SEC Comment Letter 0000000000-23-012173 to LINDE PLC (LIN)
LINDE PLC
Date: Nov. 7, 2023 · CIK: 0001707925 · Accession: 0000000000-23-012173
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File numbers found in text: 001-38730
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United States securities and exchange commission logo
November 7, 2023
Matthew White
Chief Financial Officer
LINDE PLC
10 Riverview Drive
Danbury, Connecticut 06810
Re:LINDE PLC
Form 10-K for the Year Ended December 31, 2022
File No. 001-38730
Dear Matthew White:
We have completed our review of your filings. 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 Industrial Applications and
Services