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                             November 8, 2023

       Alf Melin
       Executive Vice President and Chief Financial Officer
       TechnipFMC plc
       Hadrian House, Wincomblee Road
       Newcastle Upon Tyne, United Kingdom

                                                        Re: TechnipFMC plc
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Form 10-Q for the
Quarterly Period Ended September 30, 2023
                                                            Form 8-K furnished
on October 26, 2023
                                                            File No. 001-37983

       Dear Alf Melin:

              We have reviewed your November 6, 2023 response to our comment
letter and have the
       following comments.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

               After reviewing your response to this letter, we may have
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in
our October 6, 2023
       letter.

       Form 10-Q for the Quarterly Period Ended September 30, 2023

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Segment Results of Operations, page 36

   1.                                                   We note your response
to prior comment 1 and the revised disclosures in your September
                                                        30, 2023 Form 10-Q.
Such revisions appear to focus on quantifying the change in revenue
                                                        for various geographic
regions, however, the drivers behind such changes remain unclear.
                                                        While you state that a
discussion of specific projects or product line details may cause
                                                        competitive harm or
negatively impact negotiation with your customers, tell us your
                                                        consideration to
include a qualitative discussion of how certain projects or product lines
                                                        impacted revenue in
such regions. Alternatively, tell us what other drivers impacted
                                                        revenue for the
geographic regions discussed and include a quantified discussion of such
                                                        drivers, where
possible.
 Alf Melin
TechnipFMC plc
November 8, 2023
Page 2
Form 8-K Furnished on October 26, 2023

Exhibit 99.1
Reconciliation of GAAP to non-GAAP Financial Measures, page 1

2.    We note from your response to prior comment 4 that you did not record the
tax effect for
      certain non-GAAP adjustments, such as impairment charges and loss from
investment in
      Technip Energies, due to the fact that these adjustments relate to
jurisdictions that had net
      operating loss carryforwards (NOL) and/or a full valuation allowance
against the deferred
      tax assets. Please clarify whether your reference to the NOLs and
valuation allowance is
      based on the non-GAAP tax position in such jurisdictions. In this regard,
to the extent
      these jurisdictions had GAAP net losses but non-GAAP net income, tell us
how you
      determined that the NOLs and valuation allowance would apply to the
non-GAAP
      measure such that at tax adjustment was not necessary.
3.    We note the revised non-GAAP reconciliation that you propose to include
in future
      filings. Please explain further the inclusion of the subtotal for
"adjusted operating profit"
      in this reconciliation and what it is intended to convey. In this regard,
as presented
      adjusted operating income is not reconciled to the most directly
comparable GAAP
      measure of operating income. Therefore, please remove this subtotal from
your proposed
      reconciliation. To the extent you want to present a measure for non-GAAP
operating
      income, provide a separate reconciliation for such measure that begins
with GAAP
      operating income.
       Please contact Chen Chen at 202-551-735 or Kathleen Collins at
202-551-3499 if you
have questions regarding comments on the financial statements and related
matters.



                                                             Sincerely,
FirstName LastNameAlf Melin
                                                             Division of
Corporation Finance
Comapany NameTechnipFMC plc
                                                             Office of
Technology
November 8, 2023 Page 2
cc:       Julia Thompson
FirstName LastName