Correspondence 0001628280-24-039128 from UL Solutions Inc. (ULS)
UL Solutions Inc.
Date: Sept. 3, 2024 · CIK: 0001901440 · Accession: 0001628280-24-039128
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File numbers found in text: 333-281902
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CORRESP 1 filename1.htm Document 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]