TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 5, 2022 Ashley Bancroft Corporate Secretary TENNECO INC 500 North Field Drive Lake Forest, IL 60045 Re: TENNECO INC Preliminary Proxy Statement on Schedule 14A Filed on March 15, 2022 File No. 001-12387 Dear Ms. Bancroft: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Preliminary Proxy Statement on Schedule 14A General 1. Please provide us with your analysis as to the applicability of Exchange Act Rule 13e-3 to your transaction and any filing obligation you may have to provide additional disclosure on Schedule 13E-3. Refer to Sections 201.01 and 201.05 of the Going Private Transactions, Exchange Act Rule 13e-3 and Schedule 13E-3 Compliance and Disclosure Interpretations. 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. Ashley Bancroft TENNECO INC April 5, 2022 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Bradley Ecker, Staff Attorney, at (202) 551-4985 or Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. FirstName LastNameAshley Bancroft Sincerely, Comapany NameTENNECO INC Division of Corporation Finance April 5, 2022 Page 2 Office of Manufacturing FirstName LastName