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