Correspondence 0001193125-22-283706 from ESAB Corp (ESAB) (CIK 0001877322) (ESAB)
ESAB Corp (ESAB) (CIK 0001877322)
Date: Nov. 14, 2022 · CIK: 0001877322 · Accession: 0001193125-22-283706
AI Filing Summary & Sentiment
File numbers found in text: 333-268325
Letter
VIA EDGAR Division of Corporation Finance Office of Technology 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
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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