<SEC-DOCUMENT>0001959173-23-003624.txt : 20230831
<SEC-HEADER>0001959173-23-003624.hdr.sgml : 20230831
<ACCEPTANCE-DATETIME>20230831130254
ACCESSION NUMBER:		0001959173-23-003624
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230831
DATE AS OF CHANGE:		20230831

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Corp plc
		CENTRAL INDEX KEY:			0001551182
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				981059235
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	000-54863
		FILM NUMBER:		231228049

	BUSINESS ADDRESS:	
		STREET 1:		30 PEMBROKE ROAD
		STREET 2:		EATON HOUSE
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			DUBLIN 4
		BUSINESS PHONE:		353 1637 2900

	MAIL ADDRESS:	
		STREET 1:		30 PEMBROKE ROAD
		STREET 2:		EATON HOUSE
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			DUBLIN 4

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Corp Ltd
		DATE OF NAME CHANGE:	20120530

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Okray Thomas B
		CENTRAL INDEX KEY:			0001689107

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		5008 AIRPORT ROAD NW
		CITY:			ROANOKE
		STATE:			VA
		ZIP:			24012
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001689107</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001551182</issuerCik>
      <issuerName>Eaton Corp plc</issuerName>
      <secFileNumber>000-54863</secFileNumber>
      <issuerAddress>
        <com:street1>30 PEMBROKE ROAD</com:street1>
        <com:street2>EATON HOUSE</com:street2>
        <com:city>DUBLIN</com:city>
        <com:stateOrCountry>L2</com:stateOrCountry>
        <com:zipCode>DUBLIN 4</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>353 1637 2900</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Okray Thomas B</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>4950</noOfUnitsSold>
      <aggregateMarketValue>1143895.50</aggregateMarketValue>
      <noOfUnitsOutstanding>399000000</noOfUnitsOutstanding>
      <approxSaleDate>08/31/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/31/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted 02/22/2022</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4950</amountOfSecuritiesAcquired>
      <paymentDate>08/31/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/31/2023</noticeDate>
      <signature>/s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Thomas Okray</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
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</TEXT>
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</SEC-DOCUMENT>
