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Eaton Corporation
Eaton Center
Cleveland, Ohio 44114-2584
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Direct line: 216-523-4111
Facsimile: 216-479-7122
e-mail: davidoloughlin@eaton.com |
April 20, 2011
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: |
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Lisa Etheredge, Staff Accountant |
Re: |
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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 Companys 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. OLoughlin
David M. OLoughlin
Counsel Corporate