Company: ST
Filing Date: 2025-01-14
Form Type: CORRESP
Source: 0001477294-25-000014
Chunk: 0

Company: Sensata Technologies Holding plc
Filing Date: 2025-01-14
Form: CORRESP
Chunk 0
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| Sensata Technologies 
 529 Pleasant Street  
 Attleboro, MA 02703  
 508.236.3800         
 www.sensata.com      |

| January 14, 2025 |
|:-----------------|
| Via EDGAR        |

| Ms. Nudrat Salik and Mr. Terence O'Brien         
 Office of Industrial Applications and Services   
 United States Securities and Exchange Commission 
 Division of Corporation Finance                  
 100 F Street, NE                                 
 Washington, D.C. 20549                           |

Dear Ms. Salik and Mr. O'Brien,

This letter is being furnished on behalf of Sensata Technologies Holding plc (“

#### Sensata
” or the “

#### Company
”) in response to comments of the staff of the Division of Corporation Finance (the “

#### Staff
”) of the Securities and Exchange Commission (the “

#### Commission
”) raised in your letter dated December 4, 2024 (the “

#### Comment Letter
”) based on the Staff’s review of Sensata’s Form 10-K for the Year Ended December 31, 2023 and Form 10-Q for the Period Ended June 30, 2024. Below the Company has reprinted each of the Staff’s comments in bold and thereunder set forth our related response.

Form 10-Q for the Period Ended June 30, 2024

Non-GAAP Financial Measures, page 27

1. We note your response to comment 1 regarding your presentation of multiple non-GAAP measures with an adjustment to exclude step-up depreciation and amortization. Please address the following:

• The portion of the adjustment that excludes step-up depreciation and amortization associated with the step-up in fair value of assets acquired in connection with a business combination results in the presentation of non-GAAP measures that reflect part, but not all, of an accounting concept. As such, the resulting non-GAAP measures substitute individually tailored recognition and measurement methods. Please revise your non-GAAP measures to remove this portion of the adjustment in future filings. Refer to 100.04 of the SEC Staff's Non-GAAP Compliance and Disclosure Interpretations; and

• The portion of the adjustment that is related to the acceleration of amortization for the exit of the Spear Marine Business should be more clearly labeled and described

in future filings. Specifically, it is not clear why it is labeled as step-up depreciation and amortization.

Response:

The Company acknowledges the Staff’s comment and respectfully advises the Staff that, going forward: