 | Eaton Corporation 1111 Superior Avenue Cleveland, OH 44114-2384 Tel: 216 523-5000 Fax: 216 479-7122 direct dial: 216 523-5161 lizbethlwright@eaton.com |
December 13, 2012
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attn : | Cecilia Blye, Chief |
Office of Global Security Risk
| Re: | Eaton Corporation (the “Company”) |
Form 10-K Report for Year Ended December 31, 2011
File Number 001-01396
Dear Ms. Blye :
Please be advised that the Company plans to submit its letter in response to the comment letter from the staff of the Securities and Exchange Commission, dated December 10, 2012, with respect to the Company’s Form 10-K Report for year ended December 31, 2011 by the close of business on January 10, 2013.
Please contact me if you have any questions. Thank you.
Very truly yours,
/s/ Lizbeth L. Wright
Lizbeth L. Wright
Counsel