-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 PIlegB8GOpmeTpHZWbkeurLhoTE/R0cdiWCkXWFCvIS4w7PBNHHN6puLP3n6hXSE
 AkDieHIaX9xxDAKtPz6uVQ==

<SEC-DOCUMENT>0000000000-09-026816.txt : 20090728
<SEC-HEADER>0000000000-09-026816.hdr.sgml : 20090728
<ACCEPTANCE-DATETIME>20090519154853
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-026816
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090519

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON CORP
		CENTRAL INDEX KEY:			0000031277
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				340196300
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		EATON CTR
		STREET 2:		1111 SUPERIOR AVE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114-2584
		BUSINESS PHONE:		2165235000

	MAIL ADDRESS:	
		STREET 1:		1111 SUPERIOR AVENUE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EATON YALE & TOWNE INC
		DATE OF NAME CHANGE:	19710822
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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