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WRITER’S DIRECT LINE 414.297.5642 jkwilson@foley.com |
March 24, 2014
U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Tom Jones |
| Re: | Pentair plc —Registration Statement on |
| Form S-4 (Registration No. 333-192961) |
Ladies and Gentlemen:
For the purpose of registering under the Securities Act of 1933, as amended, ordinary shares, nominal value $0.01 per share (the “Shares”), of Pentair plc, an Irish public limited company (the “Company”), we are enclosing the Company’s acceleration request relating to the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act.
As indicated in the acceleration request, it is respectfully requested that the above-referenced Registration Statement be declared effective at 3:30 p.m., Eastern Time, on March 26, 2014, or as soon as is practicable thereafter.
Should any questions arise in connection with this filing, please contact the undersigned at (414) 297-5642 or Jason M. Hille at (414) 319-7336.
| Very truly yours, |
| /s/ John K. Wilson |
| John K. Wilson |
| Enclosure | ||
| cc: | Angela D. Lageson | |
| Pentair Ltd. | ||
| Benjamin F. Garmer, III | ||
| Jason M. Hille | ||
| Foley & Lardner LLP | ||
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