0001104659-12-026903.txt : 20120731 0001104659-12-026903.hdr.sgml : 20120731 20120420172653 ACCESSION NUMBER: 0001104659-12-026903 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120420 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aon plc CENTRAL INDEX KEY: 0000315293 STANDARD INDUSTRIAL CLASSIFICATION: INSURANCE AGENTS BROKERS & SERVICES [6411] IRS NUMBER: 363051915 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8 DEVONSHIRE SQUARE CITY: LONDON STATE: X0 ZIP: EC2M 4PL BUSINESS PHONE: (44) 20 7623 5500 MAIL ADDRESS: STREET 1: 8 DEVONSHIRE SQUARE CITY: LONDON STATE: X0 ZIP: EC2M 4PL FORMER COMPANY: FORMER CONFORMED NAME: AON CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: COMBINED INTERNATIONAL CORP DATE OF NAME CHANGE: 19870504 CORRESP 1 filename1.htm

April 20, 2012

FILED VIA EDGAR

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

Washington, D. C. 20549-4628

RE:	Aon Corporation
	Form 10-K for the Fiscal Year Ended December 31, 2011
	Filed February 24, 2012
	File No. 001-7933

Dear Mr. Rosenberg:

We are in receipt of your letter dated April 12, 2012, in the above referenced matter. In that letter, you asked that we respond to the comments within 10 business days or advise the staff when we will respond. As directed by a member of the Staff, we respectfully advise you that we will require additional time in order to respond fully to your letter. We currently expect to respond no later than May 14, 2012.

In the meantime, please do not hesitate to contact me. I can be reached at (312) 381-5122.

Sincerely,

/s/ Ram Padmanabhan

Ram Padmanabhan
Vice President, Chief Counsel — Corporate
and Company Secretary

cc: Peter Lieb, Executive Vice President and General Counsel of Aon plc

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