# EDGAR Filing Document

**Accession Number:** 0000315293
**File Stem:** 0000000000-23-000824
**Filing Date:** 2023-1
**Character Count:** 2808
**Document Hash:** 96e62ef4f6f618841005107bec4980eb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000824.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0000000000-23-000824

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230125

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aon plc
- **CENTRAL INDEX KEY:** 0000315293
- **STANDARD INDUSTRIAL CLASSIFICATION:** INSURANCE AGENTS BROKERS & SERVICES [6411]
- **IRS NUMBER:** 981539969
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** METROPOLITAN BUILDING
- **STREET 2:** JAMES JOYCE STREET
- **CITY:** DUBLIN 1
- **STATE:** L2
- **ZIP:** D01 K0Y8
- **BUSINESS PHONE:** 35312666000

**MAIL ADDRESS:**
- **STREET 1:** METROPOLITAN BUILDING
- **STREET 2:** JAMES JOYCE STREET
- **CITY:** DUBLIN 1
- **STATE:** L2
- **ZIP:** D01 K0Y8

**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

## Text-Extract

```

United States securities and exchange commission logo

                     January 25, 2023

       Christa Davies
       Chief Financial Officer
       Aon plc
       The Metropolitan Building
       James Joyce Street
       Dublin 1, Ireland D01 K0Y8

                                                        Re: Aon plc
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            File No. 001-07933

       Dear Christa Davies:

              We have completed our review of your filings. 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 Finance

```

### 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 25, 2023

Christa Davies
Chief Financial Officer
Aon plc
The Metropolitan Building
James Joyce Street
Dublin 1, Ireland D01 K0Y8

Re: Aon plc

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

File No. 001-07933

Dear Christa Davies:

We have completed our review of your filings. 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 Finance