Varex Imaging Corporation
1678 S. Pioneer Road
Salt Lake City, Utah 84104
800-432-4422
January 18, 2017
VIA EDGAR
Ms. Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Varex Imaging Corporation |
Registration Statement on Form 10
FileNo. 001-37860
Dear Ms. Ravitz:
Reference is made to the Registration Statement on Form 10 (FileNo. 001-37860) (as amended to date, the Registration Statement), filed by Varex Imaging Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”).
The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern time, on January 19, 2017, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule12d1-2 thereunder.
If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact the Company’s counsel, Ronald Chen of Wachtell, Lipton, Rosen & Katz, at(212) 403-1117. We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Chen and that such effectiveness also be confirmed in writing.
| Sincerely, |
| Varex Imaging Corporation |
/s/ Kimberley E. Honeysett |
| Kimberley E. Honeysett |
| Vice President and Secretary |
| cc: | Ronald C. Chen |
Wachtell, Lipton, Rosen & Katz
