SEC Company Response from ECOLAB INC. (ECL) (CIK 0000031462) (ECL) — Mar 16, 2018
ECOLAB INC. (ECL) (CIK 0000031462)
Date: March 16, 2018 · CIK: 0000031462 · Accession: 0001104659-18-018363
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File numbers found in text: 333-223174
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CORRESP 1 filename1.htm ECOLAB INC. 1 Ecolab Place St. Paul, Minnesota 55102 March 16, 2018 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Ecolab Inc. Registration Statement on Form S-4 File No. 333-223174 Filed February 23, 2018 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ecolab Inc. (the “Registrant”) hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 2:00 p.m. EST on March 20, 2018, or as soon as thereafter practicable. We request that we be notified of such effectiveness by a telephone call to Steven Forbes of Skadden, Arps, Slate, Meagher & Flom LLP, the Registrant’s counsel, at (312) 407-0744, and that such effectiveness also be confirmed in writing. Very truly yours, ECOLAB INC. By: /s/ Kristen Bettmann Name: Kristen Bettmann Title:Assistant Treasurer cc: Skadden, Arps, Slate, Meagher & Flom LLP