul Vasington
       Executive Vice President and Chief Financial Officer
       Sensata Technologies Holding plc
       529 Pleasant Street
       Attleboro, Massachusetts 02703

                                                        Re: Sensata
Technologies Holding plc
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2019
                                                            Filed February 11,
2020
                                                            File No. 001-34652

       Dear Mr. Vasington:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2019

       Critical Accounting Policies and Estimates, page 52

   1.                                                   You disclose here that
you do not consider any reporting units to be at risk of failing step
                                                        1 of the goodwill
impairment test. In future filings, please define the term "at risk".
   2.                                                   We note you have
performed quarterly impairment testing in fiscal year 2020 and
                                                        determined your
goodwill was not impaired. In future quarterly and annual filings in
                                                        which you perform
impairment testing, please disclose any reporting units and goodwill
                                                        amounts that you
consider at risk of failing step 1 of the goodwill impairment test.
       Recent Accounting Pronouncements, page 56

   3.                                                   Please tell us how you
assessed the impact of the adoption of ASU 2017-04 and how this
                                                        will impact your
goodwill impairment testing in future periods.
 Paul Vasington
Sensata Technologies Holding plc
December 29, 2020
Page 2
Item 11. Executive Compensation, page 128

4.       We note you granted the named executive officers stock awards valued
at $7,133,313 and
         option awards valued at $3,057,043 pursuant to your 2019 LTI program.
Additionally, we
         note that the description of your program, beginning on page 33 of
your Schedule 14A,
         lacks a discussion of performance targets, the extent to which the
targets were met, and
         and decisions to adjust awards based on the achievement of such
targets. Please confirm
         that you will provide a discussion of these targets, level of
achievement and the discretion
         exercised in determining the awards issued pursuant to the program in
future filings.
5.       Please confirm that in future filings you will include a discussion of
how the shares
         repurchased pursuant to your share repurchase program impacted
performance targets
         used to determine executive compensation, such as EPS.
        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.

        You may contact Gary Newberry at (202) 551-3761 or Daniel Gordon,
Senior Advisor,
(202) 551-3486 if you have questions regarding comments on the financial
statements and
related matters. Please contact Ada Sarmento at (202) 551-3798 or Suzanne
Hayes, Office
Chief, at (202) 551-3675 with any other questions.



FirstName LastNamePaul Vasington                               Sincerely,
Comapany NameSensata Technologies Holding plc
                                                               Division of
Corporation Finance
December 29, 2020 Page 2                                       Office of Life
Sciences
FirstName LastName