Correspondence 0001104659-23-063582 from Atmus Filtration Technologies Inc. (ATMU) (CIK 0001921963) (ATMU)
Atmus Filtration Technologies Inc. (ATMU) (CIK 0001921963)
Date: May 23, 2023 · CIK: 0001921963 · Accession: 0001104659-23-063582
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269894
Letter
Atmus Filtration Technologies Inc.
26 Century Boulevard
Nashville, Tennessee 37214
May 23, 2023
Via EDGAR Submission
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff Gordon, Erin Donahue
Re: Atmus Filtration Technologies Inc.
Registration Statement on Form S-1
File No. 333-269894
CIK: 1921963
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Atmus Filtration Technologies Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”) be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Thursday May 25, 2023, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Baker & McKenzie LLP, by calling Mark Mandel at (212) 626-4527.
Thank you for your assistance with this matter.
Sincerely,
/s/ Toni Y. Hickey
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Atmus Filtration Technologies Inc.
26 Century Boulevard
Nashville, Tennessee 37214
May 23, 2023
Via EDGAR Submission
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff Gordon, Erin Donahue
Re:
Atmus Filtration Technologies Inc.
Registration Statement on Form S-1
File No. 333-269894
CIK: 1921963
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Atmus Filtration Technologies Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”)
be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Thursday May 25, 2023, or as soon as practicable thereafter.
In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement
has been declared effective, please orally confirm that event with our counsel, Baker & McKenzie LLP, by calling Mark Mandel
at (212) 626-4527.
Thank you for your assistance
with this matter.
Sincerely,
/s/ Toni Y. Hickey
Toni Y. Hickey
Chief Legal Officer and Corporate Secretary
Via E-mail:
cc:
Mark Mandel
Baker & McKenzie LLP