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  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">As filed with the Securities and Exchange Commission on October 5, 2020</FONT></B></P>
  <P style="TEXT-ALIGN: right"><B><FONT size=2 face="Times New Roman">Registration No. 333-__________</FONT></B></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=3 face="Times New Roman">UNITED STATES<BR></FONT></B><B><FONT size=3 face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION <BR>Washington, D.C. 20549 </FONT></B></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=3 face="Times New Roman">FORM S-8 <BR>REGISTRATION STATEMENT<BR></FONT></B><B><I><FONT size=3 face="Times New Roman">UNDER<BR></FONT></I></B><B><I><FONT size=3 face="Times New Roman">THE SECURITIES ACT OF 1933</FONT></I></B></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=6 face="Times New Roman">BORGWARNER INC.<BR></FONT></B><B><FONT size=1 face="Times New Roman">(Exact name of registrant as specified in its charter)</FONT></B></P>
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     <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">Delaware</FONT></B></TD>
     <TD width="50%" noWrap align=center><B><FONT size=2 face="Times New Roman">13-3404508</FONT></B></TD></TR>
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     <TD width="50%" noWrap align=center><B><FONT size=1 face="Times New Roman">(State or other jurisdiction of</FONT></B></TD>
     <TD width="50%" noWrap align=center><B><FONT size=1 face="Times New Roman">(I.R.S. Employer</FONT></B></TD></TR>
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     <TD width="50%" noWrap align=center><B><FONT size=1 face="Times New Roman">incorporation or organization)</FONT></B></TD>
     <TD width="50%" noWrap align=center><B><FONT size=1 face="Times New Roman">Identification Number)</FONT></B></TD></TR></TABLE>
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">3850 Hamlin Road <BR>Auburn Hills, Michigan 48326 <BR>(248) 754-9200<BR></FONT></B><B><FONT size=1 face="Times New Roman">(Address of principal executive offices, including zip code)</FONT></B></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">DELPHI TECHNOLOGIES PLC LONG-TERM INCENTIVE PLAN <BR></FONT></B><B><FONT size=1 face="Times New Roman">(Full title of the plan)</FONT></B></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">Tonit M. Calaway<BR></FONT></B><B><FONT size=2 face="Times New Roman">Chief Administrative Officer and Secretary <BR>3850 Hamlin Road <BR>Auburn Hills, Michigan 48326 <BR>(248) 754-9200<BR></FONT></B><B><FONT size=1 face="Times New Roman">(Name, address and telephone number, including area code, of agent for service)</FONT></B></P>
  <P style="TEXT-ALIGN: center"><B><I><FONT size=2 face="Times New Roman">Copy to:<BR></FONT></I></B><B><FONT size=2 face="Times New Roman">Patrick G. Quick <BR>Foley &amp; Lardner LLP<BR></FONT></B><B><FONT size=2 face="Times New Roman">777 East Wisconsin Avenue <BR>Milwaukee, WI 53202-5306 <BR>(414) 271-2400</FONT></B></P>
  <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</FONT></P>
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     <TD width="47%" noWrap align=left><FONT size=2 face="Times New Roman">Large accelerated file</FONT><FONT size=2 face="Times New Roman">r &#9746; </FONT></TD>
     <TD width="52%" noWrap align=left><FONT size=2 face="Times New Roman">Accelerated filer &#9744; </FONT></TD></TR>
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     <TD width="47%" noWrap align=left><FONT size=2 face="Times New Roman">Non-accelerated filer &#9744; </FONT></TD>
     <TD width="52%" noWrap align=left><FONT size=2 face="Times New Roman">Smaller reporting company &#9744; </FONT></TD></TR>
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     <TD width="52%" noWrap align=left><FONT size=2 face="Times New Roman">Emerging growth company &#9744; </FONT></TD></TR></TABLE></DIV>
  
  <P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for </FONT><U><FONT size=2 face="Times New Roman">co</FONT></U><FONT size=2 face="Times New Roman">mplying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</FONT></P>
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  <P STYLE="text-align: center; MARGIN-BOTTOM: 2PT;"><B><FONT size=2 face="Times New Roman">CALCULATION OF REGISTRATION FEE</FONT></B></P>
  
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     <TD STYLE="border-left: Black 1pt solid; border-top: Black 2pt double; padding-right: 6pt; width: 5%; white-space: nowrap; text-align: left; padding-left: 6pt"></TD>
     <TD STYLE="border-left: Black 1pt solid; border-top: Black 2pt double; padding-right: 6pt; width: 5%; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Proposed</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; border-top: Black 2pt double; padding-right: 6pt; width: 5%; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Proposed</FONT></B></TD>
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     <TD STYLE="border-left: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Amount</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">maximum</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">maximum</FONT></B></TD>
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     <TD STYLE="white-space: nowrap; text-align: center"><B><FONT size=2 face="Times New Roman">Title of securities</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">to be</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">offering price</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">aggregate</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">Amount of</FONT></B></TD></TR>
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     <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"><B><FONT size=2 face="Times New Roman">to be registered</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">registered <SUP>(1)(2)</SUP></FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">per share <SUP>(3)</SUP></FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">offering price</FONT></B></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><B><FONT size=2 face="Times New Roman">registration fee</FONT></B></TD></TR>
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     <TD STYLE="border-bottom: Black 2pt double; white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">Common Stock, $0.01 par value per share</FONT></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 2pt double; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">2,215,237 shares</FONT></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 2pt double; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$39.52</FONT></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 2pt double; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$87,546,166</FONT></TD>
     <TD STYLE="border-left: Black 1pt solid; border-bottom: Black 2pt double; padding-right: 6pt; white-space: nowrap; text-align: center; padding-left: 6pt"><FONT size=2 face="Times New Roman">$9,552</FONT></TD></TR></TABLE>
  
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     <TD STYLE="padding-top: 4pt; vertical-align: top; width: 2%; white-space: nowrap; padding-right: 8pt"><FONT size=2 face="Times New Roman">(1)</FONT></TD>
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     <P align=left><FONT size=2 face="Times New Roman">This Registration Statement on Form S-8 (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Registration Statement</FONT></B><FONT size=2 face="Times New Roman">&#8221;) registers the offer and sale of 494,375 shares of common stock, $0.01 par value per share (each, a &#8220;</FONT><B><FONT size=2 face="Times New Roman">Company Share</FONT></B><FONT size=2 face="Times New Roman">&#8221;), of BorgWarner Inc. (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Company</FONT></B><FONT size=2 face="Times New Roman">&#8221;) issuable to holders (current or former officers, employees, consultants and advisors of the Company or its subsidiaries who were officers, employees, consultants and advisors of Delphi Technologies PLC (&#8220;</FONT><B><FONT size=2 face="Times New Roman">Delphi Technologies</FONT></B><FONT size=2 face="Times New Roman">&#8221;) or its subsidiaries at the Effective Time (as defined below)) of certain restricted stock units and performance-based restricted stock units under the Delphi Technologies PLC Long-Term Incentive Plan (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Plan</FONT></B><FONT size=2 face="Times New Roman">&#8221;), which awards were adjusted and assumed by the Company in connection with the Transaction (as defined below). In addition, this Registration Statement registers 1,720,862 Remaining Stock Plan Shares (as defined below).</FONT></P></TD></TR>
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     <TD STYLE="vertical-align: top; width: 2%; white-space: nowrap; padding-right: 8pt"><FONT size=2 face="Times New Roman">(2)</FONT></TD>
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     <P align=left><FONT size=2 face="Times New Roman">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Securities Act</FONT></B><FONT size=2 face="Times New Roman">&#8221;), this Registration Statement shall also cover any additional Company Shares that become issuable by reason of any stock dividend, stock split, recapitalization, or other similar transaction which results in an increase in the number of the outstanding Company Shares.</FONT></P></TD></TR>
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     <TD STYLE="vertical-align: top; width: 2%; white-space: nowrap; padding-right: 8pt"><FONT size=2 face="Times New Roman">(3)</FONT></TD>
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     <P align=left><FONT size=2 face="Times New Roman">Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(h) under the Securities Act, the price per Company Share is based on $39.52, which is the average of the high and low prices per Company Share as reported on the New York Stock Exchange on October 1, 2020.</FONT></P></TD></TR></TABLE>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">EXPLANATORY NOTE</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">On October 1, 2020 (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Closing Date</FONT></B><FONT size=2 face="Times New Roman">&#8221;), the Company completed its acquisition of Delphi Technologies (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Transaction</FONT></B><FONT size=2 face="Times New Roman">&#8221;) pursuant to a Transaction Agreement, dated January 28, 2020, as amended on May 6, 2020 (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Agreement</FONT></B><FONT size=2 face="Times New Roman">&#8221;). At the Effective Time (as defined below), the Company, through one of its subsidiaries, acquired all of the outstanding ordinary shares of Delphi Technologies, $0.01 par value per share (each, a &#8220;</FONT><B><FONT size=2 face="Times New Roman">Delphi Share</FONT></B><FONT size=2 face="Times New Roman">&#8221; and, collectively, the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Delphi Shares</FONT></B><FONT size=2 face="Times New Roman">&#8221;), from the shareholders of Delphi Technologies (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Delphi Shareholders</FONT></B><FONT size=2 face="Times New Roman">&#8221;) for newly issued Company Shares pursuant to a scheme of arrangement (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Scheme of Arrangement</FONT></B><FONT size=2 face="Times New Roman">&#8221;) under Part 18A of the Companies (Jersey) Law 1991, as amended from time to time. Following the implementation of the Transaction, Delphi Technologies became a wholly owned subsidiary of the Company.</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Pursuant to the terms of the Agreement and the Scheme of Arrangement, the Company issued, in exchange for each Delphi Share, 0.4307 (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Exchange Ratio</FONT></B><FONT size=2 face="Times New Roman">&#8221;) of a share of common stock of the Company, par value $0.01 per share (each, a &#8220;</FONT><B><FONT size=2 face="Times New Roman">Company Share</FONT></B><FONT size=2 face="Times New Roman">&#8221;) and cash in lieu of any fractional Company Share.</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Subject to certain exceptions, each award of restricted stock units (other than performance-based restricted stock units) of Delphi Technologies (an &#8220;</FONT><B><FONT size=2 face="Times New Roman">Existing RSU Award</FONT></B><FONT size=2 face="Times New Roman">&#8221;) was, as of immediately prior to the effective time of the Transaction (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Effective Time</FONT></B><FONT size=2 face="Times New Roman">&#8221;), cancelled and automatically converted into an award of restricted stock units of the Company (&#8220;</FONT><B><FONT size=2 face="Times New Roman">Company RSUs</FONT></B><FONT size=2 face="Times New Roman">&#8221;) covering a number of Company Shares determined by multiplying the number of Delphi Shares subject to such Existing RSU Award immediately prior to the closing of the Transaction by the Exchange Ratio (and rounding up or down to the nearest whole number). The converted Company RSUs have the same terms and conditions as the Existing RSU Awards and will generally become fully vested upon certain qualifying terminations of employment of the holder thereof prior to the second anniversary of the Effective Time. Subject to certain exceptions, each award of performance-based restricted stock units of Delphi Technologies (an &#8220;</FONT><B><FONT size=2 face="Times New Roman">Existing PSU Award</FONT></B><FONT size=2 face="Times New Roman">&#8221;) was, as of immediately prior to the Effective Time, cancelled and automatically converted into an award of Company RSUs covering a number of Company Shares determined by multiplying: (i) the number of Delphi Shares subject to such Existing PSU Award immediately prior to the closing of the Transaction (with performance deemed to have been achieved for this purpose at the target number of Delphi Shares subject to such Existing PSU Award); by (ii) the Exchange Ratio (and rounding up or down to the nearest whole number) (such restricted stock unit of the Company, a &#8220;</FONT><B><FONT size=2 face="Times New Roman">Converted PSU Award</FONT></B><FONT size=2 face="Times New Roman">&#8221;). Each Converted PSU Award is subject to the same time-based vesting conditions that applied to the Existing PSU Award immediately prior to the closing of the Transaction and is not subject to any performance-based vesting conditions. In all other respects, the Converted PSU Award is subject to substantially the same terms and conditions applicable to the Existing PSU Award and will generally become fully vested upon certain qualifying terminations of employment of the holder thereof prior to the second anniversary of the Effective Time.</FONT></P>
  <P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">1</FONT></P>
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  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">As of the Effective Time, the Company assumed all of the Delphi Technologies stock plans, including with respect to any amount of shares (as adjusted pursuant to the Exchange Ratio) that remain (or may again become) available for future issuance thereunder, subject to any limitations under applicable law or any applicable securities exchange listing requirements (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Remaining Stock Plan Shares</FONT></B><FONT size=2 face="Times New Roman">&#8221;).</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">This Registration Statement has been filed to register: (1) 494,375 Company Shares issuable upon settlement of the Company RSUs and/or the Converted PSU Awards held by current or former officers, employees, consultants, and advisors of the Company or its subsidiaries who were officers, employees, consultants, and advisors of Delphi Technologies or its subsidiaries immediately prior to the Effective Time; and (2) the 1,720,862 Remaining Stock Plan Shares.</FONT></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">PART I</FONT></B></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">The information required in Part I of this Registration Statement is included in the prospectus for the Plan, which is not filed as part of this Registration Statement pursuant to the Note to Part I of Form S-8.</FONT></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">PART II</FONT></B></P>
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </FONT></B></P>
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 3. Incorporation of Documents by Reference.</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">The following documents previously filed with the Securities and Exchange Commission (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Commission</FONT></B><FONT size=2 face="Times New Roman">&#8221;) hereby are incorporated by reference into this Registration Statement:</FONT></P>
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     <TD STYLE="padding-right: 8pt; vertical-align: top; width: 2%; white-space: nowrap; padding-left: 15pt"><FONT size=2 face="Times New Roman">(a)</FONT></TD>
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     <P align=left><FONT size=2 face="Times New Roman">the Company&#8217;s Annual Report on </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000014/a2019123110k.htm" STYLE="-sec-extract: exhibit">Form 10-K</A> </FONT><FONT size=2 face="Times New Roman">for the year ended December 31, 2019, filed with the Commission on February 13, 2020;</FONT></P></TD></TR>
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     <TD>&nbsp;</TD></TR>
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     <TD STYLE="padding-right: 8pt; vertical-align: top; width: 2%; white-space: nowrap; padding-left: 15pt"><FONT size=2 face="Times New Roman">(b)</FONT></TD>
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     <P align=left><FONT size=2 face="Times New Roman">the Company&#8217;s Quarterly Reports on Form 10-Q for the quarterly periods ended </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000050/a2020033110q.htm" STYLE="-sec-extract: exhibit">March 31, 2020</A> </FONT><FONT size=2 face="Times New Roman">and </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000073/bwa-20200630.htm" STYLE="-sec-extract: exhibit">June 30, 2020</A></FONT><FONT size=2 face="Times New Roman">, filed with the Commission on May 6, 2020 and August 5, 2020, respectively;</FONT></P></TD></TR>
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     <TD>&nbsp;</TD></TR>
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     <TD STYLE="padding-right: 8pt; vertical-align: top; width: 2%; white-space: nowrap; padding-left: 15pt"><FONT size=2 face="Times New Roman">(c)</FONT></TD>
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     <P align=left><FONT size=2 face="Times New Roman">the information specifically incorporated by reference into the Company&#8217;s Annual Report on Form 10-K from the Company&#8217;s Definitive Proxy Statement on </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000120677420000852/bwa3646271-def14a.htm" STYLE="-sec-extract: exhibit">Schedule 14A</A></FONT><FONT size=2 face="Times New Roman">, filed with the Commission on March 20, 2020;</FONT></P></TD></TR>
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     <TD STYLE="padding-right: 8pt; vertical-align: top; width: 2%; white-space: nowrap; padding-left: 15pt"><FONT size=2 face="Times New Roman">(d)</FONT></TD>
     <TD width="98%">
     <P align=left><FONT size=2 face="Times New Roman">the Company&#8217;s Current Reports on Form 8-K filed with the Commission (in all filings, excluding any portions furnished under Item 2.02 or Item 7.01 and any exhibits included with such Items, as applicable) on </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000120677420000239/bwa3712381-8k.htm" STYLE="-sec-extract: exhibit">January 28, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000120677420000256/bwa3712381-8k.htm" STYLE="-sec-extract: exhibit">January 29, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000012/a20200213dividend8-k.htm" STYLE="-sec-extract: exhibit">February 13, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000026/mcgill8-k.htm" STYLE="-sec-extract: exhibit">March 5, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000120677420000818/bwa3736371-8k.htm" STYLE="-sec-extract: exhibit">March 16, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000039/annualmeeting8-k.htm" STYLE="-sec-extract: exhibit">April 30, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000042/termloan8-k.htm" STYLE="-sec-extract: exhibit">May 4, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000047/diodeamendment8-k.htm" STYLE="-sec-extract: exhibit">May 6, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000119312520174173/d218662d8k.htm" STYLE="-sec-extract: exhibit">June 19, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000057/etueannouncement8-k.htm" STYLE="-sec-extract: exhibit">July 10, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000075/mcalmont8-k.htm" STYLE="-sec-extract: exhibit">August 25, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000077/secsettlement8-k.htm" STYLE="-sec-extract: exhibit">August 27, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000079/exchangeoffer8-k.htm" STYLE="-sec-extract: exhibit">September 2, 2020</A></FONT><FONT size=2 face="Times New Roman">, </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000081/exchangeoffer8-k.htm" STYLE="-sec-extract: exhibit">September 17, 2020</A></FONT><FONT size=2 face="Times New Roman">, and </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825520000083/bwa-20201001.htm" STYLE="-sec-extract: exhibit">October 2, 2020</A></FONT><FONT size=2 face="Times New Roman">; and</FONT></P></TD></TR>
  <TR>
     <TD STYLE="padding-right: 8pt; vertical-align: top; white-space: nowrap; padding-left: 15pt">&nbsp;</TD>
     <TD>&nbsp;</TD></TR>
  <TR>
     <TD STYLE="padding-right: 8pt; vertical-align: top; width: 2%; white-space: nowrap; padding-left: 15pt"><FONT size=2 face="Times New Roman">(e)</FONT></TD>
     <TD width="98%">
     <P align=left><FONT size=2 face="Times New Roman">the description of the Company Shares, par value $0.01 per Company Share, contained in the registration statement on </FONT><FONT size=2 face="Times New Roman"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/0000908255-98-000089.txt" STYLE="-sec-extract: exhibit">Form 8-A</A> </FONT><FONT size=2 face="Times New Roman">(registration no. 001-12162) filed on July 24, 1998, including any amendment or report filed for the purposes of updating such description.</FONT></P></TD></TR></TABLE>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">All reports and other documents that the Company subsequently files with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;</FONT><B><FONT size=2 face="Times New Roman">Exchange Act</FONT></B><FONT size=2 face="Times New Roman">&#8221;), prior to the filing of a post-effective amendment indicating that the Company has sold all of the securities offered under this Registration Statement or that deregisters the distribution of all such securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement from the date that the Company files such report or document. Any statement contained in this Registration Statement or any report or document incorporated into this Registration Statement by reference, however, shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in a subsequently dated report or document that is also considered part of this Registration Statement, or in any amendment to this Registration Statement, is inconsistent with such prior statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. Subject to the foregoing, all information appearing in this Registration Statement is so qualified in its entirety by the information appearing in the documents incorporated herein by reference. The Company&#8217;s file number with the Commission is 001-12162.</FONT></P>
  <P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">2</FONT></P>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV>
  
  
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Under no circumstances will any information that the Company discloses under Item 2.02 or 7.01 of any Current Report on Form 8-K that the Company may from time to time furnish to the Commission be incorporated by reference into, or otherwise become a part of, this Registration Statement.</FONT></P>
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 4. Description of Securities.</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Not applicable.</FONT></P>
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 5. Interests of Named Experts and Counsel.</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">None.</FONT></P>
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 6. Indemnification of Directors and Officers.</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Section 145 of the Delaware General Corporation Law (&#8220;</FONT><B><FONT size=2 face="Times New Roman">DGCL</FONT></B><FONT size=2 face="Times New Roman">&#8221;) provides as follows:</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">A corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative, or investigative (other than an action by or in the right of the corporation) by reason of the fact that the person is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust, or other enterprise, against expenses (including attorneys&#8217; fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit, or proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person&#8217;s conduct was unlawful. The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that the person&#8217;s conduct was unlawful.</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">A corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust, or other enterprise against expenses (including attorneys&#8217; fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation and except that no indemnification shall be made in respect of any claim, issue, or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">As permitted by Section 102 of the DGCL, the Company&#8217;s restated certificate of incorporation provides that no director shall be personally liable to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director other than: (i) for breaches of the director&#8217;s duty of loyalty to the Company and its stockholders; (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law; (iii) for the unlawful payment of dividends or unlawful stock purchases or redemptions under Section 174 of the DGCL; or (iv) for any transaction from which the director derived an improper personal benefit.</FONT></P>
  <P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">3</FONT></P>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV>
  
  
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">The Company&#8217;s restated certificate of incorporation provides for indemnification of its directors and officers to the fullest extent permitted by the DGCL, and allows the Company to advance or reimburse litigation expenses upon submission by the director, officer, or employee of an undertaking to repay such advances or reimbursements if it is ultimately determined that indemnification is not available to such director or officer. The Company&#8217;s amended and restated bylaws also provide for indemnification of its directors and officers to the fullest extent permitted by the DGCL.</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">The Company maintains directors and officers liability insurance for the benefit of its directors and officers. In addition, underwriting agreements that may be entered into between the Company and any underwriter may contain certain provisions regarding indemnification of our directors and officers by the underwriters.</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">The foregoing statements are subject to the detailed provisions of the DGCL, the Company&#8217;s restated certificate of incorporation, and the Company&#8217;s amended and restated by-laws. For information concerning the Company&#8217;s undertaking to submit to adjudication the issue of indemnification for violation of the securities laws, see Item 9 hereof.</FONT></P>
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 7. Exemption From Registration Claimed.</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Not applicable.</FONT></P>
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 8. Exhibits.</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">The exhibits listed in the accompanying Exhibit Index are filed or incorporated by reference as part of this Registration Statement.</FONT></P>
  <P style="TEXT-ALIGN: left"><B><FONT size=2 face="Times New Roman">Item 9. Undertakings.</FONT></B></P>
  <P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">A. The undersigned Company hereby undertakes:</FONT></P>
  <P STYLE="margin-left: 15pt; text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">(1) to file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: </FONT></P>
  <P STYLE="text-indent: 60pt; text-align: left"><FONT size=2 face="Times New Roman">(i) to include any prospectus required by Section 10(a)(3) of the Securities Act; </FONT></P>
  <P STYLE="margin-left: 45pt; text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">(ii) to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) under the Securities Act if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement; and </FONT></P>
  <P STYLE="margin-left: 45pt; text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">(iii) to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement. </FONT></P>
  <P STYLE="margin-left: 15pt; text-indent: 30pt; text-align: left"><I><FONT size=2 face="Times New Roman">provided, however</FONT></I><FONT size=2 face="Times New Roman">, that the undertakings set forth in paragraphs (i) and (ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</FONT></P>
  <P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">4</FONT></P>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV>
  
  
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </FONT><I><FONT size=2 face="Times New Roman">bona fide </FONT></I><FONT size=2 face="Times New Roman">offering thereof.</FONT></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></P>
  <P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">B. The undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </FONT><I><FONT size=2 face="Times New Roman">bona fide </FONT></I><FONT size=2 face="Times New Roman">offering thereof.</FONT></P>
  <P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">C. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></P>
  <P STYLE="text-align: center"><B><FONT size=2 face="Times New Roman">INDEX TO EXHIBITS</FONT></B><B><FONT size=2 face="Times New Roman"></FONT></B></P>
  <TABLE style="BORDER-COLLAPSE: collapse; LINE-HEIGHT: normal" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
  
  
  <TR vAlign=bottom>
  
     <TD STYLE="border-bottom: black 1pt solid; width: 1%; vertical-align: top; white-space: nowrap; text-align: left"><B><FONT size=1 face="Times New Roman">Exhibit Number</FONT></B></TD>
  
     <TD><B><FONT size=1 face="Times New Roman"></FONT></B></TD>
  
     <TD style="WIDTH: 99%; WHITE-SPACE: nowrap; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: center"><B><FONT size=1 face="Times New Roman">Description of Exhibits</FONT></B></TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="background-color: Silver; width: 1%; vertical-align: top; white-space: nowrap; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825518000050/a31exhibitfinal.htm" STYLE="-sec-extract: exhibit">
     <FONT size=2 face="Times New Roman">4.1</FONT></A></TD>
  
     <TD STYLE="background-color: Silver">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
  
     <TD STYLE="width: 99%; text-align: left; background-color: Silver"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825518000050/a31exhibitfinal.htm" STYLE="-sec-extract: exhibit">
     <FONT size=2 face="Times New Roman">Restated Certificate of Incorporation of the Company, as amended through April 26, 2018 (incorporated by reference to Exhibit 3.1 to the Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2018 filed July 26, 2018).</FONT></A></TD></TR>
  
  <TR style="VERTICAL-ALIGN: bottom">
  
     <TD STYLE="background-color: Silver; vertical-align: top; white-space: nowrap; text-align: left">&nbsp;</TD>
  
     <TD STYLE="background-color: Silver"></TD>
  
     <TD STYLE="background-color: Silver; text-align: left">&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 1%; vertical-align: top; white-space: nowrap; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825518000050/a201863010qexhibit32.htm" STYLE="-sec-extract: exhibit">
     <FONT size=2 face="Times New Roman">4.2</FONT></A></TD>
  
     <TD></TD>
  
     <TD width="99%" align=left><A HREF="https://www.sec.gov/Archives/edgar/data/908255/000090825518000050/a201863010qexhibit32.htm" STYLE="-sec-extract: exhibit"><FONT size=2 face="Times New Roman">Amended and Restated By-Laws of the Company, as amended through April 25, 2018 (incorporated by reference to Exhibit 3.2 to the Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2018 filed July 26, 2018).</FONT></A></TD></TR>
  
  <TR style="VERTICAL-ALIGN: bottom">
  
     <TD STYLE="vertical-align: top; white-space: nowrap; text-align: left">&nbsp;</TD>
  
     <TD></TD>
  
     <TD style="TEXT-ALIGN: left">&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="background-color: Silver; width: 1%; vertical-align: top; white-space: nowrap; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1707092/000119312517358457/d501680dex42.htm" STYLE="-sec-extract: exhibit">
     <FONT size=2 face="Times New Roman">4.3</FONT></A></TD>
  
     <TD STYLE="background-color: Silver"></TD>
  
     <TD STYLE="width: 99%; text-align: left; background-color: Silver"><A HREF="https://www.sec.gov/Archives/edgar/data/1707092/000119312517358457/d501680dex42.htm" STYLE="-sec-extract: exhibit">
     <FONT size=2 face="Times New Roman">Delphi Technologies PLC Long-Term Incentive Plan (incorporated by reference to Exhibit 4.2 to the Registration Statement of Delphi Technologies on Form S-8 (File No. 333-221861) filed on December 1, 2017).</FONT></A></TD></TR>
  
  <TR style="VERTICAL-ALIGN: bottom">
  
     <TD STYLE="background-color: Silver; vertical-align: top; white-space: nowrap; text-align: left">&nbsp;</TD>
  
     <TD STYLE="background-color: Silver"></TD>
  
     <TD STYLE="background-color: Silver; text-align: left">&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 1%; vertical-align: top; white-space: nowrap; text-align: left">
     <A style="-sec-extract: exhibit" href="borg3814791-ex51.htm"><FONT size=2 face="Times New Roman">5.1*</FONT></A></TD>
  
     <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
  
     <TD width="99%" align=left>
     <A style="-sec-extract: exhibit" href="borg3814791-ex51.htm"><FONT size=2 face="Times New Roman">Opinion of Foley &amp; Lardner LLP.</FONT></A></TD></TR>
  
  <TR style="VERTICAL-ALIGN: bottom">
  
     <TD STYLE="vertical-align: top; white-space: nowrap; text-align: left">&nbsp;</TD>
  
     <TD></TD>
  
     <TD style="TEXT-ALIGN: left">&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="background-color: Silver; width: 1%; vertical-align: top; white-space: nowrap; text-align: left">
     <A style="-sec-extract: exhibit" href="borg3814791-ex231.htm"><FONT size=2 face="Times New Roman">23.1*</FONT></A></TD>
  
     <TD STYLE="background-color: Silver"></TD>
  
     <TD STYLE="width: 99%; text-align: left; background-color: Silver">
     <A style="-sec-extract: exhibit" href="borg3814791-ex231.htm"><FONT size=2 face="Times New Roman">Consent of PricewaterhouseCoopers LLP.</FONT></A></TD></TR>
  
  <TR style="VERTICAL-ALIGN: bottom">
  
     <TD STYLE="background-color: Silver; vertical-align: top; white-space: nowrap; text-align: left">&nbsp;</TD>
  
     <TD STYLE="background-color: Silver"></TD>
  
     <TD STYLE="background-color: Silver; text-align: left">&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 1%; vertical-align: top; white-space: nowrap; text-align: left">
     <A style="-sec-extract: exhibit" href="borg3814791-ex51.htm"><FONT size=2 face="Times New Roman">23.2*</FONT></A></TD>
  
     <TD></TD>
  
     <TD width="99%" align=left>
     <A style="-sec-extract: exhibit" href="borg3814791-ex51.htm"><FONT size=2 face="Times New Roman">Consent of Foley &amp; Lardner LLP (included in its opinion filed as Exhibit 5.1 hereto).</FONT></A></TD></TR>
  
  <TR style="VERTICAL-ALIGN: bottom">
  
     <TD STYLE="vertical-align: top; white-space: nowrap; text-align: left">&nbsp;</TD>
  
     <TD></TD>
  
     <TD style="TEXT-ALIGN: left">&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="background-color: Silver; width: 1%; vertical-align: top; white-space: nowrap; text-align: left">
     <A style="-sec-extract: exhibit" href="borg3814791-ex241.htm"><FONT size=2 face="Times New Roman">24.1*</FONT></A></TD>
  
     <TD STYLE="background-color: Silver"></TD>
  
     <TD STYLE="width: 99%; text-align: left; background-color: Silver">
     <A style="-sec-extract: exhibit" href="borg3814791-ex241.htm"><FONT size=2 face="Times New Roman">Powers of Attorney.</FONT></A></TD></TR>
  
  <TR style="VERTICAL-ALIGN: bottom">
  
     <TD STYLE="background-color: Silver; vertical-align: top; white-space: nowrap; text-align: left">&nbsp;</TD>
  
     <TD STYLE="background-color: Silver"></TD>
  
     <TD STYLE="background-color: Silver; text-align: left">&nbsp;</TD></TR>
  
  <TR vAlign=bottom>
  
     <TD STYLE="width: 1%; vertical-align: top; white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">* Filed herewith.</FONT></TD>
  
     <TD><FONT size=2 face="Times New Roman"></FONT></TD>
  
     <TD width="99%" align=left></TD></TR></TABLE>
  <P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">5</FONT></P>
  <HR align=center SIZE=2 width="100%" noShade>
  
  <DIV style="PAGE-BREAK-BEFORE: always"></DIV>
  
  
  <P style="TEXT-ALIGN: center"><B><FONT size=2 face="Times New Roman">SIGNATURES</FONT></B></P>
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Pursuant to the requirements of the Securities Act, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Auburn Hills, State of Michigan, on October 5, 2020.</FONT></P>
  <TABLE CELLSPACING="0" CELLPADDING="0" BORDER="0" STYLE="line-height: 14pt; border-collapse: collapse; width: 100%">
  
  <TR vAlign=bottom>
     <TD STYLE="white-space: nowrap; text-align: left"><B><FONT size=2 face="Times New Roman"></FONT></B></TD>
     <TD COLSPAN="2" STYLE="white-space: nowrap; text-align: left"><B><FONT size=2 face="Times New Roman"></FONT></B><B><FONT size=2 face="Times New Roman">BORGWARNER INC.</FONT></B></TD></TR>
  <TR>
     <TD STYLE="width: 70%"></TD>
     <TD STYLE="width: 1%"></TD>
     <TD STYLE="width: 29%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD STYLE="white-space: nowrap; text-align: left; padding-right: 2pt"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">By:</FONT></FONT></TD>
     <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">/s/ Fr&#233;d&#233;ric B. Lissalde</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD STYLE="white-space: nowrap; text-align: left; padding-right: 2pt"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">Name:</FONT></FONT></TD>
     <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">Fr&#233;d&#233;ric B. Lissalde</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD STYLE="white-space: nowrap; text-align: left; padding-right: 2pt"><FONT size=2 face="Times New Roman"><FONT size=2 face="Times New Roman">Title:</FONT></FONT></TD>
     <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">President and Chief Executive Officer</FONT></TD></TR></TABLE>
  
  <P STYLE="text-indent: 30pt; text-align: left"><FONT size=2 face="Times New Roman">Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</FONT></P>
  <TABLE style="LINE-HEIGHT: 14pt; BORDER-COLLAPSE: COLLAPSE" cellSpacing=0 cellPadding=0 width="100%" border=0>
  
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=center><B><FONT size=2 face="Times New Roman">Signature</FONT></B></TD>
     <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD width="33%" noWrap align=center><B><FONT size=2 face="Times New Roman">Title</FONT></B></TD>
     <TD width="1%" noWrap align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
     <TD width="32%" noWrap align=center><B><FONT size=2 face="Times New Roman">Date</FONT></B></TD></TR>
  <TR vAlign=bottom>
     <TD STYLE="width: 33%; white-space: nowrap; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Fr&#233;d&#233;ric B. Lissalde</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">President and Chief Executive</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Fr&#233;d&#233;ric B. Lissalde</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Officer (Principal Executive</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Officer) and Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD STYLE="width: 33%; white-space: nowrap; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Kevin A. Nowlan</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Executive Vice President and Chief</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Kevin A. Nowlan</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Financial Officer (Principal</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Financial Officer)</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD STYLE="width: 33%; white-space: nowrap; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Daniel R. Etue</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Vice President and Controller</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Daniel R. Etue</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">(Principal Accounting Officer)</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">ALEXIS P. MICHAS*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director and Non-Executive</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left></TD>
     <TD width="1%" noWrap align=left></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Chairman</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=left></TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">NELDA J. CONNORS*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">DENNIS C. CUNEO*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">DAVID S. HAFFNER*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
     <TD STYLE="white-space: nowrap; text-align: left">&nbsp;</TD>
     <TD STYLE="white-space: nowrap; text-align: left">&nbsp;</TD>
     <TD STYLE="white-space: nowrap; text-align: left">&nbsp;</TD>
     <TD STYLE="white-space: nowrap; text-align: left">&nbsp;</TD>
     <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
  <TR>
     <TD width="100%" colSpan=5>&nbsp;</TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">MICHAEL S. HANLEY*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=center><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">PAUL A. MASCARENAS*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">SHAUN E. MCALMONT*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left>&nbsp;<FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left>&nbsp;<FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">JOHN R. MCKERNAN, JR.*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">DEBORAH D. MCWHINNEY*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left>&nbsp;<FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">VICKI L. SATO*</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Director</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left>&nbsp;<FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman"></FONT></TD></TR>
  <TR vAlign=bottom>
     <TD STYLE="width: 33%; white-space: nowrap; text-align: left; border-bottom: Black 1pt solid"><FONT size=2 face="Times New Roman">/s/ Kevin A. Nowlan</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">*as attorney-in-fact for those</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD WIDTH="32%" NOWRAP ALIGN="LEFT" STYLE="text-align: center"><FONT size=2 face="Times New Roman">October 5, 2020</FONT></TD></TR>
  <TR vAlign=bottom>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">Kevin A. Nowlan</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="33%" noWrap align=left><FONT size=2 face="Times New Roman">individuals marked by an asterisk</FONT></TD>
     <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman"></FONT></TD>
     <TD width="32%" noWrap align=left></TD></TR></TABLE>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "borg3814791-s8.htm", "description": "INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES", "secsgml_size_bytes": 70857}]
metadata_filer: {"company-data": {"conformed-name": "BORGWARNER INC", "cik": "0000908255", "assigned-sic": "3714", "irs-number": "133404508", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-249310", "film-number": "201223206"}, "business-address": {"street1": "3850 HAMLIN RD.", "city": "AUBURN HILLS", "state": "MI", "zip": "48326", "phone": "2487549200"}, "mail-address": {"street1": "3850 HAMLIN RD.", "city": "AUBURN HILLS", "state": "MI", "zip": "48326"}, "former-company": {"former-conformed-name": "BORG WARNER AUTOMOTIVE INC", "date-changed": "19930628"}}
text: As filed with the Securities and Exchange Commission on October 5, 2020
  Registration No. 333-__________
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  BORGWARNER INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  13-3404508
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification Number)
  3850 Hamlin Road
  Auburn Hills, Michigan 48326
  (248) 754-9200
  (Address of principal executive offices, including zip code)
  DELPHI TECHNOLOGIES PLC LONG-TERM INCENTIVE PLAN
  (Full title of the plan)
  Tonit M. Calaway
  Chief Administrative Officer and Secretary
  3850 Hamlin Road
  Auburn Hills, Michigan 48326
  (248) 754-9200
  (Name, address and telephone number, including area code, of agent for service)
  Copy to:
  Patrick G. Quick
  Foley & Lardner LLP
  777 East Wisconsin Avenue
  Milwaukee, WI 53202-5306
  (414) 271-2400
  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated file
  r ☒
  Accelerated filer ☐
  Non-accelerated filer ☐
  Smaller reporting company ☐
  Emerging growth company ☐
  If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
  co
  mplying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Amount
  maximum
  maximum
  Title of securities
  to be
  offering price
  aggregate
  Amount of
  to be registered
  registered
  (1)(2)
  per share
  (3)
  offering price
  registration fee
  Common Stock, $0.01 par value per share
  2,215,237 shares
  $39.52
  $87,546,166
  $9,552
  (1)
  This Registration Statement on Form S-8 (the "
  Registration Statement
  ") registers the offer and sale of 494,375 shares of common stock, $0.01 par value per share (each, a "
  Company Share
  "), of BorgWarner Inc. (the "
  Company
  ") issuable to holders (current or former officers, employees, consultants and advisors of the Company or its subsidiaries who were officers, employees, consultants and advisors of Delphi Technologies PLC ("
  Delphi Technologies
  ") or its subsidiaries at the Effective Time (as defined below)) of certain restricted stock units and performance-based restricted stock units under the Delphi Technologies PLC Long-Term Incentive Plan (the "
  Plan
  "), which awards were adjusted and assumed by the Company in connection with the Transaction (as defined below). In addition, this Registration Statement registers 1,720,862 Remaining Stock Plan Shares (as defined below).
  (2)
  Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "
  Securities Act
  "), this Registration Statement shall also cover any additional Company Shares that become issuable by reason of any stock dividend, stock split, recapitalization, or other similar transaction which results in an increase in the number of the outstanding Company Shares.
  (3)
  Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(h) under the Securities Act, the price per Company Share is based on $39.52, which is the average of the high and low prices per Company Share as reported on the New York Stock Exchange on October 1, 2020.
  EXPLANATORY NOTE
  On October 1, 2020 (the "
  Closing Date
  "), the Company completed its acquisition of Delphi Technologies (the "
  Transaction
  ") pursuant to a Transaction Agreement, dated January 28, 2020, as amended on May 6, 2020 (the "
  Agreement
  "). At the Effective Time (as defined below), the Company, through one of its subsidiaries, acquired all of the outstanding ordinary shares of Delphi Technologies, $0.01 par value per share (each, a "
  Delphi Share
  " and, collectively, the "
  Delphi Shares
  "), from the shareholders of Delphi Technologies (the "
  Delphi Shareholders
  ") for newly issued Company Shares pursuant to a scheme of arrangement (the "
  Scheme of Arrangement
  ") under Part 18A of the Companies (Jersey) Law 1991, as amended from time to time. Following the implementation of the Transaction, Delphi Technologies became a wholly owned subsidiary of the Company.
  Pursuant to the terms of the Agreement and the Scheme of Arrangement, the Company issued, in exchange for each Delphi Share, 0.4307 (the "
  Exchange Ratio
  ") of a share of common stock of the Company, par value $0.01 per share (each, a "
  Company Share
  ") and cash in lieu of any fractional Company Share.
  Subject to certain exceptions, each award of restricted stock units (other than performance-based restricted stock units) of Delphi Technologies (an "
  Existing RSU Award
  ") was, as of immediately prior to the effective time of the Transaction (the "
  Effective Time
  "), cancelled and automatically converted into an award of restricted stock units of the Company ("
  Company RSUs
  ") covering a number of Company Shares determined by multiplying the number of Delphi Shares subject to such Existing RSU Award immediately prior to the closing of the Transaction by the Exchange Ratio (and rounding up or down to the nearest whole number). The converted Company RSUs have the same terms and conditions as the Existing RSU Awards and will generally become fully vested upon certain qualifying terminations of employment of the holder thereof prior to the second anniversary of the Effective Time. Subject to certain exceptions, each award of performance-based restricted stock units of Delphi Technologies (an "
  Existing PSU Award
  ") was, as of immediately prior to the Effective Time, cancelled and automatically converted into an award of Company RSUs covering a number of Company Shares determined by multiplying: (i) the number of Delphi Shares subject to such Existing PSU Award immediately prior to the closing of the Transaction (with performance deemed to have been achieved for this purpose at the target number of Delphi Shares subject to such Existing PSU Award); by (ii) the Exchange Ratio (and rounding up or down to the nearest whole number) (such restricted stock unit of the Company, a "
  Converted PSU Award
  "). Each Converted PSU Award is subject to the same time-based vesting conditions that applied to the Existing PSU Award immediately prior to the closing of the Transaction and is not subject to any performance-based vesting conditions. In all other respects, the Converted PSU Award is subject to substantially the same terms and conditions applicable to the Existing PSU Award and will generally become fully vested upon certain qualifying terminations of employment of the holder thereof prior to the second anniversary of the Effective Time.
  1
  As of the Effective Time, the Company assumed all of the Delphi Technologies stock plans, including with respect to any amount of shares (as adjusted pursuant to the Exchange Ratio) that remain (or may again become) available for future issuance thereunder, subject to any limitations under applicable law or any applicable securities exchange listing requirements (the "
  Remaining Stock Plan Shares
  ").
  This Registration Statement has been filed to register: (1) 494,375 Company Shares issuable upon settlement of the Company RSUs and/or the Converted PSU Awards held by current or former officers, employees, consultants, and advisors of the Company or its subsidiaries who were officers, employees, consultants, and advisors of Delphi Technologies or its subsidiaries immediately prior to the Effective Time; and (2) the 1,720,862 Remaining Stock Plan Shares.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information required in Part I of this Registration Statement is included in the prospectus for the Plan, which is not filed as part of this Registration Statement pursuant to the Note to Part I of Form S-8.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents previously filed with the Securities and Exchange Commission (the "
  Commission
  ") hereby are incorporated by reference into this Registration Statement:
  (a)
  the Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2019, filed with the Commission on February 13, 2020;
  (b)
  the Company's Quarterly Reports on Form 10-Q for the quarterly periods ended
  March 31, 2020
  and
  June 30, 2020
  , filed with the Commission on May 6, 2020 and August 5, 2020, respectively;
  (c)
  the information specifically incorporated by reference into the Company's Annual Report on Form 10-K from the Company's Definitive Proxy Statement on
  Schedule 14A
  , filed with the Commission on March 20, 2020;
  (d)
  the Company's Current Reports on Form 8-K filed with the Commission (in all filings, excluding any portions furnished under Item 2.02 or Item 7.01 and any exhibits included with such Items, as applicable) on
  January 28, 2020
  ,
  January 29, 2020
  ,
  February 13, 2020
  ,
  March 5, 2020
  ,
  March 16, 2020
  ,
  April 30, 2020
  ,
  May 4, 2020
  ,
  May 6, 2020
  ,
  June 19, 2020
  ,
  July 10, 2020
  ,
  August 25, 2020
  ,
  August 27, 2020
  ,
  September 2, 2020
  ,
  September 17, 2020
  , and
  October 2, 2020
  ; and
  (e)
  the description of the Company Shares, par value $0.01 per Company Share, contained in the registration statement on
  Form 8-A
  (registration no. 001-12162) filed on July 24, 1998, including any amendment or report filed for the purposes of updating such description.
  All reports and other documents that the Company subsequently files with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "), prior to the filing of a post-effective amendment indicating that the Company has sold all of the securities offered under this Registration Statement or that deregisters the distribution of all such securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement from the date that the Company files such report or document. Any statement contained in this Registration Statement or any report or document incorporated into this Registration Statement by reference, however, shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in a subsequently dated report or document that is also considered part of this Registration Statement, or in any amendment to this Registration Statement, is inconsistent with such prior statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. Subject to the foregoing, all information appearing in this Registration Statement is so qualified in its entirety by the information appearing in the documents incorporated herein by reference. The Company's file number with the Commission is 001-12162.
  2
  Under no circumstances will any information that the Company discloses under Item 2.02 or 7.01 of any Current Report on Form 8-K that the Company may from time to time furnish to the Commission be incorporated by reference into, or otherwise become a part of, this Registration Statement.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  None.
  Item 6. Indemnification of Directors and Officers.
  Section 145 of the Delaware General Corporation Law ("
  DGCL
  ") provides as follows:
  A corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative, or investigative (other than an action by or in the right of the corporation) by reason of the fact that the person is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust, or other enterprise, against expenses (including attorneys' fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit, or proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person's conduct was unlawful. The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that the person's conduct was unlawful.
  A corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust, or other enterprise against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation and except that no indemnification shall be made in respect of any claim, issue, or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.
  As permitted by Section 102 of the DGCL, the Company's restated certificate of incorporation provides that no director shall be personally liable to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director other than: (i) for breaches of the director's duty of loyalty to the Company and its stockholders; (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law; (iii) for the unlawful payment of dividends or unlawful stock purchases or redemptions under Section 174 of the DGCL; or (iv) for any transaction from which the director derived an improper personal benefit.
  3
  The Company's restated certificate of incorporation provides for indemnification of its directors and officers to the fullest extent permitted by the DGCL, and allows the Company to advance or reimburse litigation expenses upon submission by the director, officer, or employee of an undertaking to repay such advances or reimbursements if it is ultimately determined that indemnification is not available to such director or officer. The Company's amended and restated bylaws also provide for indemnification of its directors and officers to the fullest extent permitted by the DGCL.
  The Company maintains directors and officers liability insurance for the benefit of its directors and officers. In addition, underwriting agreements that may be entered into between the Company and any underwriter may contain certain provisions regarding indemnification of our directors and officers by the underwriters.
  The foregoing statements are subject to the detailed provisions of the DGCL, the Company's restated certificate of incorporation, and the Company's amended and restated by-laws. For information concerning the Company's undertaking to submit to adjudication the issue of indemnification for violation of the securities laws, see Item 9 hereof.
  Item 7. Exemption From Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  The exhibits listed in the accompanying Exhibit Index are filed or incorporated by reference as part of this Registration Statement.
  Item 9. Undertakings.
  A. The undersigned Company hereby undertakes:
  (1) to file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) to include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) under the Securities Act if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
  (iii) to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement.
  provided, however
  , that the undertakings set forth in paragraphs (i) and (ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  4
  (2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  B. The undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  C. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  INDEX TO EXHIBITS
  Exhibit Number
  Description of Exhibits
  4.1
  Restated Certificate of Incorporation of the Company, as amended through April 26, 2018 (incorporated by reference to Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2018 filed July 26, 2018).
  4.2
  Amended and Restated By-Laws of the Company, as amended through April 25, 2018 (incorporated by reference to Exhibit 3.2 to the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2018 filed July 26, 2018).
  4.3
  Delphi Technologies PLC Long-Term Incentive Plan (incorporated by reference to Exhibit 4.2 to the Registration Statement of Delphi Technologies on Form S-8 (File No. 333-221861) filed on December 1, 2017).
  5.1*
  Opinion of Foley & Lardner LLP.
  23.1*
  Consent of PricewaterhouseCoopers LLP.
  23.2*
  Consent of Foley & Lardner LLP (included in its opinion filed as Exhibit 5.1 hereto).
  24.1*
  Powers of Attorney.
  * Filed herewith.
  5
  SIGNATURES
  Pursuant to the requirements of the Securities Act, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Auburn Hills, State of Michigan, on October 5, 2020.
  BORGWARNER INC.
  By:
  /s/ Frédéric B. Lissalde
  Name:
  Frédéric B. Lissalde
  Title:
  President and Chief Executive Officer
  Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Frédéric B. Lissalde
  President and Chief Executive
  October 5, 2020
  Frédéric B. Lissalde
  Officer (Principal Executive
  Officer) and Director
  /s/ Kevin A. Nowlan
  Executive Vice President and Chief
  October 5, 2020
  Kevin A. Nowlan
  Financial Officer (Principal
  Financial Officer)
  /s/ Daniel R. Etue
  Vice President and Controller
  October 5, 2020
  Daniel R. Etue
  (Principal Accounting Officer)
  ALEXIS P. MICHAS*
  Director and Non-Executive
  October 5, 2020
  Chairman
  NELDA J. CONNORS*
  Director
  October 5, 2020
  DENNIS C. CUNEO*
  Director
  October 5, 2020
  DAVID S. HAFFNER*
  Director
  October 5, 2020
  MICHAEL S. HANLEY*
  Director
  October 5, 2020
  PAUL A. MASCARENAS*
  Director
  October 5, 2020
  SHAUN E. MCALMONT*
  Director
  October 5, 2020
  JOHN R. MCKERNAN, JR.*
  Director
  October 5, 2020
  DEBORAH D. MCWHINNEY*
  Director
  October 5, 2020
  VICKI L. SATO*
  Director
  October 5, 2020
  /s/ Kevin A. Nowlan
  *as attorney-in-fact for those
  October 5, 2020
  Kevin A. Nowlan
  individuals marked by an asterisk