Item 2.03 Creation of a Direct Financial Obligation or an Off-Balance Sheet Arrangement of a Registrant. On May 18, 2023, Eaton Corporation (“Eaton”), a subsidiary of Eaton Corporation plc (the “Company”), closed its sale of 4.350% senior notes due 2028 (the “Notes”), in the principal amount of $500 million. The Notes have been registered under the Securities Act of 1933, as amended, pursuant to a registration statement (the “Registration Statement”) on Form S-3ASR (No. 333-259545) previously filed with the U.S. Securities and Exchange Commission. The Notes were sold pursuant to a prospectus, dated September 15, 2021 (the “Base Prospectus”), forming a part of the Company’s Registration State(…)