EVOQUA WATER TECHNOLOGIES CORP.
210 Sixth Avenue
Pittsburgh, Pennsylvania 15222
March 12, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pamela Long
Re: | Evoqua Water Technologies Corp. |
| Registration Statement on Form S-1 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Evoqua Water Technologies Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the Registration Statement may become effective at 4:00 p.m. Eastern Time, on March 14, 2018, or as soon thereafter as practicable.
If you have any questions regarding this request, please contact Andrew B. Barkan of Fried, Frank, Harris, Shriver & Jacobson LLP, counsel to the Company, at (212) 859-8468.
| Very truly yours, | ||
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| EVOQUA WATER TECHNOLOGIES CORP. | ||
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| By: | /s/ Benedict J. Stas | |
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| Name: | Benedict J. Stas |
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| Title: | Executive Vice President, Chief Financial Officer & Treasurer |
