TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 12, 2022 Fredrik Westin Chief Financial Officer Autoliv, Inc. Klarabergsviadukten 70, Section B7 Box 70381 Stockholm, Sweden SE-107 24 Re: Autoliv, Inc. Form 10-K for the Year Ended December 31, 2021 Filed February 22, 2022 File No. 001-12933 Dear Mr. Westin: 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