ECOLAB INC. — M&A Activity 2011

Oct 27, 2011

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October 27, 2011

VIA EDGAR AND HAND DELIVERY

Jay Ingram, Esq. Legal Branch Chief Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

Re: Ecolab, Inc. Registration Statement on Form S-4 (File No. 333-176601) Acceleration Request

Dear Mr. Ingram:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended, Ecolab, Inc. ("Ecolab") hereby respectfully requests that the above-referenced Registration Statement on Form S-4 be declared effective as of 12:00 p.m., Washington, D.C. time, on October 28, or as soon thereafter as is practicable.

Ecolab hereby acknowledges that:

Ecolab requests that it be notified of the effectiveness of the Registration Statement by telephone call to its counsel Craig A. Roeder at (312) 861-3730, followed by written confirmation to the addresses listed on the cover page of the Registration Statement on Form S-4.

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Sincerely,
/s/ MICHAEL C. MCCORMICK, ESQ. Michael C. McCormick, Esq. Ecolab Inc. Corporate Compliance Officer, Associate General Counsel and Assistant Secretary

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cc: Craig A. Roeder, Esq. ( via E-mail ) Baker & McKenzie LLP

Steve Landsman, Esq. ( via E-mail ) Nalco Holding Company

Scott Barshay ( via E-mail ) Cravath, Swaine & Moore

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