Aon plc
8 Devonshire Square
London, England EC2M 4PL
+44 20 7623 5500
Aon Corporation
200 East Randolph Street
Chicago, Illinois 60601
United States of America
(312) 381-1000
VIA EDGAR
Mr. Johnny Gharib
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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April 12, 2013 |
Re: Aon plc and Aon Corporation (the “Registrants”)
Registration Statement on Form S-4
File No. 333-187637 (the “Registration Statement”)
Dear Mr. Gharib,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrants hereby request that the effective date for the Registration Statement be accelerated so that it will be declared effective under the Securities Act at 9:30 a.m., New York City time, on Monday, April 15, 2013, or as soon thereafter as reasonably practicable.
In connection with this request, the Registrants hereby acknowledge that:
1. should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
3. the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.