CORRESP 1 filename1.htm CORRESP

ESAB Corporation

909 Rose Avenue, 8th Floor

North Bethesda, Maryland 20852

November 14, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, DC 20549-6010

Attention: Jeff Kauten

 

Re:

ESAB Corporation

    

Registration Statement on Form S-1 (File No. 333-268325)

Dear Mr. Kauten:

ESAB Corporation, a Delaware corporation (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-268325) (the “Registration Statement”) be accelerated and that it be declared effective November 15, 2022 at 4:30 p.m. Eastern time, or as soon as practicable thereafter, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time.

Please direct any questions regarding this filing to Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034.

Sincerely,

/s/ Shyam Kambeyanda

Shyam Kambeyanda

President and Chief Executive Officer of ESAB Corporation

 

cc:

Andrew L. Fabens, Gibson, Dunn & Crutcher LLP