Atmus Filtration Technologies Inc. 

26 Century Boulevard 

Nashville, Tennessee 37214

March 6, 2024

Via EDGAR Submission

U.S. Securities and Exchange Commission 

Division of Corporation Finance 

Office of Mergers and Acquisitions 

100 F Street, N.E.
Washington, D.C. 20549 

Attention:	Mr. Daniel F. Duchovny
	Special Counsel

Re:	Atmus Filtration Technologies Inc.
	Registration Statement on Form S-4
	File No. 333-277051
	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 4:30 p.m., Eastern Time, on Thursday, March 7, 2024, 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