Aon plc
200 East Randolph Street
Chicago, IL 60601
(312) 381-1000
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Sarmad Makhdoom |
Lory Empie
Robert Arzonetti
Tonya Aldave
April 19, 2024
Aon plc
Registration Statement on Form S-4
File No. 333-277342
Dear Mr. Makhdoom, Ms. Empie, Mr. Arzonetti and Ms. Aldave:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the Securities Act), Aon plc (the Registrant) hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (the Registration Statement) be accelerated so that the Registration Statement will become effective under the Securities Act by 4:00 p.m. (New York City time) on April 23, 2024. The Registrant hereby affirms that it is aware of its obligations under the Securities Act.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Registrants counsel, Jin-Kyu Baek at (212) 474-1408, and then send written confirmation to the addressees listed on the cover of the Registration Statement.
* * *
Sincerely, | ||
AON PLC | ||
/s/ Darren Zeidel | ||
Name: Darren Zeidel | ||
Title: Executive Vice President, General Counsel and Company Secretary |