Kimberly-Clark Corporation

P.O. Box 619100

Dallas, Texas 75261-9100

December 12, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

	Re:	Kimberly-Clark Corporation
		Registration Statement on Form S-4
		File No. 333-291928

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kimberly-Clark Corporation (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 8:00 a.m., Eastern Time, on December 16, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Rachel W. Sheridan of Kirkland & Ellis LLP at (202) 389-3440 or Shagufa R. Hossain of Kirkland & Ellis LLP at (202) 389-3436 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

		Sincerely,

		Kimberly-Clark Corporation

		/s/ Grant B. McGee
		Grant B. McGee
		Senior Vice President and General Counsel

cc:	Courtney Roane
	Kimberly-Clark Corporation

	Edward J. Lee
	Kim Hicks
	Rachel W. Sheridan
	Shagufa R. Hossain
	Kirkland & Ellis LLP