June 23, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3628
| Attn: | Heather Clark | |
| Claire Erlanger |
| Re:
|
Lear Corporation | |||
| Form 10-K for the fiscal year ended December 31, 2015 | ||||
| Filed February 9, 2016 | ||||
| File No. 001-11311 |
Dear Mss. Clark and Erlanger:
Our firm represents Lear Corporation, a Delaware corporation (the “Company”). On behalf the Company, I refer to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) dated June 22, 2016, containing comments on the above referenced filing. As discussed with Heather Clark on June 23, 2016, the Company requested additional time to respond to the Commission’s comment letter. Based on discussion with Ms. Clark, the Company plans to provide a response to the Commission on or before July 21, 2016. Thank you for this courtesy.
Please contact me at (312) 558-5723 should you require any additional information regarding this matter.
| Sincerely, |
| /s/ Bruce A. Toth |
| Bruce A. Toth |
| Winston & Strawn LLP |
| Cc: | Jeffrey H. Vanneste | |
| Terrence B. Larkin |