SEC Comment Letter 0000000000-23-002625 to Xylem Inc. (XYL) (CIK 0001524472) (XYL)
Xylem Inc. (XYL) (CIK 0001524472)
Date: March 16, 2023 · CIK: 0001524472 · Accession: 0000000000-23-002625
AI Filing Summary & Sentiment
File numbers found in text: 333-270379
Show Raw Text
United States securities and exchange commission logo
March 16, 2023
Patrick Decker
Chief Executive Officer
Xylem Inc.
301 Water Street SE
Washington, D.C. 20003
Re:Xylem Inc.
Registration Statement on Form S-4
Filed March 9, 2023
File No. 333-270379
Dear Patrick Decker:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 461 regarding requests for acceleration. We remind you that the
company and its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jeff Kauten, Staff
Attorney, at (202) 551-3447 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology