# EDGAR Filing Document

**Accession Number:** 0001524472
**File Stem:** 0001140361-23-015524
**Filing Date:** 2023-3
**Character Count:** 2404
**Document Hash:** 89c5dce362b8b426c7b6a9316c5ce868
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-015524.hdr.sgml**: 20230504

**ACCESSION NUMBER**: 0001140361-23-015524

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230331

**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

March 31, 2023

#### VIA EDGAR
United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, D.C. 20549

Attention: Matthew Crispino, Jeff Kauten

Re: Xylem Inc. <br> Registration Statement on Form S-4, as amended File No. 333-270379 Request for Effectiveness

Dear Mr. Crispino and Mr. Kauten:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, and in connection with the above captioned registration statement (the "<u>Registration Statement</u>"), Xylem Inc. (the "<u>Company</u>") hereby requests that the Registration Statement be declared effective on April 6, 2023 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.

Please contact Saee Muzumdar of Gibson, Dunn & Crutcher LLP at (212) 351-3966 or smuzumdar@gibsondunn.com with any questions you may have concerning this letter, or if you require any additional information. The Company also requests that you please notify Ms. Muzumdar when this request for acceleration of effectiveness of the Registration Statement has been granted.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| XYLEM INC. | XYLEM INC. | XYLEM INC. |
| By: | /s/ Dorothy Capers | /s/ Dorothy Capers |
|  | Name: | Dorothy Capers |
|  | Title: | Senior Vice President, General Counsel |

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cc: Vincent Grieco, Evoqua Water Technologies Corp. David Grubman, Jones Day Saee Muzumdar, Gibson, Dunn & Crutcher LLP

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