September 5, 2024 Matthew F. Pine President and Chief Executive Officer Xylem Inc. 301 Water Street SE Washington, DC 20003 Re: Xylem Inc. Definitive Proxy Statement on Schedule 14A Filed April 2, 2024 File No. 001-35229 Dear Matthew F. Pine: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program