SEC Comment Letter 0000000000-24-005357 to Eaton Corp plc (ETN) (CIK 0001551182) (ETN)
Eaton Corp plc (ETN) (CIK 0001551182)
Date: May 10, 2024 · CIK: 0001551182 · Accession: 0000000000-24-005357
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File numbers found in text: 000-54863
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United States securities and exchange commission logo
May 10, 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 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
cc: Lizbeth Wright