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                             May 18, 2023

       R. Scott Rowe
       Chief Executive Officer
       Flowserve Corporation
       5215 N. O' Connor Blvd., Suite 700
       Irving, TX 75039

                                                        Re: Flowserve
Corporation
                                                            Form 10-K for the
Fiscal Year ended December 31, 2022
                                                            Filed March 7, 2023
                                                            File No. 001-13179

       Dear R. Scott Rowe:

              We have limited our review of your filing to the financial
statements and related
       disclosures 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 to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year ended December 31, 2022

       Managements Discussion and Analysis of Financial Condition and Results
of Operations
       Our Results of Operations, page 31

   1.                                                   We note that your
discussion and analysis includes quantifying changes in various
                                                        measures, such as
bookings, sales and backlog, that are attributable to changes in foreign
                                                        currency exchange
rates, and in your associated earnings release filed on Form 8-K, also
                                                        presenting various
percentages of changes in line items on a constant currency basis.

                                                        Please revise your
disclosures as necessary to address the following points:

                                                              Any results that
are presented on a constant currency basis should be identified as
                                                            non-GAAP measures,
as defined in Item 10(e)(1) of Regulation S-K.

                                                              The process
utilized for calculating the constant currency amounts should be
                                                            described
sufficiently to understand your characterization of the effects, as would
 R. Scott Rowe
FirstName  LastNameR. Scott Rowe
Flowserve Corporation
Comapany
May        NameFlowserve Corporation
     18, 2023
May 18,
Page 2 2023 Page 2
FirstName LastName
              include your references to "negative currency effects" in
describing various changes
              in your annual report.

                The constant currency percentages should be accompanied by the
respective constant
              currency dollar amounts, consistent with the guidance in the
answer to Question
              104.06 of our Compliance and Disclosure Interpretations for
Non-GAAP measures.

         Please submit the revisions that you propose to address the concerns
outlined above as
         well as those that are covered by the following comment.
2.       We note that non-GAAP disclosures in your earnings release covering
the three months
         and fiscal years ended December 31, 2022 and 2021, appear to be
oriented towards
         presenting non-GAAP statements of operations, and have the effect of
presenting various
         GAAP amounts as non-GAAP measures, and non-GAAP measures without
adequate
         details of reconciling items. Please revise your disclosures to
address the following points.

                Identify the most directly comparable GAAP measure for each
non-GAAP measure
              that you present along with a statement disclosing the reasons
you believe the non-
              GAAP financial measures provide useful information to investors
regarding your
              financial condition and results of operations.

                Include a reconciliation from the most directly comparable GAAP
measure to your
              non-GAAP measure, having separate lines for each reconciling item
quantified and
              accompanied by appropriate descriptions to comply with Rule
100(a)(2) of
              Regulation G, and Item 10(e)(1)(i)(B) of Regulation S-X.

                The adjustments referenced in footnotes to your tabulations for
"reversal of
              realignment exit tax," "reversals of expenses that were adjusted
for Non-GAAP
              measures in previous periods," "realignment related tax release,"
and "duplicate
              interest expense," should be described further to understand the
nature of and
              rationale for making the adjustment in presenting your non-GAAP
measures.

                GAAP measures that are not subject to adjustment should not be
presented in a
              column for non-GAAP measures and you should adhere to the
guidance concerning
              prominence in the answers to Questions 102.10(a) and (c) of our
Compliance and
              Disclosure Interpretations for Non-GAAP measures.

                If non-GAAP measures are presented for successive periods, the
format utilized for
              reconciliations should be conducive to making comparisons, not
only with regard to
              the measures, but also of the reconciling items and overall
composition.


       In closing, 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.
 R. Scott Rowe
Flowserve Corporation
May 18, 2023
Page 3

      You may contact Joseph Klinko, Staff Accountant, at (202) 551-3824 or
Karl Hiller,
Branch Chief, at (202) 551-3686 with any questions.



FirstName LastNameR. Scott Rowe                          Sincerely,
Comapany NameFlowserve Corporation
                                                         Division of
Corporation Finance
May 18, 2023 Page 3                                      Office of Energy &
Transportation
FirstName LastName