CORRESP 1 filename1.htm Document
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September 3, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attn: Margaret Sawicki

Re:UL Solutions Inc.
Registration Statement on Form S-1, as amended (File No. 333-281902)
Request for Acceleration of Effective Date
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, UL Solutions Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-281902) (as amended, the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on September 5, 2024, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Cathy Birkeland at (312) 876-7681.
Thank you for your assistance in this matter.
[Signature page follows]



Sincerely,
UL Solutions Inc.
By:/s/ Ryan D. Robinson
Name:Ryan D. Robinson
Title:Executive Vice President and Chief Financial Officer
cc:Jennifer F. Scanlon, UL Solutions Inc.
Cathy A. Birkeland, Latham & Watkins LLP
Christopher D. Lueking, Latham & Watkins LLP
Alexander D. Lynch, Weil, Gotshal & Manges LLP
Barbra J. Broudy, Weil, Gotshal & Manges LLP
[Signature Page to Acceleration Request]