United States securities and exchange commission logo July 12, 2021 John Capela Vice President and Chief Accounting Officer ITT Inc. 1133 Westchester Avenue White Plains, NY 10604 Re: ITT Inc. Form 10-K for the Fiscal Year Ended December 31, 2020 Filed February 19, 2021 File No. 001-05672 Dear Mr. Capela: 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 Office of Technology