United States securities and exchange commission logo March 16, 2023 Patrick Decker Chief Executive Officer Xylem Inc. 301 Water Street SE Washington, D.C. 20003 Re: Xylem Inc. Registration Statement on Form S-4 Filed March 9, 2023 File No. 333-270379 Dear Patrick Decker: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jeff Kauten, Staff Attorney, at (202) 551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology