<SEC-DOCUMENT>0000080424-15-000149-index.html : 20151209
<SEC-HEADER>0000080424-15-000149.hdr.sgml : 20151209
<ACCEPTANCE-DATETIME>20151209153125
ACCESSION NUMBER:		0000080424-15-000149
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20151209
DATE AS OF CHANGE:		20151209
EFFECTIVENESS DATE:		20151209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PROCTER & GAMBLE Co
		CENTRAL INDEX KEY:			0000080424
		STANDARD INDUSTRIAL CLASSIFICATION:	SOAP, DETERGENT, CLEANING PREPARATIONS, PERFUMES, COSMETICS [2840]
		IRS NUMBER:				310411980
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-208411
		FILM NUMBER:		151278291

	BUSINESS ADDRESS:	
		STREET 1:		ONE PROCTER & GAMBLE PLAZA
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		5139831100

	MAIL ADDRESS:	
		STREET 1:		ONE PROCTER & GAMBLE PLAZA
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROCTER & GAMBLE CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>pgcommemployeesaving.htm
<DESCRIPTION>THE PROCTER & GAMBLE COMMERCIAL COMPANY EMPLOYEES' SAVINGS PLAN
<TEXT>
Document 1 - file: pgcommemployeesaving.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>opinionofcounsel.htm
<DESCRIPTION>OPINION OF GILES ROBLYER P&G COUNSEL
<TEXT>
Document 2 - file: opinionofcounsel.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>consentofaccountingfirm.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 3 - file: consentofaccountingfirm.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>4
<FILENAME>powerofattorney.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
Document 4 - file: powerofattorney.htm

</DOCUMENT>
</SEC-DOCUMENT>