United States securities and exchange commission logo November 18, 2022 Olivier Rabiller President and Chief Executive Officer Garrett Motion Inc. La Piece 16 Rolle, Switzerland 1180 Re: Garrett Motion Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 14, 2022 File No. 001-38636 Dear Olivier Rabiller: 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