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November 14, 2018
Via E-mail
Walter M Rosebrough, Jr.
President and Chief Executive Officer
STERIS plc
Rutherford House, Stephensons Way
Chaddesden, Derby DE21 6LY
United Kingdom
Re: STERIS plc
Form 10-K for the Fiscal Year Ended March 31, 2018
Filed May 30, 2018
File No. 1-37614
Dear Mr. Rosebrough:
We refer you to our comment letter dated October 16, 2018, regarding
business contacts
with Syria. We have completed our review of this subject matter. 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.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global
Security Risk
cc: Amanda Ravitz
Assistant Director
Division of Corporation Finance