-----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, BBJ+Et6hbrnSB9aFd9kLAJcBCh8z3UyU9HdoyzoxkZmMv9KPH0rYmF/i+GbSUJHj 2/BCYS3J1z7PDGo53VsjSw== 0000950152-07-002567.txt : 20070514 0000950152-07-002567.hdr.sgml : 20070514 20070326104241 ACCESSION NUMBER: 0000950152-07-002567 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070326 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.txt MARCH 26, 2007 SUBMITTED VIA EDGAR Mr. Rufus Decker Branch Chief Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549-7010 RE: EATON CORPORATION FORM 10-K FOR THE FISCAL YEAR ENDED DECEMBER 31, 2006 FILE NO. 1-1396 Dear Mr. Decker: We have reviewed your letter of March 20, 2007 (the "Letter") regarding Exhibit 24 -- Power of Attorney to the Form 10-K filed by Eaton Corporation (the "Company") with the Securities and Exchange Commission for the year ended December 31, 2006, and provide the following response: Exhibit 24 -- Power of Attorney - ------------------------------- We refer you to the Company's Form 10-K/A for the year ended December 31, 2006 that was filed on March 26, 2007 in response to the Letter. The 10-K/A includes a revised Exhibit 24 -- Power of Attorney, which properly shows that the power was in fact signed by all of the Company's directors. We confirm the omission of the signatures of the directors from the exhibit was a clerical oversight and that all directors had actually signed the original power of attorney on or before February 28, 2007, the date on which the Company's Form 10-K for the year ended December 31, 2006, was originally filed. Sincerely, /s/ Richard H. Fearon - --------------------- Richard H. Fearon Executive Vice President -- Chief Financial & Planning Officer Eaton Corporation -----END PRIVACY-ENHANCED MESSAGE-----