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                              February 11, 2022

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

                                                        Re: ESAB Corp.
                                                            Amendment No. 3 to
Draft Registration Statement on Form 10
                                                            Submitted January
26, 2022
                                                            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.

       Amendment No. 3 to Registration Statement on Form 10

       Exhibit 99.1, Preliminary Information Statement of ESAB Corporation
       The Separation and Distribution, page 6

   1.                                                   Revise to include a
detailed discussion of the material provisions of the agreements that
                                                        will provide a
framework for your relationship with Colfax. Additionally, disclose with
                                                        specificity the
limitations you will be subject to as a result of the Tax Matters Agreement
                                                        with Enovis, including
the expected duration of these limitations and the types of
                                                        transactions you would
be prohibited from pursuing. Lastly, please quantify the scope of
                                                        the indemnification
obligations to Enovis or otherwise supplement your disclosure to
                                                        provide shareholders
with sufficient information to assess the materiality of these
                                                        obligations.
 Shyam P. Kambeyanda
ESAB Corp.
February 11, 2022
Page 2
Executive and Director Compensation, page 89

2.    Please provide updated executive compensation disclosure for your most
recently
      completed fiscal year. Refer to Item 402 of Regulation S-K.
       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 Jeff
Kauten, Staff
Attorney, at (202) 551-3447 or Joshua Shainess, Legal Branch Chief, at (202)
551-7951 with any
other questions.



                                                          Sincerely,
FirstName LastNameShyam P. Kambeyanda
                                                          Division of
Corporation Finance
Comapany NameESAB Corp.
                                                          Office of Technology
February 11, 2022 Page 2
cc:       Cathy A. Birkeland
FirstName LastName