TEXT-EXTRACT 2 filename2.txt Mail Stop 3561 October 15, 2018 Ronald T. 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