<SEC-DOCUMENT>0001104659-24-082650.txt : 20240725
<SEC-HEADER>0001104659-24-082650.hdr.sgml : 20240725
<ACCEPTANCE-DATETIME>20240725163014
ACCESSION NUMBER:		0001104659-24-082650
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240724
FILED AS OF DATE:		20240725
DATE AS OF CHANGE:		20240725

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Terrell Karenann K
		CENTRAL INDEX KEY:			0001366702
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-54863
		FILM NUMBER:		241142460

	MAIL ADDRESS:	
		STREET 1:		C/O PLURALSIGHT, INC.
		STREET 2:		182 NORTH UNION AVENUE
		CITY:			FARMINGTON
		STATE:			UT
		ZIP:			84025

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Corp plc
		CENTRAL INDEX KEY:			0001551182
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				981059235
		FISCAL YEAR END:			1231

	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
</SEC-HEADER>
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<TYPE>3
<SEQUENCE>1
<FILENAME>tm2420218d1_3seq1.xml
<DESCRIPTION>OWNERSHIP DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2024-07-24</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001551182</issuerCik>
        <issuerName>Eaton Corp plc</issuerName>
        <issuerTradingSymbol>ETN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001366702</rptOwnerCik>
            <rptOwnerName>Terrell Karenann K</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1000 EATON BLVD.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CLEVELAND</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>44122</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <remarks>Power of Attorney is attached hereto as Exhibit 24.</remarks>

    <ownerSignature>
        <signatureName>/s/ Lizbeth L. Wright, as Attorney-in-Fact</signatureName>
        <signatureDate>2024-07-25</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>tm2420218d1_ex24.htm
<DESCRIPTION>EXHIBIT 24
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 24</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL MEN BY THESE PRESENTS:
That the undersigned has made, constituted and appointed, and by this instrument does make, constitute and appoint, each of LIZBETH WRIGHT,
TARAS SZMAGALA, and NIGEL CRAWFORD, acting individually, as her true and lawful attorney, for her, and in her name, place and stead, to
affix, as attorney-in-fact, the signature of the undersigned to reports to the Securities and Exchange Commission on Forms 3, 4, 5 or
144 with respect to transactions or holdings by the undersigned in equity securities issued by Eaton Corporation plc (&ldquo;Eaton&rdquo;),
and to any and all amendments to such reports, giving and granting unto each such attorney-in-fact full power and authority to do and
performance every act and thing whatsoever necessary to be done in the premises, as fully as the undersigned might or could do if personally
present, hereby ratifying and confirming all that each such attorney-in-fact shall lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Power of Attorney shall
revoke any Power of Attorney previously executed by the undersigned regarding the filing of Forms 3, 4, 5 or 144 with the Securities and
Exchange Commission for transactions in Eaton securities, but this revocation does not invalidate any actions taken pursuant to any prior
Powers of Attorney.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Power of Attorney shall
expire on the date the undersigned is no longer required to file Form 3, 4, 5 or 144 reports with the Securities and Exchange Commission
with respect to holdings of and transactions in securities issued by Eaton, unless revoked in writing prior thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IN WITNESS WHEREOF, this Power of Attorney has
been signed at Cleveland, Ohio, this 23<SUP>rd</SUP> day of July, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 50%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 50%; border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Karenann Terrell</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-size: 10pt">Karenann Terrell</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
