<SEC-DOCUMENT>0001445305-14-002006-index.html : 20140828
<SEC-HEADER>0001445305-14-002006.hdr.sgml : 20140828
<ACCEPTANCE-DATETIME>20140508163250
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001445305-14-002006
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140508

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image1a01.gif
<TEXT>
Document 2 - file: image1a01.gif

</DOCUMENT>
</SEC-DOCUMENT>