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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

Date
July 16, 2019
Author
Matthew White
Form
UPLOAD
Company
LINDE PLC (LIN) (CIK 0001707925)

Letter

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

Show Raw Text
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