<SEC-DOCUMENT>0000032604-18-000021-index.html : 20180329
<SEC-HEADER>0000032604-18-000021.hdr.sgml : 20180329
<ACCEPTANCE-DATETIME>20180214153142
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000032604-18-000021
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMERSON ELECTRIC CO
		CENTRAL INDEX KEY:			0000032604
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC & OTHER ELECTRICAL EQUIPMENT (NO COMPUTER EQUIP) [3600]
		IRS NUMBER:				430259330
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8000 W FLORISSANT AVE
		STREET 2:		P O BOX 4100
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63136
		BUSINESS PHONE:		3145532000

	MAIL ADDRESS:	
		STREET 1:		8000 W. FLORISSANT
		STREET 2:		P.O. BOX 4100
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63136

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMERSON ELECTRIC MANUFACTUING CO
		DATE OF NAME CHANGE:	19730710
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>jan2018seccommentlett_image1.jpg
<TEXT>
Document 2 - file: jan2018seccommentlett_image1.jpg

</DOCUMENT>
</SEC-DOCUMENT>