<SEC-DOCUMENT>0001104659-26-018220.txt : 20260220
<SEC-HEADER>0001104659-26-018220.hdr.sgml : 20260220
<ACCEPTANCE-DATETIME>20260220171526
ACCESSION NUMBER:		0001104659-26-018220
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20250404
FILED AS OF DATE:		20260220
DATE AS OF CHANGE:		20260220

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Clark Dougherty Lucy
		CENTRAL INDEX KEY:			0001728999
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42640
		FILM NUMBER:		26661201

	MAIL ADDRESS:	
		STREET 1:		1000 EATON BLVD.
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44122

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
		EIN:				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>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>tm266915-1_3aseq1.xml
<DESCRIPTION>OWNERSHIP DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2025-04-04</periodOfReport>

    <dateOfOriginalSubmission>2025-04-04</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001728999</rptOwnerCik>
            <rptOwnerName>Clark Dougherty Lucy</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1000 EATON BLVD.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CLEVELAND</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>44122</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>See Remarks below</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Restricted Stock Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.0</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2026-02-03</value>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3490</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Awards were inadvertently omitted from the reporting person's original Form 3.</footnote>
        <footnote id="F2">These restricted stock units were granted on February 3, 2025 and vest as follows: 33% on the first and second anniversary of the grant date and the remaining 34% on the third anniversary of the grant date. Each restricted stock unit represents a contingent right to receive one ordinary share of the Issuer.</footnote>
        <footnote id="F3">This field is not applicable.</footnote>
    </footnotes>

    <remarks>Executive Vice President and Chief Legal Officer of Eaton Corporation, a subsidiary of the Issuer.</remarks>

    <ownerSignature>
        <signatureName>/s/ Heejin Jun, as Attorney-in-Fact</signatureName>
        <signatureDate>2026-02-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
