November 8, 2021
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-1090
|Re:||Diversey Holdings, Ltd.|
|Registration Statement on Form S-1|
|Originally Filed November 8, 2021|
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.
|/s/ Philip Wieland|
|Chief Executive Officer|