LINDE PLC
The Priestley Centre
10 Priestley Road
Surrey Research Park
Guildford GU2 7XY
United Kingdom
August 10, 2017
Via EDGAR and Email
United States Securities and Exchange Commission,
Division of Corporation Finance,
100 F. Street, N.E.,
Washington, D.C. 20549.
Attention: Ms. Pamela Long, Assistant Director
| Re: | Linde plc; Praxair, Inc.; Linde AG; |
| Registration Statement on FormS-4 filed on June 5, 2017 |
| (File No333-218485) |
Dear Ms. Pamela Long:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Linde plc (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on FormS-4, FileNo. 333-218485 (the “Registration Statement”) be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on August 14, 2017, or as soon thereafter as is practicable.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Catherine M. Clarkin at Sullivan & Cromwell LLP by telephone at (212)558-4175 or by email (clarkinc@sullcrom.com).
U.S. Securities and Exchange Commission | - 2 - |
Sincerely, | ||
LINDE PLC | ||
| By: | /s/ Andrew Brackfield | |
Name: | Andrew Brackfield | |
Title: | Director | |
| cc: | Christina E. Chalk |
| Frank J. Pigott |
| Tracey Houser |
| Terence O’Brien |
| (Securities and Exchange Commission) |
| Christopher Cossins |
| (Linde plc) |
| Guillermo Bichara |
| (Praxair, Incorporated) |
| Dr. Christoph Hammerl |
| (Linde Aktiengesellschaft) |
| Keith A. Pagnani |
| Catherine M. Clarkin |
| Krishna Veeraraghavan |
| (Sullivan & Cromwell LLP) |
| David Mercado |
| Richard Hall |
| Aaron M. Gruber |
| (Cravath, Swaine & Moore LLP) |
