May 4, 2016
VIA EDGAR
Cecilia Blye, Chief
Office of Global Security Risk
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549
| RE: | Danaher Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2015 |
| Filed February 24, 2016 |
| File No. 1-8089 |
Dear Ms. Blye:
On behalf of Danaher Corporation (the “Company”), I acknowledge that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, |
| /s/ James F. O’Reilly |
Vice President, Associate General Counsel and Secretary |