United States securities and exchange commission logo

                          June 4, 2021

       Jerome Maironi
       Senior Vice President, General Counsel and Corporate Secretary
       Garrett Motion Inc.
       La Pi  ce 16
       Rolle, Switzerland 1180

                                                        Re: Garrett Motion Inc.
Statement on Form S-1
                                                            Filed May 28, 2021
                                                            File No. 333-256659

       Dear Mr. Maironi:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Sherry
Haywood, Staff Attorney at (202) 551-3345 with any questions.


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