<SUBMISSION>
<SECRELEASE-DATETIME>		20170815-060146	 ⇐ Metadata from SEC Info (ET)
<SECWEBSITE-DATETIME>		20170815-060146	 ⇐ Metadata from SEC Info (ET)
<ACCEPTANCE-DATETIME>		20170815-001511	 ⇐ Filing accepted by SEC (ET)
<ACCESSION-NUMBER>		9999999995-17-002113
<TYPE>				EFFECT
<PUBLIC-DOCUMENT-COUNT>		1
<FILING-DATE>			20170814
<DATE-OF-FILING-DATE-CHANGE>	20170815
<EFFECTIVENESS-DATE>		20170814

<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>		LINDE PLC
<CIK>				0001707925
<ASSIGNED-SIC>			2810
<IRS-NUMBER>			000000000
<STATE-OF-INCORPORATION>	L2  ⇐ This is an SEC Country/Territory Code for
				Ireland {IE|IRL}
<FISCAL-YEAR-END>		1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>			EFFECT
<ACT>				33
<FILE-NUMBER>			333-218485
<FILM-NUMBER>			171032269
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>			THE PRIESTLEY CENTRE, 10 PRIESTLEY RD
<CITY>				GUILDFORD
<STATE>				X0  ⇐ This is an SEC Country/Territory Code for
				United Kingdom {GB|GBR}
<ZIP>				GU27XY
<PHONE>				00441483242200
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>			THE PRIESTLEY CENTRE, 10 PRIESTLEY RD
<CITY>				GUILDFORD
<STATE>				X0  ⇐ This is an SEC Country/Territory Code for
				United Kingdom {GB|GBR}
<ZIP>				GU27XY
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		ZAMALIGHT PLC
<DATE-CHANGED>			20170622
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		PRAXAIR
<DATE-CHANGED>			20170614
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		ZAMALIGHT PLC
<DATE-CHANGED>			20170530
</FORMER-COMPANY>
</FILER>

<DOCUMENT>
<TYPE>		EFFECT
<SEQUENCE>	1
<FILENAME>	primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
       Show <XML>: 24 lines (widest: 75 characters) - 592 bytes  
</TEXT>
</DOCUMENT>

</SUBMISSION>