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IEC 61511-1 2016, Clause 10, requires that a Safety Requirements Specification (SRS) be prepared for all Safety Instrumented Systems. The Clause presents a number of items that shall be covered by the SRS but provides little or no guidance on how an SRS should be developed, organized or maintained. This White Paper will review the purpose and usage of an SRS, some of the issues that have been observed in SRS’s produced by various organizations, provide some practical suggestions for SRS preparation, and discuss the advantages of a Data-Driven SRS.