SEC Comment Letter 0000000000-24-008197 to PENTAIR plc (PNR) (CIK 0000077360) (PNR)
PENTAIR plc (PNR) (CIK 0000077360)
Date: July 19, 2024 · CIK: 0000077360 · Accession: 0000000000-24-008197
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File numbers found in text: 001-11625
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July 19, 2024
Robert P. Fishman
Chief Financial Officer
Pentair plc
Regal House, 70 London Road
Twickenham, London, TW13QS
United Kingdom
Re:Pentair plc
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed February 20, 2024
File No. 001-11625
Dear Robert P. Fishman:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology