-----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, DP+LZjnNm+JifYC3EKJq+DnspxjIXrYUpKKHoWJpFgu/4UyhHgLpXStUASF0k89P gGaS5XXRxynWQ7sT0h1vaA== 0000950152-07-008870.txt : 20080404 0000950152-07-008870.hdr.sgml : 20080404 20071109164741 ACCESSION NUMBER: 0000950152-07-008870 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20071109 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 Corporation
Eaton Center
Cleveland, Ohio 44114-2584
   
Direct line: 216-523-4111
Facsimile: 216-479-7122
e-mail: davidoloughlin@eaton.com
 
November 9, 2007
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Timothy A. Geishecker, Senior Counsel
     
Re:
  Eaton Corporation Definitive 14A Proxy Statement
Filed on March 16, 2007; File Number 001-01396
Dear Mr. Geishecker:
As we discussed, Eaton Corporation plans to submit its letter in response to the comment letter from the staff of the Securities and Exchange Commission dated September 26, 2007 with respect to the Company’s definitive proxy statement on Schedule 14A filed March 16, 2007 by the close of business on November 19, 2007.
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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