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                            December 22, 2022

       Max H. Mitchell
       President and Chief Executive Officer
       Crane Company
       100 First Stamford Place
       Stamford, CT 06902

                                                        Re: Crane Company
                                                            Form 10-12B
                                                            Filed December 15,
2022
                                                            File No. 001-41570

       Dear Max H. Mitchell:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Form 10 Filed on December 15, 2002

       Unaudited Pro Forma Condensed Consolidated Financial Statements, page 63

   1.                                                   You indicate that the
unaudited pro forma condensed consolidated financial statements
                                                        have been adjusted to
give effect to the impact of the separation and distribution
                                                        agreement, the tax
matters agreement and transition services agreement between Crane
                                                        Company and Crane NXT,
Co. and the provisions contained therein, intended to reflect
                                                        Crane Company as an
autonomous entity. Please provide the following:
                                                            Please tell us what
consideration you gave to providing a column within your pro
                                                            forma financials to
reflect 'Autonomous Entity Adjustments' pursuant to Rules 11-
                                                            01(a)(7) and
11-02(a)(6)(ii) of Regulation S-X; and
                                                            You indicate that a
final determination regarding your capital structure has not yet
                                                            been made, and the
separation and distribution agreement, tax matters agreement,
                                                            transition services
agreement, intellectual property matters agreement, employee
 Max H. Mitchell
Crane Company
December 22, 2022
Page 2
           matters agreement and other ancillary agreements have not been
finalized.
            o   Please clarify whether any pro forma adjustments have been made
for which
                agreements have been executed;
            o   To the extent these adjustments do not relate to a probable or
executed
                transaction, please tell us what consideration you gave to
presenting these
                adjustments as management   s adjustments instead of autonomous
entity
                adjustments;
            o   Given that your agreements have not been finalized to date,
please tell us the
                extent you expect to include these autonomous entity
adjustments prior to
                effectiveness; and
            o   With regards to note 2(g) on page 69, you indicate that this
adjustments relate to
                the    anticipated    impact of the Tax Matters Agreement. We
note that you
                previously disclosed that the tax matters agreement has not
been finalized.
                Please help us understand how you determined that this
adjustment represents a
                transaction accounting adjustment rather than an autonomous
entity adjustment.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Beverly Singleton at 202-551-3328 or Ernest Greene at
202-551-3733 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jennifer Angelini at 202-551-3047 or Jay Ingram at 202-551-3397 with
any other
questions.



                                                            Sincerely,
FirstName LastNameMax H. Mitchell
                                                            Division of
Corporation Finance
Comapany NameCrane Company
                                                            Office of
Manufacturing
December 22, 2022 Page 2
cc:       Ann Beth Stebbins
FirstName LastName