VIA EDGAR
March 17, 2022
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, DC 20549-6010
Attention: Jeff Kauten and Joshua Shainess
| Re: | ESAB Corporation |
Registration Statement on Form 10-12B (File No. 001-41297) |
Dear Messrs. Kauten and Shainess:
ESAB Corporation, a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for its Registration Statement on Form 10-12B (File No. 001-41297) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 2:00 p.m., Eastern Time, on March 18, 2022, or as soon thereafter as is practicable, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
We request that we be notified of such effectiveness by a telephone call to Cathy A. Birkeland of Latham & Watkins LLP, the Company’s counsel, at (312) 876-7681, or by email to cathy.birkeland@lw.com.
[Signature page follows]
| Sincerely, | ||
| ESAB CORPORATION | ||
| By: | /s/ Shyam P. Kambeyanda | |
| Name: | Shyam P. Kambeyanda | |
| Title: | President and Chief Executive Officer | |
| cc: | Cathy A. Birkeland, Latham & Watkins LLP |