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                             July 26, 2022

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

                                                        Re: ESAB Corporation
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 21,
2022
                                                            CIK No. 0001877322

       Dear Mr. Kambeyanda:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rule 461
regarding requests for
       acceleration. We remind you that the company and its management are
responsible for the
       accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
       absence of action by the staff.

               Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447,
or in his absence, Josh
       Shainess, Legal Branch Chief, at (202) 551-7951, with any questions. If
you require further
       assistance, please contact Larry Spirgel, Office Chief, at (202)
551-3815.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Technology
       cc:                                              Andrew L. Fabens