Michael C. McCormick CORPORATE COMPLIANCE OFFICER, ASSOCIATE GENERAL COUNSEL AND ASSISTANT SECRETARY
	651 293 4142	370 WABASHA STREET NORTH
	651 293 2573	ST. PAUL, MN 55102-1390 mike.mccormick@ecolab.com

26 February 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

RE:	Ecolab Inc.
	Form 10-K
	Commission File No. 1-9328

Ladies and Gentlemen:

Transmitted herewith via the EDGAR system is the Ecolab Inc. Annual Report on Form 10-K for the year ended December 31, 2012.

The 2012 financial statements do not reflect a change from 2011 in any accounting principles or practices, or in the application of such principles or practices.

Sincerely,

/s/Michael C. McCormick

Michael C. McCormick

Corporate Compliance Officer,

Associate General Counsel

and Assistant Secretary