CORRESP 1 filename1.htm

 

November 8, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-1090

 

Attention: Christine Westbrook

 

  Re: Diversey Holdings, Ltd.

  Registration Statement on Form S-1
  Originally Filed November 8, 2021
  CIK: 0001831617

 

Dear Ms. Westbrook:

 

Diversey Holdings, Ltd. (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-260875, as amended (the “Registration Statement”), to 4:00 p.m., Eastern time, on November 10, 2021 or as soon thereafter as practicable.

 

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Please contact Bradley Reed or Alexander M. Schwartz of Kirkland & Ellis LLP, counsel to the Company, at (312) 862-7351 or (312) 862-2578, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

  Sincerely,
   
  /s/ Philip Wieland
  Philip Wieland
  Chief Executive Officer