[Ingersoll Rand Letterhead]
April 5, 2013
VIA EDGAR
Re: | Ingersoll-Rand Public Limited Company |
Preliminary Proxy Statement on Schedule 14A |
Filed March 15, 2013 |
File No. 001-34400 |
SECURITIESAND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris, Esq.
Ladies and Gentlemen:
Ingersoll-Rand Public Limited Company (the “Company”) is aware of its obligations under the Securities Exchange Act of 1934, as amended.
The Company acknowledges that:
• | the Company is 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 Commission from taking any action with respect to the filing; and |
• | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||||
INGERSOLL-RAND PUBLIC LIMITED COMPANY | ||||
By: | /s/ Barbara A. Santoro | |||
Name: | Barbara A. Santoro | |||
Title: | Vice President – Corporate Governance and Secretary |