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                          November 9, 2021

       Shyam P. Kambeyanda
       Chief Executive Officer
       ESAB Corp.
       909 Rose Avenue, 8th Floor
       North Bethesda, MD 20852

                                                        Re: ESAB Corp.
                                                            Amendment No. 1 to
Draft Registration Statement on Form 10
                                                            Submitted October
22, 2021
                                                            CIK No. 0001877322

       Dear Mr. Kambeyanda:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments. References to prior comments are to those in our letter dated
September 17, 2021.

       Amendment No. 1 to Draft Registration Statement on Form 10

       Exhibit 99.1
       Information Statement Summary
       Business Summary, page 1

   1.                                                   Please reconcile your
new disclosure on page 2 that you have had an "average two-year
                                                        organic revenue decline
of approximately 4.1%" from 2018 to 2020 with your disclosure
                                                        on page 1 that you
drove "average revenue growth from 2018 to 2020."
 Shyam P. Kambeyanda
FirstName LastNameShyam P. Kambeyanda
ESAB Corp.
Comapany 9,
November  NameESAB
             2021     Corp.
November
Page 2    9, 2021 Page 2
FirstName LastName
Our Business Strategy, page 4

2.       We note your response to prior comment 4. Please disclose in your
information statement
         the information you provided in your response letter regarding the
sources for the growth
         rates.
3.       We note your response to prior comment 5. Please disclose that
internal data is the source
         of your belief regarding the company's market position.
Unaudited Pro Forma Condensed Combined Financial Statements, page 47

4.       We note your responses to prior comments 8 through 13. We will
evaluate
         these responses when you complete your pro forma financial statements,
including the
         dollar amount of all pro forma adjustments, and related disclosures,
and we may have
         additional comments at that time.
5.       Please provide an analysis of your consideration of ASC 505-60-25-8 in
determining the
         Accounting Spinnor and Spinnee.
Note (k), page 53

6.       We note your response to prior comment 10. Please clarify if this
incremental cost relates
         to employees who were employed across all of Parent   s legacy
industrial operating
         segments and were not included in the pension cost allocated in the
historical statement of
         operations of ESAB, but will become direct employees of ESAB in
connection with the
         separation. Otherwise, please explain this adjustment more clearly.
Notes (g) and (m), page 53

7.       We note your response to prior comment 12. Please ensure you
separately identify the
         assets, liabilities, income and expense adjustments, how they are
calculated and how the
         dollar amounts compare to amounts recorded in the Parent   s financial
statements for the
         same periods. Please also fully disclose your accounting policies for
these transactions
         and provide all of the disclosures included in the Parent   s
financial statements.
Note (n), page 54

8.       Please separately disclose the dollar amount of each adjustment and
the specific
         assumptions used for each adjustment. To the extent you have netted
any cost synergies
         with cost dis-synergies, separately disclose each of the gross
adjustments.
9.       Please clarify in more detail how you determined the incremental costs
related to
         commercial, manufacturing, research and business support functions
that were previously
         shared with Parent. Clarify if any adjustments incorporated head-count
assumptions.
10.      For estimates based on actual expenses incurred by Parent as a
stand-alone public
         company for equivalent functions, adjusted accordingly for ESAB,
clarify more
         specifically how these estimates were adjusted for ESAB.
 Shyam P. Kambeyanda
ESAB Corp.
November 9, 2021
Page 3
11.   For expenses based on third party market data, clarify more specifically
how you used the
      third party market data in your estimates.
12.   With the exception of adjustments covered by the Transitions Services
Agreement, clarify
      how you determined adjustments to be Autonomous Entity Adjustments and
not
      Management   s Adjustments. In this regard, they appear to be
dis-synergies of the
      transaction. Refer to Item 11-02(a)(6) and (7) of Regulation S-X. For
Management
      Adjustments, please include all the information required by 11-02(a)(7).
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
55

13.   Please update your responses to prior comments 14, 15, 19, 21, 22, 23 and
24 when you
      update your financial statements in a future amendment.
Combined Financial Statements
Notes to Combined Financial Statements
2. Summary of Significant Accounting Policies
Revenue Recognition, page F-10

14.   Please clarify if the projects that involve development and application
engineering,
      described in your response to prior comment 22, include the customized
welding
      workflow solutions, described in your added disclosure on page 69.
Clarify more
      specifically how you determined that revenue from all of your
customization and
      development arrangements is not material such that separate disclosure of
revenue
      recognized from these arrangements, your accounting policies for these
arrangements, and
      the period of time over which these arrangements is completed is not
warranted.
       You may contact Laura Veator, Senior Staff Accountant, at (202) 551-3716
or Stephen
Krikorian, Accountant Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Anna
Abramson, Staff
Attorney, at (202) 551-4969 or Jeff Kauten, Staff Attorney, at (202) 551-3447
with any other
questions.



                                                          Sincerely,
FirstName LastNameShyam P. Kambeyanda
                                                          Division of
Corporation Finance
Comapany NameESAB Corp.
                                                          Office of Technology
November 9, 2021 Page 3
cc:       Cathy A. Birkeland
FirstName LastName