January 22, 2018
VIA EDGAR
Re: | Gates Industrial Corporation plc |
Registration Statement on FormS-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, Gates Industrial Corporation plc (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on January 22, 2018, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
[Signature Page Follows]
Very truly yours, | ||
GATES INDUSTRIAL CORPORATION PLC | ||
By: | /s/ Jamey S. Seely | |
Name: Jamey S. Seely | ||
Title: Executive Vice President, General Counsel and Corporate Secretary |
[Acceleration Request]