SEC Comment Letter for LINDE PLC (LIN) (CIK 0001707925) (LIN) — Jul 16, 2019
LINDE PLC (LIN) (CIK 0001707925)
Date: July 16, 2019 · CIK: 0001707925 · Accession: 0000000000-19-011162
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File numbers found in text: 001-38730
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July 16, 2019
Matthew White
Chief Financial Officer
Linde plc
10 Priestley Road
Surrey Research Park
Guilford
Surrey GU2 7XY
United Kingdom
Re:Linde plc
Form 10-K for Fiscal Year Ended December 31, 2018
Filed March 18, 2019
File No. 001-38730
Dear Mr. White:
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 Manufacturing and
Construction