0001445305-14-002006.txt : 20140828 0001445305-14-002006.hdr.sgml : 20140828 20140508163250 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 CORRESP 1 filename1.htm RequestforExtension


plc
 
 
Aon plc
 
 
8 Devonshire Square
May 8, 2014
 
London
 
 
EC2M 4PL
Mr. Jeffrey Riedler
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:    Aon plc Form 10-K
Filed February 18, 2014
File No. 001-07933

Dear Mr. Riedler:

Reference is hereby made to that certain comment letter from the Staff (the “Staff”) of the U.S. Securities and Exchange Commission delivered via e-mail on April 24, 2014 regarding our Form 10-K for the fiscal year ended December 31, 2013 (the “Comment Letter”).

As you are aware, the Comment Letter requests certain information regarding our business and operations and provides us ten business days to respond. However, our experience in responding to a similar request by the Staff for such information in 2011 suggests that we will need additional time in order to adequately update our review and address and respond to the Staff’s request for information.

In this regard, with approximately 66,000 employees and operations through various subsidiaries in more than 120 countries and sovereignties, we are a complex global business. While our policies and procedures are designed to help ensure that we appropriately disclose subject matter that is both germane to the Staff’s requests for information and required to be disclosed in our periodic filings, we believe that the Staff’s request for information requires a broader review of our business and operations.

Accordingly, we respectfully request an extension to June 6, 2014 to allow us sufficient time to update our review and address and respond to the Staff’s request for information. Please do not hesitate to call me at (312) 381-5122 if you have any questions regarding this letter.

Best regards,

/s/ Michael Wolf
Michael Wolf
Chief Counsel – Corporate
cc:
John Krug, Senior Counsel, SEC
 
Scot Foley, Staff Attorney, SEC
 
 
 
Peter Lieb, Executive Vice President and General Counsel
            
Aon plc
 
 
 
 
Registered office:
8 Devonshire Square
London EC2M 4PL
 
 
Registered in England and Wales, No. 7876075

 GRAPHIC 2 image1a01.gif begin 644 image1a01.gif M1TE&.#EA?P`_`/<```````````$!`>,8(>,8(N<8(N<9)>@9)>@9)>$9'^`9 M'N`9'N`9'^(9(>$9(N`9(N$9(N(9(>(9(>(9(N49(N<9(N<9(><9(><9(N<9 M(><9(><9(><9(><9(><9(N<9(N<9(>`:'>$:'>(:'>(:'>(:'>(:'^(:(><: M).@:).<:).<:).@:).D:)>,;(.,;(>H;).<;).L;'^L;'^H;).H;).D;).H; M'ND;'NH;'^<;(>0;(N,;(^,;(^(;).,;).(;).(;(^,;(NL<(NL<'^8<).<< M)>8<).8<).8<).8<).<<).<<(.<<(><<(>8<(><<(>8<(>4<(>,<(>H=(.P= M(.@=(.8=(>8=(><=)>D=(.@=(>0=(>0=(.0=(.,=(>(=(>P>(.D>)N8>)N4> M(.<>(>8>)N8>)^<>)^@>(.$>(>`>(N`>)-\>)>8?)^D?)^D?)^8?)^8?(>8?(>8?)]X?)=T?)MP?*-P@*-HA*-@A*-%N M<^%Q=^)S>>-X?>5\?^=_@^F#ANN'BNN*C>N+C^N/E.V2E^V5FNV7F^R;GNR= MH.R?H>R@HNV@H^ZAH_"CIO.FJ?2IJ_BNLOBRMOBUNOBXO/B\O_B_P?C"Q/G' MR?K(S/O*S?O,SOS-S_S/T?W0T_W3U/S5U?S7V/W9VOW;W/W?X/W@X?[BXO[D MY/[GY__HZ/_HZ?_JZ__K[/_L[?_N[O_O\/_P\?_S\__T]/_U]?_V]O_W]O_W M]__W]__W^?_X^O_X^O_Y^O_Y^O_Y^O_Y^__Y^__\_/_\_?_]_?_]_?_]_O_] M_O_]_O_^_O_^_?_^_O___R'Y!`$`````+`````!_`#\`0`C^`/\)'$BPH,&# M"!,J7,BPH<.'$",:K!>I0($*)RH4D/"!PH`/$BYFDDBRI,F3!L4-LE`@RX,1 M%S-NK."Q0D@L`S#A6\@/'"Q+>DI(<:'F`84=?QB9FC:/82]-EBQ=DFJ)DM1L M"G-=HC25JE1,RU`.7/8CI(4'&B78E*-)(#]2%08,L%G`@@0+@NP)K`7F098" M$^+.#5DW2)\^#\RBK4M7@@0S,4CU^R?/D<8*BRW0K0"AP(!.DPE*.A'R!\T" M(RH@48`*,>+Q90R4'XA,+213HJ64`G M8I5IYIEHILE0/?+@PP^;;LI3#S^AJ6GGG0Z=\X@!@&V$0D@8L00=!0\H@^>A MB/YCS1]J`7H"GP:`(,DS)CRGD0$B`&&,0=1(HL1=,\E7P01R3"`31X!668`A MP-0ID#G^?&P$TD4/,&C!"([(`"43V;%.((((0D$LC^(80((H@BY)2$ MSR>$$*)(X8L,0@@@CAC$3S6@$$*`?1;595$):R1"RC8&C2(((8L$4L@A>SO" MR#L)E3.)((44$D@BA`RR""&.C)/H[;CGKOONO*/T20%&U$$D%F:``$(66U3` M`R^]-X_2(P4H44`39^A@019EH/#!%F-8`,(BZC@O_D/R,%*`#F$T$;WP%6Q1 M/`AC)%^`&:^,;W]"WOPAQAD%X"!'#=.3@_6PI[TR=,\":`"$[1`BBT7,[PDB MT$$9DA<#.2RA+F&XCA'8$(IP(603*2B`'&(`O#+8`#N+Z`9"^#&)`@UAA!7( M@AE0\(=SG&D:>PA"#.J@!`OH0`[^ZNO").1!CSZ\SPS)6T(9LK"T@7SC$3"P M`!;.8+PQE.$#,3"`2W0`!SX]`89;*,/!Q)`%/_!K(*X@POI(^`0[Z*`"2B## M!S)1#X/@`@Y/*,`3IJ:1"3+#3,3X`QG$4($V,L$",;`#%3*A%X'T8C<2'$,% M=(#$#SSC'[+8@P'@T`0+5"%[*4@#%R(!#5?]HQ_,``00#(`%]KG/>& M(0,C!%`':VQ?\2B9"H*4@P]WD!X6[)"#]H7!%66J!05\H`,RF*$"B;2"!90@ MBJ$-A!\508$9RN##.F`!!9K@QRP*4`-7W@$$F0C90KIQ!@%:P(HH0$$9Q!`( M*L#!EDK^R(/TMN!.>,9@@@\8!F4:P00]U``$!ACA]2RASH9P8QK4F$8T)HJ* M`GPRG@9$)!RL,`IG3$.B'YWH/ZH1!!O,TX=R2*(RY$&(-@ZP#HV`2"O85X;W MG8&"/)R>'M27!3F<803S+``*R%"&"C#!#YRPB![RF`4[Q``'?/!&O\8PO3SD M40G"^\`40:#-9^K`#M)L0OHL8`0[\*85_`"%!<(@QZ]6P:B+J(GFH@06^J`,*R*LA MN%A#&*QP!R+HX8+\M-XP42`U[7QU"Q9H0A[41]D"L"$;V_#^0QD.\($?)J\) M>I`7)CCY3N')_+`$.=6G+0)X1!!"7J^2S0R(I*`;DMH*@8#!($:$6&%,['8W-3J@1#L@`8<:J`1..@`!'[= M(6!W"KP\+*$"6!`@?L7@AVAT@I`ZN(-V/_L`<1A$%GK@IFT+L(0\V)*??&"' M1"I!X=46(+38882-(H(.&39VN14>PBA"PX]]G)S8@$WQ*AB$,H@LR**`3^(QS1C"];61I^T*,9K&>$;VHU"Q;HP7G< M;+]B&`TP(*!``4`0!.%4UR*%:"B?>1>,+(@!!A0F`Y&DP-CK8:$"(`#$B!>] MNUR4X0>5K0L$6,*#0%.`T)H102XXO3M^Q*(+.J@!&:0GA>*1]9L`QK,2Q$"L MAO1#'ME8QBUS\;&3A>R$VOR0]K--6:9^ MO$('!*B+#2RR@U"CV@+5%0X(#M$.A6B#%(+X094^T(,R2*`$%BB#H`MPAD@D M0]$%64517Y"``@@!`GR:PK,08H]05,``*1"!H$U@`@KL8=-B>0L%L'!!2NI` M!_^4`B?^LE#I+$A!(V0X@S5VI0D@H,#2F";#$'Q8!A<4(`9&\,4FA$R/KAB3#@LLXHJ(`43`^"+4C!>US8?`SF;($E?),"71!# M`211CH%DPB(>I[`58B\%JD+@D@5!Q9P+\(,R&*$"7=B"#]#^\61*3`$$(OB" M#DJ@KS(,8,?\@,4)$+#S0$]2!FUPL#<`,8#"DP$$)3B`!4H0:$"$0A?2@`W/ MD`N=P`=:Q5<0_0`*0_`$ M1M`$W\<%6*`#?X`/P_``-3!CL98%2B`W#<$/FL`%S&=Z2D`$2A`I9O`7M89+ M.!=[3$# M6E=N=M=8+7$"N'0`+Q`$6+`%FZ`+;9`",6!W.S!X6``!9^@0]3`)?<`':\`' M?\`';+#^<4UX:XD8I0;0TQ"C-9`1_`!4O@/2;'>45W"+NP!S6@@Q^@C4*5!57(!=*C`UN@ M=8"`.@]1"6400B=0!B!@`IW46/G8D!;`=>3V`E4YB!+4"_Q`"5_P`XA7`?RW M=9O("FJ0+-37!!(`@0W1#7^PB&5G:!2H`Q,)D97X"?F@"R$I'%*0=P8P!0O" M!9!6`!8I:*%`/I*0`UI3!D57:4N@!$_PCI*E>5IYA<+G!R?8"C!A2S+P`RX0 M*7]0#M<0*R#0!#5P`$_P!]RW$.90-,HH>[1G92T>6S^<$:M8!&V>')% M671FH'MI^0#)X!#OL`AW8``$``(W\`&56%G>4P(&``8_L$H&H`.D=8&D%013 M(&B%\`[)X`?R!F`^,)PF\`+&T`^`4`."A@(Q8`4&\`=MAA#X0`M`@)H*R0.+ MV)`/J3[REB^!T$CU\`D;AY>"%Y&8.6@X$`-^P);6]@JJD`HTJ@J80(W3*04S M!X>2P`JJ\*.I`*0_J@JK0*33@`Z!(#VY6`--4'NL\`^F0``IT`0Z,`8H4"`% MT`>:4`S=\`[IH`VYL`A7(?(`57B9L[(`-28`#U,Q#RD`FRMZ99 M&0-?4'1IN9HD,0R1,HG"D2-2M`G^W]40G%`"\I:B6Z<#FR@,+O!87?"?D\0# M6&`!/W"9F:EU+H`#%&`E%V$)GA`C%#`%$PD$`T`!9S00YE`(,=`"!;"+I:JB M"3"'$7$,4V`%=H>%J347U101P:`&2G!J68D"7[`'#C8*:G!!!9`"%,`%7.`] M1@">G4=I@E8#,J`$%=`$?A`,*6D`39`"51";+O`(`,<-;(`#%1`"/P!`%'"G M6?`(=101Q9`=!Q6?=QD#J%"H#K$-DD83*PH"0+`$$O(/[U`*$P`$%:`',="A ML5J)32!H)S"<@(`+=80-:F`"6U<"I/4%WTH;!T$-;&`E-V!W%-`$$UD"L2`1 MS/`7'U:RLDN)`SOGAR3!#Y)0`9BV!50P/570!94`E?^P#:.P!U^P("`@!3HP M`+6W`TN@`\[X`WO`"@XV$+0``4KP?56@`TNP!!R+A`9A#&UP`%F@`TVZ!>IC M!6L0#1&1#^V0#O+P#NWP#O*PMNW0#@?Y$/7`MO+`#F[KMNG0;@@!#KUP"I3` M"($@"(>0")G`"L;@A08Q#^G`#G/[MFN;#C#*=/)`N7%+N9++:IS;N9[[N:`; &NKL3$``[ ` end