VIA EDGAR
July 5, 2023
Mr. Joseph Klinko, Staff Accountant
Mr. Karl Hiller, Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F St. NE
Washington, DC 20549
| Re: | Flowserve Corporation |
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 7, 2023
File No. 001-13179
Dear Mr. Klinko and Mr. Hiller:
On behalf of Flowserve Corporation (“Flowserve,” “we” or “our”), this letter responds to your letter dated May 18, 2023 that we received on June 26, 2023 to R. Scott Rowe, Chief Executive Officer, which sets forth the comments of the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) on Flowserve’s Form 10-K filed on March 7, 2023. Pursuant to our phone conversation on July 3, 2023, we request an extension to file our response to the Staff’s comments by July 25, 2023 due to staffing issues. Thank you for your consideration.
Sincerely,
/s/ Shakeeb Mir
Shakeeb Mir
Chief Compliance Officer and Corporate Law