Correspondence 0001193125-25-044028 from KESTRA MEDICAL TECHNOLOGIES, LTD. (KMTS) (CIK 0001877184) (KMTS)
KESTRA MEDICAL TECHNOLOGIES, LTD. (KMTS) (CIK 0001877184)
Date: March 3, 2025 · CIK: 0001877184 · Accession: 0001193125-25-044028
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File numbers found in text: 333-284807
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CORRESP 1 filename1.htm CORRESP KESTRA MEDICAL TECHNOLOGIES, LTD. 3933 Lake Washington Blvd NE, Suite 200 Kirkland, Washington 98033 March 3, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Juan Grana Margaret Sawicki Al Pavot Terence O’Brien Re: Kestra Medical Technologies, Ltd. Registration Statement on Form S-1, as amended (File No. 333-284807) Request for Acceleration of Effective Date Ladies and Gentlemen: Kestra Medical Technologies, Ltd. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended, to become effective at 4:00 p.m., Washington, D.C. time, on March 5, 2025, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Sophia Hudson and Christie W.S. Mok of Kirkland & Ellis LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Sophia Hudson of Kirkland & Ellis LLP, counsel to the Registrant, at (212) 446-4750, or in her absence, Christie W.S. Mok at (212) 390-4546. [Signature Page Follows] Very truly yours, KESTRA MEDICAL TECHNOLOGIES, LTD. By: /s/ Brian Webster Name: Brian Webster Title: President, Chief Executive Officer and Director cc: Traci S. Umberger Kestra Medical Technologies, Ltd. Sophia Hudson, P.C. Christie W.S. Mok Kirkland & Ellis LLP Ilir Mujalovic Allen Overy Shearman Sterling US LLP [COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]