VERTIV HOLDINGS CO
1050 Dearborn Drive
Columbus, Ohio 43085
January 14, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attention: Thomas Jones, Jay Ingram
Re: Vertiv Holdings Co
Registration Statement on Form S-3
File No. 333-261268
Dear Mr. Jones and Mr. Ingram:
Vertiv Holdings Co (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on January 19, 2022 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
| Very truly yours, | ||
VERTIV HOLDINGS CO | ||
| By: | /s/ Stephanie L. Gill | |
| Stephanie L. Gill | ||
| Chief Legal Counsel and Corporate Secretary | ||
Cc: David J. Miller, Latham & Watkins LLP
