# EDGAR Filing Document

**Accession Number:** 0001524472
**File Stem:** 0000000000-23-002625
**Filing Date:** 2023-3
**Character Count:** 3235
**Document Hash:** 9c56e5fbef0a152671a8ab0628903247
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002625.hdr.sgml**: 20230504

**ACCESSION NUMBER**: 0000000000-23-002625

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-23-064975

## Text-Extract

```

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

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