SEC Info - PENTAIR plc - ‘10-K’ for 12/31/06

PENTAIR plc – ‘10-K’ for 12/31/06 – EX-18

On: Monday, 2/26/07, at 4:26pm ET · For: 12/31/06 · Accession #: 950137-7-2780 · File #: 0-04689

As Of Filer Filing For·On·As Docs:Size Issuer Agent 2/26/07 PENTAIR plc 10-K 12/31/06 11:1.9M Bowne Boc/FA

Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 1.32M 2: EX-10.14 Form of Key Executive Employment and Severance HTML 113K Agreement 3: EX-10.26 Amendment to Outside Director's Nonqualified Stock HTML 10K Option Plan 4: EX-18 Letter From Deloitte & Touche LLP HTML 9K 5: EX-21 List of Subsidiaries HTML 36K 6: EX-23 Consent of Independent Registered Public HTML 9K Accounting Firm 7: EX-24 Power of Attorney HTML 12K 8: EX-31.1 Certification of Chief Executive Officer HTML 12K 9: EX-31.2 Certification of Chief Financial Officer HTML 12K 10: EX-32.1 Section 906 Certification of Chief Executive HTML 9K Officer 11: EX-32.2 Section 906 Certification of Chief Financial HTML 9K Officer

Exhibit 18

February 26, 2007

Pentair, Inc.
5500 Wayzata Boulevard, Suite 800
Golden Valley, MN 55416

Dear Sirs/Madams:

We have audited the financial statements of Pentair, Inc. and Subsidiaries (the “Company”) as of December 31, 2006 and 2005, and for each of the three years in the period ended December 31, 2006, included in your Annual Report on Form 10-K to the Securities and Exchange Commission and have issued our report thereon dated February 26, 2007, which expresses an unqualified opinion and includes an explanatory paragraph relating to the Company’s changes in its method of accounting for defined benefit pension and postretirement benefit plans in 2006 and stock-based compensation in 2005. Note 1 to such financial statements contains a description of your change in accounting principle during the year ended December 31, 2006 to the First-In, First-Out (FIFO) basis of inventory costing. In our judgment, such change is to an alternative accounting principle that is preferable under the circumstances.

Yours truly,

Deloitte & Touche, LLP

This ‘10-K’ Filing

Date

Other Filings

Filed on:

2/26/07

For Period End:

12/31/06

12/31/05

10-K

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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/25/08 SEC UPLOAD¶ 10/05/17 1:40K Pentair plc 1/04/08 SEC UPLOAD¶ 10/05/17 1:47K Pentair plc 12/17/07 SEC UPLOAD¶ 10/05/17 1:67K Pentair plc

PENTAIR plc – ‘10-K’ for 12/31/06 – EX-18

On: Monday, 2/26/07, at 4:26pm ET · For: 12/31/06 · Accession #: 950137-7-2780 · File #: 0-04689

Previous ‘10-K’: ‘10-K’ on 3/1/06 for 12/31/05 · Next: ‘10-K’ on 2/26/08 for 12/31/07 · Latest: ‘10-K’ on 2/20/24 for 12/31/23 · 3 References:

Annual Report — Form 10-K
Filing Table of Contents

EX-18 — Letter From Deloitte & Touche LLP

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

3 Subsequent Filings that Reference this Filing

PENTAIR plc – ‘10-K’ for 12/31/06 – EX-18

On: Monday, 2/26/07, at 4:26pm ET · For: 12/31/06 · Accession #: 950137-7-2780 · File #: 0-04689

Previous ‘10-K’: ‘10-K’ on 3/1/06 for 12/31/05 · Next: ‘10-K’ on 2/26/08 for 12/31/07 · Latest: ‘10-K’ on 2/20/24 for 12/31/23 · 3 References: By: SEC – ‘UPLOAD’ on 1/25/08 By: SEC – ‘UPLOAD’ on 1/4/08 By: SEC – ‘UPLOAD’ on 12/17/07

Annual Report — Form 10-KFiling Table of Contents

EX-18 — Letter From Deloitte & Touche LLP

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

3 Subsequent Filings that Reference this Filing

Previous ‘10-K’: ‘10-K’ on 3/1/06 for 12/31/05 · Next: ‘10-K’ on 2/26/08 for 12/31/07 · Latest: ‘10-K’ on 2/20/24 for 12/31/23 · 3 References:

Annual Report — Form 10-K
Filing Table of Contents