0000000000-18-032283.txt : 20181113 0000000000-18-032283.hdr.sgml : 20181113 20181015150145 ACCESSION NUMBER: 0000000000-18-032283 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181015 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: BORGWARNER INC CENTRAL INDEX KEY: 0000908255 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 133404508 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3850 HAMLIN RD. CITY: AUBURN HILLS STATE: MI ZIP: 48326 BUSINESS PHONE: 2487549200 MAIL ADDRESS: STREET 1: 3850 HAMLIN RD. CITY: AUBURN HILLS STATE: MI ZIP: 48326 FORMER COMPANY: FORMER CONFORMED NAME: BORG WARNER AUTOMOTIVE INC DATE OF NAME CHANGE: 19930628 PUBLIC REFERENCE ACCESSION NUMBER: 0000908255-17-000011 LETTER 1 filename1.pdf begin 644 filename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Hundzinski Vice President and Chief Financial Officer BorgWarner Inc. 3850 Hamlin Road Auburn Hills MI 48326 Re: BorgWarner Inc. Form 10-K for Fiscal Year Ended December 31, 2016 Filed February 9, 2017 File No. 001-12162 Form 10-K for Fiscal Year Ended December 31, 2017 Filed February 8, 2018 File No. 001-12162 Dear Mr. Hundzinski: We have completed our review of your filings. 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, /s/ Lyn Shenk Lyn Shenk Branch Chief Office of Transportation and Leisure