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Re:

ESAB Corp.

Amendment No. 2 to Draft Registration Statement on Form 10

Submitted December 17, 2021

CIK No. 0001877322

Ladies and Gentlemen:

On behalf of our client, ESAB Corporation (the “Company” or “ESAB”), set forth below is the Company’s response to the comment of the Staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) in its letter dated January 3, 2022 relating to Amendment No. 2 to the Company’s Draft Registration Statement on Form 10, as confidentially submitted on December 17, 2021.

The Company has confidentially submitted today Amendment No. 3 to the Registration Statement (“Amendment No. 3”) together with this letter, via EDGAR submission. For the Staff’s reference, upon request we will send to the Staff courtesy copies of this letter as well as both a clean copy of Amendment No. 3 and a copy marked to show all changes made in Amendment No. 3.

For convenience of reference, the text of the comment in the Staff’s letter has been reproduced in bold and italics herein. The Company has also provided its response immediately after the comment. Capitalized terms used but not otherwise defined herein have the meanings assigned to such terms in Amendment No. 3.