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 |