0001193125-18-015548.txt : 20180220 0001193125-18-015548.hdr.sgml : 20180220 20180122110302 ACCESSION NUMBER: 0001193125-18-015548 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gates Industrial Corp plc CENTRAL INDEX KEY: 0001718512 STANDARD INDUSTRIAL CLASSIFICATION: GENERAL INDUSTRIAL MACHINERY & EQUIPMENT [3560] IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1551 WEWATTA STREET CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-744-4876 MAIL ADDRESS: STREET 1: 1551 WEWATTA STREET CITY: DENVER STATE: CO ZIP: 80202 CORRESP 1 filename1.htm Counsel Acceleration Request

VIA EDGAR

January 22, 2018

 

  Re: Acceleration Request for Gates Industrial Corporation plc
     Registration Statement on Form S-1 (File No. 333-222310)

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Geoff Kruczek, Esq.

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Gates Industrial Corporation plc, and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on January 22, 2018, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.

Call me at (212) 455-7614 with any questions.

 

Very truly yours,
/s/ Edgar J. Lewandowski
Edgar J. Lewandowski