Company: LIN
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001628280-25-028502
Chunk: 0

Company: LINDE PLC
Filing Date: 2025-05-30
Form: CORRESP
Chunk 0
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May 30, 2025

Via EDGAR Submission

Division of Corporation Finance

Office of Industrial Applications and Services

United States Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

Attn: Nudrat Salik and Tracey Houser

#### Re: LINDE PLC

#### Form 10-K for the Year Ended December 31, 2024

#### File No. 001-38730
This letter sets forth the response of Linde plc (the “Company” or “Linde”) to the comment letter, dated May 22, 2025, of the Staff of the Division of Corporation Finance (the “Staff”) relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 (the “2024 Form 10-K”) that was filed with the United States Securities and Exchange Commission (the “SEC”) on February 26, 2025.

In our response, we have noted your original comment in italics to facilitate your review process. If you have any additional questions or require additional information, please contact me at (203) 837-2488, or Kelcey Hoyt, Chief Accounting Officer, at (203) 837-2118.

Sincerely,

/s/ Matthew J. White

Matthew J. White

Executive Vice President and

Chief Financial Officer

<div align='center'>Forge, 43 Church Street West, Woking, Surrey, GU21 6HT, United Kingdom</div>

Form 10-K for the Fiscal Year Ended December 31, 2024

Non-GAAP Financial Measures, page 35

1. We note that your determination of multiple non-GAAP measures includes an adjustment for purchase accounting impacts – Linde AG. For the portion of this adjustment related to depreciation and amortization for the fair value step-up of fixed assets and intangible assets, please help us understand how you determined this adjustment is appropriate. Specifically, the adjustment results in these non-GAAP measures only reflecting part, but not all, of an accounting concept. Refer to Question 100.04 of the Division’s Compliance & Disclosure Interpretations of Non-GAAP Financial Measures.

Response:

Linde plc respectfully provides the SEC the following background information regarding the Linde AG purchase accounting impacts, which is the only acquisition depreciation and amortization fair-value step-up adjustment.

In 2018, Praxair, Inc. (“Praxair”) and Linde AG consum