United States securities and exchange commission logo March 5, 2021 Michael B. Petras, Jr. Chief Executive Officer Sotera Health Company 9100 South Hills Blvd, Suite 300 Broadview Heights, OH 44147 Re: Sotera Health Company Draft Registration Statement on Form S-1 Submitted March 1, 2021 CIK No. 0001822479 Dear Mr. Petras: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David Lopez, Esq.