TEXT-EXTRACT 2 filename2.txt October 4, 2018 David Potts Chief Financial Officer ARRIS International plc 3871 Lakefield Drive Suwanee, Georgia 30024 Re: ARRIS International plc Form 10-K for the Fiscal Year Ended December 31, 2017 Filed March 1, 2018 File No. 001-37672 Dear Mr. Potts: 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, Division of Corporation Finance Office of Telecommunications