UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	April 28, 2014 5:00 P.M.

Form:	S-4
CIK: 0000842162 Company Name: LEAR CORP File Number: 333-194579
CIK: 0001486533 Company Name: Lear Mexican Seating Corp File Number: 333-194579-04
CIK: 0001089203 Company Name: LEAR OPERATIONS CORP File Number: 333-194579-03
CIK: 0000044471 Company Name: GUILFORD MILLS INC File Number: 333-194579-02
CIK: 0001138552 Company Name: LEAR CORP EEDS & INTERIORS File Number: 333-194579-01