UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	December 20, 2006 12:00 P.M.

Form:	S-4
CIK: 0000842162 Company Name: LEAR CORP File Number: 333-139223
CIK: 0001089203 Company Name: LEAR OPERATIONS CORP File Number: 333-139223-05
CIK: 0001138551 Company Name: LEAR SEATING HOLDINGS CORP NUMBER 50 File Number: 333-139223-04
CIK: 0001138552 Company Name: LEAR CORP EEDS & INTERIORS File Number: 333-139223-03
CIK: 0001168694 Company Name: LEAR AUTOMOTIVE EEDS SPAIN S L File Number: 333-139223-02
CIK: 0001168695 Company Name: LEAR CORP MEXICO SA DE CV File Number: 333-139223-01