<SEC-DOCUMENT>0001193125-23-064977-index.html : 20230504
<SEC-HEADER>0001193125-23-064977.hdr.sgml : 20230504
<ACCEPTANCE-DATETIME>20230308214857
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-064977
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230308

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g406454g0308081348838.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g406454g0308081348838.jpg

</DOCUMENT>
</SEC-DOCUMENT>