November 8, 2021
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-1090
| Attention: | Christine Westbrook |
| Re: | Diversey Holdings, Ltd. |
| Registration Statement on Form S-1 | |
| Originally Filed November 8, 2021 | |
| CIK: 0001831617 |
Dear Ms. Westbrook:
Diversey Holdings, Ltd. (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-260875, as amended (the “Registration Statement”), to 4:00 p.m., Eastern time, on November 10, 2021 or as soon thereafter as practicable.
* * * *
Please contact Bradley Reed or Alexander M. Schwartz of Kirkland & Ellis LLP, counsel to the Company, at (312) 862-7351 or (312) 862-2578, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
| /s/ Philip Wieland | |
| Philip Wieland | |
| Chief Executive Officer |
