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SEC – ‘UPLOAD’ from 5/11/20 re: Esterline Technologies Corp, et al. – ‘TEXT-EXTRACT’

On:  Monday, 5/11/20, at 12:59pm ET   ·   Delayed-Release:  Filing  –  Release Delayed to:  6/12/20   ·   Accession #:  0-20-4126

Previous ‘UPLOAD’:  ‘UPLOAD’ on 5/11/20   ·   Next:  ‘UPLOAD’ on 5/11/20   ·   Latest:  ‘UPLOAD’ on 4/4/24   ·   1 Reference:  To:  TransDigm Group Inc. – ‘S-4’ on 5/5/20

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer

 5/11/20  SEC                               UPLOAD6/12/20    2:85K  Esterline Technologies Corp
                                                                          Semco Instruments, Inc.
                                                                          Hartwell Corp
                                                                          McKechnie Aerospace DE, Inc.
                                                                          McKechnie Aerospace Holdings, Inc.
                                                                          McKechnie Aerospace US LLC
                                                                          Texas Rotronics, Inc.
                                                                          Electromech Technologies LLC
                                                                          MarathonNorco Aerospace, Inc.
                                                                          Avionic Instruments LLC
                                                                          Skurka Aerospace Inc.
                                                                          Cda Intercorp LLC
                                                                          Adams Rite Aerospace Inc
                                                                          Angus Electronics Co
                                                                          Armtec Countermeasures Co
                                                                          Armtec Defense Products Co
                                                                          Auxitrol Weston USA, Inc.
                                                                          Hytek Finishes Co
                                                                          Janco Corp
                                                                          Korry Electronics Co
                                                                          Mason Electric Co
                                                                          Norwich Aero Products Inc
                                                                          Avista Inc
                                                                          CMC Electronics Aurora LLC
                                                                          Armtec Countermeasures TNO Co.
                                                                          Leach Holding Corp
                                                                          Leach International Corp
                                                                          Leach Technology Group, Inc.
                                                                          Palomar Products, Inc.
                                                                          ACME Aerospace, Inc.
                                                                          Dukes Aerospace, Inc.
                                                                          CEF Industries, LLC
                                                                          Bruce Aerospace, Inc.
                                                                          AvtechTyee, Inc.
                                                                          TransDigm UK Holdings plc
                                                                          Extant Components Group Intermediate, Inc.
                                                                          Symetrics Industries, LLC
                                                                          Kirkhill Inc.
                                                                          Skandia, Inc.
                                                                          Symetrics Technology Group, LLC
                                                                          TEAC Aerospace Holdings, Inc.
                                                                          TEAC Aerospace Technologies, Inc.
                                                                          Esterline Europe Co LLC
                                                                          17111 Waterview Pkwy LLC
                                                                          ScioTeq LLC
                                                                          Treality SVS LLC
                                                                          Esterline Technologies SGIP LLC
                                                                          TA Aerospace Co.
                                                                          Extant Components Group Holdings, Inc.
                                                                          North Hills Signal Processing Corp.
                                                                          North Hills Signal Processing Overseas Corp.
                                                                          Telair International LLC
                                                                          TransDigm Group Inc
                                                                          Telair US LLC
                                                                          Schneller LLC
                                                                          Whippany Actuation Systems, LLC
                                                                          Harco LLC
                                                                          Bridport Holdings, Inc.
                                                                          AmSafe, Inc.
                                                                          Bridport Erie Aviation, Inc.
                                                                          Bridport-Air Carrier, Inc.
                                                                          Aerosonic LLC
                                                                          Airborne Systems North America of CA Inc.
                                                                          Airborne Systems North America of NJ Inc.
                                                                          Airborne Acquisition, Inc.
                                                                          Airborne Global Inc.
                                                                          Airborne Systems NA Inc.
                                                                          Airborne Systems North America Inc.
                                                                          Avionics Specialties, Inc.
                                                                          Airborne Holdings, Inc.
                                                                          TDG ESL Holdings Inc.
                                                                          Transdigm Inc
                                                                          Pexco Aerospace, Inc.
                                                                          PneuDraulics, Inc.
                                                                          Young & Franklin Inc.
                                                                          Data Device Corp
                                                                          Tactair Fluid Controls, Inc.
                                                                          Beta Transformer Technology Corp
                                                                          Beta Transformer Technology LLC
                                                                          ILC Holdings, Inc.
                                                                          Johnson Liverpool LLC
                                                                          Aviation Technologies, Inc.
                                                                          Shield Restraint Systems, Inc.
                                                                          Breeze-Eastern LLC
                                                                          AeroControlex Group, Inc.
                                                                          Transicoil LLC
                                                                          Champion Aerospace LLC
                                                                          Racal Acoustics, Inc.
                                                                          Esterline International Co
                                                                          NMC Group, Inc.
                                                                          AmSafe Global Holdings Inc
                                                                          Arkwin Industries Inc

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     28K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1     22K 


‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)



United States securities and exchange commission logo May 11, 2020 Kevin M. Stein President TransDigm Group Inc. 1301 East 9th Street, Suite 300 Cleveland, Ohio 44114 Re: TransDigm Group Inc. Registration Statement on Form S-4 Filed May 5, 2020 File No. 333-238018 Dear Mr. Stein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Michael J. Solecki

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing    Date    Other Filings
Release Delayed to:6/12/204,  UPLOAD
Filed on:5/11/204,  UPLOAD
5/5/2010-Q,  8-K,  S-4,  UPLOAD
 List all Filings 


1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/05/20  TransDigm Group Inc.              S-45/05/20   15:4M
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Filing Submission 0000000000-20-004126   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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