February 12, 2020

David Cote
Executive Chairman
Vertiv Holdings Co
1050 Dearborn Drive
Columbus, Ohio 43085

       Re: Vertiv Holdings Co
           Registration Statement on Form S-1
           Filed February 7, 2020
           File No. 333-236334

Dear Mr. Cote:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Erin Purnell at 202-551-3454 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing