January 19, 2018
VIA EDGAR
Re: | Gates Industrial Corporation plc |
Registration Statement on Form S-1
File No. 333-222310
Withdrawal of Acceleration Request
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Geoff Kruczek, Esq.
Ladies and Gentlemen:
Gates Industrial Corporation plc (the Company) respectfully withdraws its request for acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1 set forth in a letter, dated January 19, 2018, from the Company.
If you should have any questions regarding this request, please do not hesitate to contact Edgar Lewandowski of Simpson Thacher & Bartlett LLP at (212) 455-7614.
[Signature Page Follows]
Very truly yours, | ||||
GATES INDUSTRIAL CORPORATION PLC | ||||
By: | /s/ Jamey S. Seely | |||
Name: | Jamey S. Seely | |||
Title: | Executive Vice President, General | |||
Counsel and Corporate Secretary |
[Withdrawal of Acceleration Request]