ESAB Corporation
909 Rose Avenue, 8th Floor
North Bethesda, Maryland 20852
November 14, 2022
VIA EDGAR
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
| Re: | ESAB Corporation |
Registration Statement on Form S-1 (File No. 333-268325) |
Dear Mr. Kauten:
ESAB Corporation, a Delaware corporation (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-268325) (the “Registration Statement”) be accelerated and that it be declared effective November 15, 2022 at 4:30 p.m. Eastern time, or as soon as practicable thereafter, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time.
Please direct any questions regarding this filing to Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034.
Sincerely,
/s/ Shyam Kambeyanda
Shyam Kambeyanda
President and Chief Executive Officer of ESAB Corporation
| cc: | Andrew L. Fabens, Gibson, Dunn & Crutcher LLP |
