Delphi Electronics and Safety will spend $28 million revamping its operations in Kokomo.  Company officials say Michigan-based Delphi will update its manufacturing and research equipment.  It will also build an engineering lab.  The company says the move will consolidate its fourteen hundred employees in Howard County… but does not create new Delphi jobs.  The Kokomo Common Council approved almost $30 million in new tax abatements for the company on Monday.