Eaton Corporation
Eaton Center
Cleveland, Ohio 44114-2584  
Direct line: 216-523-4111
Facsimile: 216-479-7122
e-mail: davidoloughlin@eaton.com

November 9, 2007

VIA EDGAR

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

Attn: Timothy A. Geishecker, Senior Counsel

Re: Eaton Corporation Definitive 14A Proxy Statement
Filed on March 16, 2007; File Number 001-01396

Dear Mr. Geishecker:

As we discussed, Eaton Corporation plans to submit its letter in response to the comment letter from the staff of the Securities and Exchange Commission dated September 26, 2007 with respect to the Company’s definitive proxy statement on Schedule 14A filed March 16, 2007 by the close of business on November 19, 2007.

Please contact me if you have any questions. Thank you.

Very truly yours,

/s/ David M. O’Loughlin

David M. O’Loughlin
Counsel — Corporate