TEXT-EXTRACT 2 filename2.txt April 25, 2019 Lars Sjobring Executive Vice President, Legal Affairs, General Counsel Veoneer, Inc. Klarabergsviadukten 70, Section C6 Box 13089, SE-103 02 Stockholm, Sweden Re: Veoneer, Inc. Draft Registration Statement on form S-1 Submitted April 22, 2019 File No. 377-02603 CIK No. 0001733186 Dear Mr. Sjobring: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Heather Clark at 202-551-3624 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure