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.