SEC Comment Letter 0000000000-24-005119 to Eaton Corp plc (ETN) (CIK 0001551182) (ETN)
Eaton Corp plc (ETN) (CIK 0001551182)
Date: May 6, 2024 · CIK: 0001551182 · Accession: 0000000000-24-005119
AI Filing Summary & Sentiment
File numbers found in text: 000-54863
Letter
United States securities and exchange commission logo May 6, 2024 Olivier Leonetti Chief Financial Officer Eaton Corporation plc Eaton House, 30 Pembroke Road Dublin 4, Ireland D04 Y0C2 Re:Eaton Corporation plc Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-54863 Dear Olivier Leonetti: We have reviewed your May 3, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 8, 2024 letter. Form 10-K for the Fiscal Year Ended December 31, 2023 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations General, page 77 1.We note your response to prior comment 1. Considering management use the measures noted in your response in managing your segments and they believe such information is useful to investors, please confirm that you will include a quantified discussion of such measures in future Form 10-Q and Form 10-K filings regardless of whether you include them in your earnings releases. Refer to SEC Release No. 33-10751.
FirstName LastNameOlivier Leonetti Comapany NameEaton Corporation plc May 6, 2024 Page 2 FirstName LastName Olivier Leonetti Eaton Corporation plc May 6, 2024 Page 2 Please contact Megan Akst at 202-551-3407 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology cc: Lizbeth Wright
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United States securities and exchange commission logo
May 6, 2024
Olivier Leonetti
Chief Financial Officer
Eaton Corporation plc
Eaton House, 30 Pembroke Road
Dublin 4, Ireland
D04 Y0C2
Re:Eaton Corporation plc
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-54863
Dear Olivier Leonetti:
We have reviewed your May 3, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our April 8, 2024 letter.
Form 10-K for the Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
General, page 77
1.We note your response to prior comment 1. Considering management use the measures
noted in your response in managing your segments and they believe such information is
useful to investors, please confirm that you will include a quantified discussion of such
measures in future Form 10-Q and Form 10-K filings regardless of whether you include
them in your earnings releases. Refer to SEC Release No. 33-10751.
FirstName LastNameOlivier Leonetti
Comapany NameEaton Corporation plc
May 6, 2024 Page 2
FirstName LastName
Olivier Leonetti
Eaton Corporation plc
May 6, 2024
Page 2
Please contact Megan Akst at 202-551-3407 or Kathleen Collins at 202-551-3499 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Lizbeth Wright