PHINIA INC.

3000 University Drive

Auburn Hills, MI 48326

(248) 754-9200

June 9, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attn:	Thomas Jones
	Jay Ingram
	Re:	PHINIA Inc.
		Registration Statement on Form 10
		File No. 001-41708

Dear Messrs. Jones and Ingram:

Reference is made to the Registration Statement on Form 10 (File No. 001-41708) (as amended to date, the “Registration Statement”), filed by PHINIA Inc., a Delaware corporation (the “Company”) with the Commission.

The Company hereby respectfully requests that the effective date for the Registration Statement be accelerated to 4 p.m. Eastern time, on June 13, 2023, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder.

If you have any questions regarding this letter or any related matter, please contact Patrick G. Quick at (414) 297-5678 or Mark T. Plichta at (414) 297-5670. The Company respectfully requests that it be notified of the effectiveness of the Registration Statement by a telephone call to either Mr. Quick or Mr. Plichta and that such effectiveness also be confirmed in writing.

Very truly yours,

PHINIA INC.

/s/ Brady D. Ericson

Brady D. Ericson

President and Chief Executive Officer

cc:	Patrick G. Quick
	Mark T. Plichta
	Foley & Lardner LLP