Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - PENTAIR plcFinancial_Report.xls
10-Q - FORM 10-Q - PENTAIR plcc60939e10vq.htm
EX-31.1 - EX-31.1 - PENTAIR plcc60939exv31w1.htm
EX-32.1 - EX-32.1 - PENTAIR plcc60939exv32w1.htm
EX-31.2 - EX-31.2 - PENTAIR plcc60939exv31w2.htm
EX-32.2 - EX-32.2 - PENTAIR plcc60939exv32w2.htm
Exhibit 15
Pentair, Inc.
5500 Wayzata Boulevard
Suite 800
Golden Valley, Minnesota
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Pentair, Inc. and subsidiaries for the period ended October 2, 2010 and September 26, 2009 as indicated in our report dated October 26, 2010. As indicated in such report, because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which was included in your Quarterly Reports on Form 10-Q for the quarter ended October 2, 2010, is being incorporated by reference in Registration Statement Nos. 333-12561, 333-62475, 333-75166, 333-115429, 333-115430, 333-115432, 333-126693, 333-152458, 333-160925 and 333-168377..
We also are aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act of 1933, are not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
(DELIOTTE & TOUCHE LLP.)
Minneapolis, Minnesota
October 26, 2010