# EDGAR Filing Document

**Accession Number:** 0001524472
**File Stem:** 0001193125-23-064977
**Filing Date:** 2023-3
**Character Count:** 3015
**Document Hash:** 614eae2ae47b74416be452ef84e033b0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-064977.hdr.sgml**: 20230504

**ACCESSION NUMBER**: 0001193125-23-064977

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230308

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Xylem Inc.
- **CENTRAL INDEX KEY:** 0001524472
- **STANDARD INDUSTRIAL CLASSIFICATION:** PUMPS & PUMPING EQUIPMENT [3561]
- **IRS NUMBER:** 452080495
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 301 WATER STREET SE
- **CITY:** WASHINGTON
- **STATE:** DC
- **ZIP:** 20003
- **BUSINESS PHONE:** 202-869-9150

**MAIL ADDRESS:**
- **STREET 1:** 301 WATER STREET SE
- **CITY:** WASHINGTON
- **STATE:** DC
- **ZIP:** 20003

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ITT WCO, Inc.
- **DATE OF NAME CHANGE:** 20110628

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| | |
|:---|:---|
|  | Gibson, Dunn & Crutcher LLP<br>200 Park Avenue |
| ![LOGO](g406454g0308081348838.jpg) | New York, NY 10166-0193 |
|  | Tel 212.351.4000<br> www.gibsondunn.com |
|  | Saee Muzumdar |
|  | Direct: +1 212.351.3966 |
|  | Fax: +1 212.351.6265 |
|  | SMuzumdar@gibsondunn.com |

---

March 8, 2023

<u>VIA ELECTRONIC TRANSMISSION</u> 

Office of Mergers & Acquisitions

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3628

Re: Xylem Inc. Registration Statement on Form S-4

To Whom It May Concern:

On behalf of Xylem Inc., an Indiana corporation (the "Company"), we hereby transmit for filing with the Securities and Exchange Commission (the "SEC") via EDGAR a Registration Statement on Form S-4 (the "Registration Statement") relating to a proposed merger (the "Merger") of the Company's subsidiary, Fore Merger Sub, Inc., a Delaware corporation, with and into Evoqua Water Technologies Corp., a Delaware corporation ("Evoqua"). Pursuant to the Merger, the Company will issue shares of its common stock, par value $0.01 per share, to the holders of outstanding shares of common stock, par value $0.01 per share, of Evoqua, as described in the Registration Statement.

In connection with the filing of the Registration Statement today, the Company has wired the required registration fee set forth on Exhibit 107 to the Registration Statement to the account of the SEC. The filing fee is based on the proposed maximum aggregate offering price set forth on such Exhibit, which was calculated in accordance with Rule 457(c) and Rule 457(f)(1) and (3) under the Securities Act of 1933, as amended.

Please direct any questions or comments regarding this filing to the undersigned at (212) 351-3966 or via e-mail at smuzumdar@gibsondunn.com.

Very truly yours,<br>/s/ Saee Muzumdar<br>Saee Muzumdar<br>

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