-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, FfFtL9yMLrX/1UoZsogEjUjML7L07qYrZZlguXj3SXtr+VpXThfq6f3fNbxQdcoy WsvSSeKqinW7Jx7vEscFBg== 0000893838-08-000025.txt : 20080331 0000893838-08-000025.hdr.sgml : 20080331 20080211172025 ACCESSION NUMBER: 0000893838-08-000025 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROCKWELL AUTOMATION INC CENTRAL INDEX KEY: 0001024478 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] IRS NUMBER: 251797617 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1201 SOUTH 2ND STREET CITY: MILWAUKEE STATE: WI ZIP: 53204 BUSINESS PHONE: 414-382-2000 MAIL ADDRESS: STREET 1: 1201 SOUTH 2ND STREET CITY: MILWAUKEE STATE: WI ZIP: 53204 FORMER COMPANY: FORMER CONFORMED NAME: ROCKWELL AUTOMATION INC DATE OF NAME CHANGE: 20020507 FORMER COMPANY: FORMER CONFORMED NAME: ROCKWELL INTERNATIONAL CORP DATE OF NAME CHANGE: 19970106 FORMER COMPANY: FORMER CONFORMED NAME: NEW ROCKWELL INTERNATIONAL CORP DATE OF NAME CHANGE: 19961009 CORRESP 1 filename1.htm Letter

Letterhead of Theodore D. Crandall
Rockwell Automation, Inc.
1201 South Second Street
Milwaukee, WI  53204

February 11, 2008

United States Securities and Exchange Commission
100 F Street, N.E.
Washington D.C.  20549


  RE: Rockwell Automation, Inc.
Annual Report on Form 10-K for fiscal year ended September 30, 2007
File No. 001-12383

Ladies and Gentlemen:

This letter is in response to the comments of the staff of the Division of Corporation Finance (“Staff”) of the Securities and Exchange Commission (the “SEC”) made in the letter dated January 30, 2008 from Tim Buchmiller, Senior Attorney, Division of Corporation Finance, to Theodore D. Crandall, Senior Vice President and Chief Financial Officer of Rockwell Automation, Inc. (the “Company”), in connection with the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2007 (the “Filing”). Set forth below are the Staff’s comments contained in Mr. Buchmiller’s letter (in bold face type) followed by our responses.

Part III. Item 11. Executive Compensation, page 80

1.   We note your disclosure under “Annual Incentive Compensation” beginning on page 20 of your proxy statement that payouts were made to named executive officers under your incentive compensation plan based in part on the achievement of a $3.70 earnings per share (EPS) target established early in fiscal 2007. We understand from footnote (3) on page 22 of your proxy statement that in determining that diluted EPS was $3.96 for purposes of incentive compensation, your Compensation Committee increased your $3.53 diluted EPS on a GAAP basis by $.17 to account for special charges and by $.26 to account for operating results from a discontinued business. It is not clear, however, whether your Compensation Committee considered the share repurchases you conducted over the course of fiscal 2007 in determining whether the $3.70 EPS target was satisfied. In your future filings, as applicable, please discuss and analyze how share repurchases factored into the Compensation Committee’s determinations as to whether EPS targets were met.

In response to the Staff’s comment, we will discuss and analyze how share repurchases during a fiscal year factor into the Compensation Committee’s determinations as to whether EPS targets are met for purposes of incentive compensation in future filings, as applicable.



February 11, 2008
Page 2


As requested, we acknowledge that


  we are responsible for the adequacy and accuracy of the disclosure in the Filing;

  Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to the Filing; and

  we may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

Please telephone Theodore D. Crandall at (414) 382-3007 if you require additional information or wish to comment further. If you wish to comment further in writing, please send such comments to Theodore D. Crandall by facsimile at (414) 382-8455.


Very truly yours,

ROCKWELL AUTOMATION, INC.


By: /s/ Theodore D. Crandall
 
  Name:
Title:
Theodore D. Crandall
Senior Vice President and Chief Financial Officer

VIA EDGAR


cc: Tim Buchmiller
Joe McCann
Douglas M. Hagerman

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