October 31, 2019 Jeffrey Vanneste Chief Financial Officer LEAR Corporation 21557 Telegraph Road Southfield, MI 48033 Re: LEAR Corporation Form 10-K for the period ended December 31, 2018 Filed February 5, 2019 File No. 001-11311 Dear Mr. Vanneste: 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 Manufacturing