# EDGAR Filing Document

**Accession Number:** 0000908255
**File Stem:** 0000000000-23-000341
**Filing Date:** 2023-1
**Character Count:** 2790
**Document Hash:** 8dafa41630d772705626e6d08735a8ce
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000341.hdr.sgml**: 20230210

**ACCESSION NUMBER**: 0000000000-23-000341

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230112

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BORGWARNER INC
- **CENTRAL INDEX KEY:** 0000908255
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **IRS NUMBER:** 133404508
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 3850 HAMLIN RD.
- **CITY:** AUBURN HILLS
- **STATE:** MI
- **ZIP:** 48326
- **BUSINESS PHONE:** 2487549200

**MAIL ADDRESS:**
- **STREET 1:** 3850 HAMLIN RD.
- **CITY:** AUBURN HILLS
- **STATE:** MI
- **ZIP:** 48326

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BORG WARNER AUTOMOTIVE INC
- **DATE OF NAME CHANGE:** 19930628

## Text-Extract

```

United States securities and exchange commission logo

                     January 12, 2023

       Kevin A. Nowlan
       Executive Vice President and Chief Financial Officer
       BorgWarner Inc.
       3850 Hamlin Road
       Auburn Hills, Michigan 48326

                                                        Re: BorgWarner Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 15,
2022
                                                            File No. 001-12162

       Dear Kevin A. Nowlan:

              We have completed our review of your filing. 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.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 12, 2023

Kevin A. Nowlan
Executive Vice President and Chief Financial Officer
BorgWarner Inc.
3850 Hamlin Road
Auburn Hills, Michigan 48326

Re: BorgWarner Inc.

Form 10-K for the Fiscal Year Ended December 31, 2021

Filed February 15, 2022

File No. 001-12162

Dear Kevin A. Nowlan:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Manufacturing