0000950123-11-064810.txt : 20111222 0000950123-11-064810.hdr.sgml : 20111222 20110711064804 ACCESSION NUMBER: 0000950123-11-064810 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110711 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ITT WCO, Inc. CENTRAL INDEX KEY: 0001524472 IRS NUMBER: 452080495 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1133 WESTCHESTER AVENUE CITY: WHITE PLAINS STATE: NY ZIP: 10604 BUSINESS PHONE: 914-304-1700 MAIL ADDRESS: STREET 1: 1133 WESTCHESTER AVENUE CITY: WHITE PLAINS STATE: NY ZIP: 10604 FORMER COMPANY: FORMER CONFORMED NAME: ITT WCO, Inc. DATE OF NAME CHANGE: 20110628 CORRESP 1 filename1.htm corresp
Simpson Thacher & Bartlett llp
425 Lexington Avenue
New York, N.Y. 10017-3954
(212) 455-2000
 
Facsimile (212) 455-2502
Direct Dial Number   E-Mail Address
(212) 455-2695   gsellers@stblaw.com
July 11, 2011
  Re:    ITT WCO, Inc.
Registration Statement on Form 10
VIA EDGAR
Securities and Exchange Commission
100 F. Street, N.E.
Washington D.C. 20549
Ladies and Gentlemen:
     On behalf of ITT WCO, Inc., an Indiana corporation (the “Company”), we hereby transmit for electronic filing, pursuant to Rule 101(a) of Regulation S-T, a Registration Statement on Form 10 relating to the registration of the Company’s common stock in connection with the previously announced plan for ITT Corporation to separate into three independent, publicly traded companies.
     Should you have any questions regarding this filing, please do not hesitate to contact me (phone: 212-455-2695; fax: 212-455-2502).
         
  Very truly yours,
 		  
  /s/ Gary L. Sellers    
  Gary L. Sellers