SecProbe.io

CORRESP
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    ENTEGRIS, INC.

    129 Concord Road

    Billerica, MA 01821

    January 26, 2022

    VIA EDGAR

    Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, N.E.

    Washington, D.C. 20549

              Attn:

              Jennifer Angelini

    Division of Corporation Finance

    Office of Manufacturing

              RE:

              Entegris, Inc. (the “Company”)

    Registration Statement on Form S-4

    File No. 333-262172

    Ladies and Gentlemen:

    Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective
      date of the Company’s Registration Statement on Form S-4 (File No. 333-262172) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on January 28, 2022, or as soon as practicable thereafter.

    We request that we be notified of such effectiveness by a telephone call to Kenton King of Skadden, Arps, Slate, Meagher & Flom
      LLP at (650) 470-4530 and that such effectiveness also be confirmed in writing.

            Very truly yours,

            Entegris, Inc.

              By:

              /s/ Bertrand Loy

              Name:

            Bertrand Loy

              Title:

            President and Chief Executive Officer

    cc:          Joseph Colella

    Entegris, Inc.

    cc:          Kenton King

    Skadden, Arps, Slate, Meagher & Flom LLP

    cc:          Mike Ringler

    Skadden, Arps, Slate, Meagher & Flom LLP