SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from LINDE PLC (LIN) (CIK 0001707925) (LIN) — Aug 10, 2017

LINDE PLC (LIN) (CIK 0001707925)
Date: Aug. 10, 2017 · CIK: 0001707925 · Accession: 0001193125-17-254876

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 333-218485

Date
August 10, 2017
Author
LINDE PLC
Form
CORRESP
Company
LINDE PLC (LIN) (CIK 0001707925)

Letter

Via EDGAR and Email United States Securities and Exchange Commission, Division of Corporation Finance, Attention: Ms. Pamela Long, Assistant Director Re: Linde plc; Praxair, Inc.; Linde AG; Registration Statement on Form S-4 filed on June 5, 2017 (File No 333-218485)

Dear Ms. Pamela Long:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Linde plc (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on Form S-4, File No. 333-218485 (the “Registration Statement”) be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on August 14, 2017, or as soon thereafter as is practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Catherine M. Clarkin at Sullivan & Cromwell LLP by telephone at (212) 558-4175 or by email (clarkinc@sullcrom.com).

U.S. Securities and Exchange Commission

- -

Sincerely,
LINDE PLC

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 LINDE PLC

The Priestley Centre

 10 Priestley
Road

 Surrey Research Park

Guildford GU2 7XY

 United Kingdom

 August 10, 2017

 Via EDGAR and Email

 United States Securities and Exchange Commission,

    Division of Corporation Finance,

        100 F. Street, N.E.,

            Washington, D.C. 20549.

Attention: Ms. Pamela Long, Assistant Director

Re:
Linde plc; Praxair, Inc.; Linde AG;

Registration Statement on Form S-4 filed on June 5, 2017

(File No
333-218485)

Dear Ms. Pamela Long:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), Linde plc (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on Form S-4, File No. 333-218485 (the “Registration Statement”) be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on August 14,
2017, or as soon thereafter as is practicable.

 It would be appreciated if, as soon as the Registration Statement is declared effective,
you would so inform Catherine M. Clarkin at Sullivan & Cromwell LLP by telephone at (212) 558-4175 or by email (clarkinc@sullcrom.com).

 U.S. Securities and Exchange Commission

 -
 2
-

 Sincerely,

 LINDE PLC

By:

/s/ Andrew Brackfield

 Name:

Andrew Brackfield

 Title:

Director

cc:
Christina E. Chalk

Frank J. Pigott

Tracey Houser

Terence O’Brien

(Securities and Exchange Commission)

Christopher Cossins

(Linde plc)

Guillermo Bichara

(Praxair, Incorporated)

Dr. Christoph Hammerl

(Linde Aktiengesellschaft)

Keith A. Pagnani

Catherine M. Clarkin

Krishna Veeraraghavan

(Sullivan & Cromwell LLP)

David Mercado

Richard Hall

Aaron M. Gruber

(Cravath, Swaine & Moore LLP)