0000950123-11-037291.txt : 20110812 0000950123-11-037291.hdr.sgml : 20110812 20110420162602 ACCESSION NUMBER: 0000950123-11-037291 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110420 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm corresp
(EATON LOGO)
Eaton Corporation
Eaton Center
Cleveland, Ohio 44114-2584
  Direct line: 216-523-4111
Facsimile: 216-479-7122
e-mail: davido’loughlin@eaton.com
April 20, 2011
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn:    Lisa Etheredge, Staff Accountant
Re:     Eaton Corporation (the “Company”)
Form 10-K Report for Year Ended December 31, 2010
File Number 001-01396
Dear Ms. Etheredge:
Please be advised that the Company plans to submit its letter in response to the comment letter from the staff of the Securities and Exchange Commission dated April 19, 2011 with respect to the Company’s Form 10-K Report for year ended December 31, 2010 and Definitive Proxy Statement filed March 18, 2011 by the close of business on May 17, 2011.
Please contact me if you have any questions. Thank you.
Very truly yours,
/s/ David M. O’Loughlin
David M. O’Loughlin
Counsel — Corporate

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