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March 9, 2021
J. Adam Zangerle
Senior Vice President, General Counsel & Secretary
STERIS plc
70 Sir John Rogerson s Quay
Dublin 2 Ireland
Re: STERIS plc
Registration
Statement on Form S-4
Filed March 2, 2021
File No. 333-253799
Dear Mr. Zangerle:
This is to advise you that we have not reviewed and will not
review your registration
statement.
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 Dillon
Hagius at 212-551-7976 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Peter C. Zwick