Complaint Handling Procedures
Consistent with the Corporation's Policy on Compliance with Laws and Business Integrity and Ethics (below) and the above described Standards of Business Integrity Program, the Audit Committee of the Board of Directors has established a policy for the prompt reporting of complaints and allegations concerning accounting, internal accounting controls, auditing matters, fraud, and retaliation against whistleblowers.

Further, Praxair, Inc. has established both a confidential, multi-lingual hotline and a confidential e-mailbox by which employees, customers, vendors or other observers may submit complaints or allegations about these or other matters.

Persons observing violations of Praxair's Standards of Business Integrity are encouraged to report their observations promptly to their normal contact at the company; or, if that is uncomfortable or inappropriate, to submit their concerns through:

1.Praxair's Integrity Hotline:
(for employees)
1-800-290-7729 within the U.S.A., Canada or Mexico
+1(770)582-5230 for outside North America

2.

Praxair's Integrity Hotline:
(for non-employees)

1-800-719-0719 within the U.S.A.
+1(203)837-2960 outside the U.S.A

3.

Email:

integrity_hotline@praxair.com