Correspondence 0001140361-23-015524 from Xylem Inc. (XYL) (CIK 0001524472) (XYL)
Xylem Inc. (XYL) (CIK 0001524472)
Date: March 31, 2023 · CIK: 0001524472 · Accession: 0001140361-23-015524
AI Filing Summary & Sentiment
File numbers found in text: 333-270379
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Technology Attention: Matthew Crispino, Jeff Kauten Xylem Inc. Registration Statement on Form S-4, as amended File No. 333-270379 Request for Effectiveness
Dear Mr. Crispino and Mr. Kauten:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and in connection with the above captioned registration statement (the “Registration Statement”), Xylem Inc. (the “Company”) hereby requests that the Registration Statement be declared effective on April 6, 2023 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.
Please contact Saee Muzumdar of Gibson, Dunn & Crutcher LLP at (212) 351-3966 or smuzumdar@gibsondunn.com with any questions you may have concerning this letter, or if you require any additional information. The Company also requests that you please notify Ms. Muzumdar when this request for acceleration of effectiveness of the Registration Statement has been granted.
Very truly yours,
XYLEM INC.
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CORRESP
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March 31, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, NE
Washington, D.C. 20549
Attention: Matthew Crispino, Jeff Kauten
Re:
Xylem Inc.
Registration Statement on Form S-4, as amended
File No. 333-270379
Request for Effectiveness
Dear Mr. Crispino and Mr. Kauten:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and in connection with the above captioned registration statement (the “Registration Statement”), Xylem Inc. (the “Company”) hereby
requests that the Registration Statement be declared effective on April 6, 2023 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.
Please contact Saee Muzumdar of Gibson, Dunn & Crutcher LLP at (212) 351-3966 or smuzumdar@gibsondunn.com with any questions you may have concerning this letter, or if you require any additional information. The
Company also requests that you please notify Ms. Muzumdar when this request for acceleration of effectiveness of the Registration Statement has been granted.
Very truly yours,
XYLEM INC.
By:
/s/ Dorothy Capers
Name:
Dorothy Capers
Title:
Senior Vice President, General Counsel
cc:
Vincent Grieco, Evoqua Water Technologies Corp.
David Grubman, Jones Day
Saee Muzumdar, Gibson, Dunn & Crutcher LLP