Cooper Industries
P.O. Box 4446
Houston, Texas 77210-4446
600 Travis Street, Suite 5600
Houston, Texas 77002
Phone: 713-209-8400
Fax: 713-209-8996
P.O. Box 4446
Houston, Texas 77210-4446
600 Travis Street, Suite 5600
Houston, Texas 77002
Phone: 713-209-8400
Fax: 713-209-8996
June 19, 2009
VIA EDGAR CORRESPONDENCE FILE
Ms. Melissa Kindelan — Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Cooper Industries, Ltd. (“Cooper”) | |
| Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2008, | ||
| Filed February 27, 2009 | ||
| Form 10-Q for Fiscal Quarter Ended March 31, 2009 | ||
| File No. 1-31330 |
Dear Ms. Kindelan:
This is in response to the staff’s comment letter dated June 5, 2009, with respect to the above referenced filings. Cooper has requested an extension to respond to the comment letter until June 26, 2009. I understand the extension is acceptable to the SEC.
Sincerely,
/s/ Terry A. Klebe |