April 4, 2012
VIA EDGAR CORRESPONDENCE FILE
Mr. Carlos Pacho
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Cooper Industries plc (“Cooper”) |
Form 10-K for Fiscal Year Ended December 31, 2011
Filed February 21, 2012
Definitive Proxy Materials on Schedule 14A Filed March 13, 2012
File No. 1-31330
Dear Mr. Pacho:
This is in response to the comment letter dated March 23, 2012 with respect to the above referenced file. Cooper has requested an extension to respond to the comment letter until April 20, 2012. I understand the extension is acceptable to the SEC.
Sincerely,
/s/ Rick L. Johnson
Rick L. Johnson
Vice President, Controller
and Chief Accounting Officer