<SEC-DOCUMENT>0001140361-23-015524.txt : 20230504
<SEC-HEADER>0001140361-23-015524.hdr.sgml : 20230504
<ACCEPTANCE-DATETIME>20230331212635
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-015524
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230331

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>
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<TYPE>CORRESP
<SEQUENCE>1
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      <div>March 31, 2023</div>
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      <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
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    <div style="text-align: justify;">United States Securities and Exchange Commission</div>
    <div style="text-align: justify;">Division of Corporation Finance</div>
    <div style="text-align: justify;">Office of Technology</div>
    <div style="text-align: justify;">100 F Street, NE</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention: Matthew Crispino, Jeff Kauten</div>
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            <div>Re:</div>
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            <div>Xylem Inc.</div>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
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            <div>
              <div>Registration Statement on Form S-4, as amended</div>
              <div>File No. 333-270379</div>
              <div>Request for Effectiveness</div>
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      <div>Dear Mr. Crispino and Mr. Kauten:</div>
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      <div style="text-indent: 24.5pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, and in connection with the above captioned registration statement (the &#8220;<u>Registration Statement</u>&#8221;), Xylem Inc. (the &#8220;<u>Company</u>&#8221;) hereby
        requests that the Registration Statement be declared effective on April 6, 2023 at 9:00 a.m., Eastern Time, or as soon as practicable thereafter.</div>
      <div><br>
      </div>
      <div style="text-indent: 24.5pt;">Please contact Saee Muzumdar of Gibson, Dunn &amp; Crutcher LLP at (212) 351-3966 or smuzumdar@gibsondunn.com with any questions you may have concerning this letter, or if you require any additional information.&#160; The
        Company also requests that you please notify Ms. Muzumdar when this request for acceleration of effectiveness of the Registration Statement has been granted.</div>
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            <div>Very truly yours,</div>
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            <div>XYLEM INC.</div>
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            <div>By:</div>
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            <div>
              <div>/s/ Dorothy&#160; Capers<br>
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          <td style="width: 9%; vertical-align: top;">
            <div>Name:</div>
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          <td style="width: 1.04%; vertical-align: bottom;">&#160;</td>
          <td style="width: 34%; vertical-align: top;">
            <div>Dorothy Capers</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 1%; vertical-align: bottom;">&#160;</td>
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            <div>Title:</div>
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          <td style="width: 1.04%; vertical-align: bottom;">&#160;</td>
          <td style="width: 34%; vertical-align: top;">
            <div>Senior Vice President, General&#160; Counsel</div>
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            <div>cc:</div>
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            <div>Vincent Grieco, Evoqua Water Technologies Corp.</div>
            <div>David Grubman, Jones Day</div>
            <div>Saee Muzumdar, Gibson, Dunn &amp; Crutcher LLP</div>
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