<SEC-DOCUMENT>0001551182-19-000003-index.html : 20190401
<SEC-HEADER>0001551182-19-000003.hdr.sgml : 20190401
<ACCEPTANCE-DATETIME>20190111081142
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001551182-19-000003
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Corp plc
		CENTRAL INDEX KEY:			0001551182
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				981059235
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		30 PEMBROKE ROAD
		STREET 2:		EATON HOUSE
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			DUBLIN 4
		BUSINESS PHONE:		353 1637 2900

	MAIL ADDRESS:	
		STREET 1:		30 PEMBROKE ROAD
		STREET 2:		EATON HOUSE
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			DUBLIN 4

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Corp Ltd
		DATE OF NAME CHANGE:	20120530
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>eatonlogoletterheadlogoa11.jpg
<TEXT>
Document 2 - file: eatonlogoletterheadlogoa11.jpg

</DOCUMENT>
</SEC-DOCUMENT>