0001193125-13-394343.txt : 20131209 0001193125-13-394343.hdr.sgml : 20131209 20131008172335 ACCESSION NUMBER: 0001193125-13-394343 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper B-Line, Inc. CENTRAL INDEX KEY: 0001338573 IRS NUMBER: 760638615 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 509 WEST MONROE STREET CITY: HIGHLAND STATE: IL ZIP: 62249 BUSINESS PHONE: 618.654.5907 MAIL ADDRESS: STREET 1: 509 WEST MONROE STREET CITY: HIGHLAND STATE: IL ZIP: 62249 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Electric Holdings LLC CENTRAL INDEX KEY: 0001583765 IRS NUMBER: 760518215 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Hydraulics LLC CENTRAL INDEX KEY: 0001583766 IRS NUMBER: 263155993 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Aerospace LLC CENTRAL INDEX KEY: 0001583768 IRS NUMBER: 341926527 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wright Line LLC CENTRAL INDEX KEY: 0001583800 IRS NUMBER: 030471268 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper Industries CENTRAL INDEX KEY: 0001584296 IRS NUMBER: 980632292 STATE OF INCORPORATION: L2 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 70 SIR JOHN ROGERSON'S QUAY CITY: DUBLIN 2 STATE: L2 ZIP: DUBLIN 2 BUSINESS PHONE: 35312322000 MAIL ADDRESS: STREET 1: 70 SIR JOHN ROGERSON'S QUAY CITY: DUBLIN 2 STATE: L2 ZIP: DUBLIN 2 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Controls (Luxembourg) S.a.r.l. CENTRAL INDEX KEY: 0001584356 IRS NUMBER: 981116654 STATE OF INCORPORATION: N4 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RUE EUGENE RUPPERT 12 CITY: LUXEMBOURG CITY STATE: N4 ZIP: L-2453 BUSINESS PHONE: 3522618441 MAIL ADDRESS: STREET 1: RUE EUGENE RUPPERT 12 CITY: LUXEMBOURG CITY STATE: N4 ZIP: L-2453 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper Wiring Devices, Inc. CENTRAL INDEX KEY: 0001338571 IRS NUMBER: 110701510 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 203 COOPER CIRCLE CITY: PEACHTREE CITY STATE: 2Q ZIP: 30269 BUSINESS PHONE: 770.631.2100 MAIL ADDRESS: STREET 1: 203 COOPER CIRCLE CITY: PEACHTREE CITY STATE: 2Q ZIP: 30269 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Corp plc CENTRAL INDEX KEY: 0001551182 STANDARD INDUSTRIAL CLASSIFICATION: MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 70 SIR JOHN ROGERSON'S QUAY CITY: DUBLIN STATE: L2 ZIP: 2 BUSINESS PHONE: 353 1 232 2000 MAIL ADDRESS: STREET 1: 70 SIR JOHN ROGERSON'S QUAY CITY: DUBLIN STATE: L2 ZIP: 2 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Corp Ltd DATE OF NAME CHANGE: 20120530 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton US Holdings, Inc. CENTRAL INDEX KEY: 0001583767 IRS NUMBER: 455551329 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Leasing Corp. CENTRAL INDEX KEY: 0001583769 IRS NUMBER: 341349740 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wright Line Holding, Inc. CENTRAL INDEX KEY: 0001583794 IRS NUMBER: 200797854 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Technologies (Luxembourg) S.a.r.l. CENTRAL INDEX KEY: 0001584303 IRS NUMBER: 981116656 STATE OF INCORPORATION: N4 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RUE EUGENE RUPPERT 12 CITY: LUXEMBOURG CITY STATE: N4 ZIP: L-2453 BUSINESS PHONE: 3522618441 MAIL ADDRESS: STREET 1: RUE EUGENE RUPPERT 12 CITY: LUXEMBOURG CITY STATE: N4 ZIP: L-2453 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Aeroquip LLC CENTRAL INDEX KEY: 0001583770 IRS NUMBER: 263155882 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 BUSINESS PHONE: (440)523-5000 MAIL ADDRESS: STREET 1: 1000 EATON BOULEVARD CITY: CLEVELAND STATE: OH ZIP: 44122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper Crouse-Hinds, LLC CENTRAL INDEX KEY: 0001338575 IRS NUMBER: 201288146 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: WOLF & 7TH NORTH STREETS CITY: SYRACUSE STATE: NY ZIP: 13221 BUSINESS PHONE: 315.477.7000 MAIL ADDRESS: STREET 1: WOLF & 7TH NORTH STREETS CITY: SYRACUSE STATE: NY ZIP: 13221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Turlock B.V. CENTRAL INDEX KEY: 0001583803 IRS NUMBER: 981116699 STATE OF INCORPORATION: P7 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PRINS BERNHARDPLEIN 200 CITY: AMSTERDAM STATE: P7 ZIP: 1097JB BUSINESS PHONE: 31205214777 MAIL ADDRESS: STREET 1: PRINS BERNHARDPLEIN 200 CITY: AMSTERDAM STATE: P7 ZIP: 1097JB FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cooper Offshore Holdings Ltd. CENTRAL INDEX KEY: 0001583806 IRS NUMBER: 980357009 STATE OF INCORPORATION: D0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CANON'S COURT 22 VICTORIA STREET CITY: HAMILTON STATE: D0 ZIP: L-2453 BUSINESS PHONE: 14412952244 MAIL ADDRESS: STREET 1: CANON'S COURT 22 VICTORIA STREET CITY: HAMILTON STATE: D0 ZIP: L-2453 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Offshore Holdings Ltd. DATE OF NAME CHANGE: 20130806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COOPER POWER SYSTEMS, LLC CENTRAL INDEX KEY: 0001338577 IRS NUMBER: 760253330 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2300 BADGER DRIVE CITY: WAUKESHA STATE: WI ZIP: 53188 BUSINESS PHONE: 262.896.2400 MAIL ADDRESS: STREET 1: 2300 BADGER DRIVE CITY: WAUKESHA STATE: WI ZIP: 53188 FORMER COMPANY: FORMER CONFORMED NAME: Cooper Power Systems, Inc. DATE OF NAME CHANGE: 20050913 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COOPER LIGHTING, LLC CENTRAL INDEX KEY: 0001338576 IRS NUMBER: 760554120 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1121 HIGHWAY 74 SOUTH CITY: PEACHTREE CITY STATE: 2Q ZIP: 30269 BUSINESS PHONE: 770.486.4800 MAIL ADDRESS: STREET 1: 1121 HIGHWAY 74 SOUTH CITY: PEACHTREE CITY STATE: 2Q ZIP: 30269 FORMER COMPANY: FORMER CONFORMED NAME: Cooper Lighting, Inc. DATE OF NAME CHANGE: 20050913 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COOPER BUSSMANN, LLC CENTRAL INDEX KEY: 0001338574 IRS NUMBER: 760554116 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 114 OLD STATE ROAD CITY: ELLSVILLE STATE: MO ZIP: 63021 BUSINESS PHONE: 636.394.2877 MAIL ADDRESS: STREET 1: 114 OLD STATE ROAD CITY: ELLSVILLE STATE: MO ZIP: 63021 FORMER COMPANY: FORMER CONFORMED NAME: Cooper Bussmann, Inc. DATE OF NAME CHANGE: 20050913 CORRESP 1 filename1.htm CORRESP

Eaton Corporation

1000 Eaton Boulevard

Cleveland, OH 44122

VIA EDGAR

October 8, 2013

 

  Re: Eaton Corporation: Registration Statement on Form S-4, as amended (File No. 333-191035)

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Dear Ladies and Gentlemen:

Eaton Corporation and each of the co-registrant guarantors (together, the “Registrants”) listed in the above-referenced Registration Statement on Form S-4, as amended, pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4, as amended, be accelerated so that the Registration Statement may become effective at 3:00 p.m., Eastern Standard Time, on October 10, 2013, or as soon thereafter as practicable.

The Registrants hereby acknowledge that (1) the Registrants are responsible for the adequacy and accuracy of the disclosure in their filing; (2) should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (3) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and (4) they may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

  2   October 8, 2013

We request that we be notified of such effectiveness by telephone call to Richard Fenyes of Simpson Thacher & Bartlett LLP at (212) 455-2812.

 

Very truly yours,
 
By:  

/s/ Lizbeth L. Wright

Name:   Lizbeth L. Wright
Title:   Assistant Secretary, Eaton Corporation