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                               June 29, 2022

       Paul Vasington
       Chief Financial Officer
       Sensata Technologies Holding plc
       529 Pleasant Street
       Attleboro, MA 02703

                                                        Re: Sensata
Technologies Holding plc
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 10,
2022
                                                            Form 10-Q for the
Quarterly Period Ended March 31, 2022
                                                            Filed April 26,
2022
                                                            File No. 001-34652

       Dear Mr. Vasington:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Liquidity and Capital Resources, page 53

   1.                                                   We note that your table
presents cash and cash equivalents held by country and expressed
                                                        in U.S. dollars since
this is your functional and reporting currency. We further note that
                                                        approximately 17% of
your total cash and cash equivalents is held in China as of
                                                        December 31, 2021.
Revise future filings to describe any restrictions that impact the
                                                        ability to transfer
cash within your corporate structure. Discuss the nature of restrictions,
                                                        if any, on the net
assets of your subsidiaries, amount of those net assets, and the potential
                                                        impact on your
liquidity. Please also disclose the amount of cash and cash equivalents
                                                        disaggregated by
currency denomination as of the most recent balance sheet date.
 Paul Vasington
FirstName  LastNamePaul Vasington
Sensata Technologies Holding plc
Comapany
June       NameSensata Technologies Holding plc
     29, 2022
June 29,
Page 2 2022 Page 2
FirstName LastName
Form 10-Q for the Quarterly Period Ended March 31, 2022

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Overview, page 20

2.       We note your statement that global supply chain disruptions and
shortages continue to
         pressure your margins and that you made progress in recovering some of
these additional
         costs from your customers through increased pricing. Please discuss in
future filings in
         detail whether supply chain disruptions or inflation have materially
affected your outlook
         or business goals. Specify whether these challenges have materially
impacted your results
         of operations or capital resources and quantify, to the extent
possible, how your sales,
         profits, and/or liquidity have been impacted. Revise also to discuss
in future filings any
         known trends or uncertainties resulting from mitigation efforts
undertaken, if any. Explain
         whether any mitigation efforts introduce new material risks, including
those related to
         product quality, reliability, or regulatory approval of products.
       In closing, 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.

      You may contact Gary Newberry at (202) 551-3761 or Tara Harkins, Senior
Accountant, at (202) 551-3639 with any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences