September 26, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Parker-Hannifin Corporation |
| Registration Statement on Form S-4 (File No. 333-219019) |
Ladies and Gentlemen:
On behalf of Parker-Hannifin Corporation, an Ohio corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-2149019), as amended (the “Registration Statement”), of the Company be declared effective at 4:00 p.m. on Wednesday, September 27, 2017, or as soon thereafter as practicable. The Company respectfully requests that you notify Kimberly J. Pustulka of such effectiveness by a telephone call to (216) 586-7002.
[Signature page follows]
Please contact Kimberly J. Pustulka of Jones Day at (216) 586-7002 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | ||
| Parker-Hannifin Corporation | ||
| By: | /s/ Joseph R. Leonti | |
| Name: | Joseph R. Leonti | |
| Title: | Vice President, General Counsel and Secretary | |
| cc: | Kimberly J. Pustulka, Esq. |