<SEC-DOCUMENT>0001193125-23-181715.txt : 20230818
<SEC-HEADER>0001193125-23-181715.hdr.sgml : 20230818
<ACCEPTANCE-DATETIME>20230705094456
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-181715
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230705

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLOWSERVE CORP
		CENTRAL INDEX KEY:			0000030625
		STANDARD INDUSTRIAL CLASSIFICATION:	PUMPS & PUMPING EQUIPMENT [3561]
		IRS NUMBER:				310267900
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5215 N. O'CONNOR BLVD.
		STREET 2:		SUITE 700
		CITY:			IRVING
		STATE:			TX
		ZIP:			75039
		BUSINESS PHONE:		9724436500

	MAIL ADDRESS:	
		STREET 1:		5215 N. O'CONNOR BLVD.
		STREET 2:		SUITE 700
		CITY:			IRVING
		STATE:			TX
		ZIP:			75039

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DURCO INTERNATIONAL INC
		DATE OF NAME CHANGE:	19970508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DURIRON CO INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	THE DURIRON CO INC
		DATE OF NAME CHANGE:	19900509
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<HTML><HEAD>
<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g531540g0704051024432.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">VIA EDGAR </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July&nbsp;5, 2023
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Joseph Klinko, Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Karl
Hiller, Branch Chief </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S.
Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F St. NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington,
DC 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Flowserve Corporation</I> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the Fiscal Year ended December&nbsp;31, 2022 </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Filed March&nbsp;7, 2023 </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-13179</FONT> </I></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Klinko and Mr.&nbsp;Hiller: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On
behalf of Flowserve Corporation (&#147;Flowserve,&#148; &#147;we&#148; or &#147;our&#148;), this letter responds to your letter dated May&nbsp;18, 2023 that we received on June&nbsp;26, 2023 to R. Scott Rowe, Chief Executive Officer, which sets
forth the comments of the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the &#147;Staff&#148;) on Flowserve&#146;s Form <FONT STYLE="white-space:nowrap">10-K</FONT> filed on March&nbsp;7, 2023. Pursuant to
our phone conversation on July&nbsp;3, 2023, we request an extension to file our response to the Staff&#146;s comments by July&nbsp;25, 2023 due to staffing issues. Thank you for your consideration. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:63%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Sincerely, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:63%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/ Shakeeb Mir </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:63%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Shakeeb Mir </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:63%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Chief Compliance Officer and Corporate Law </P>
</DIV></Center>

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