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                            July 13, 2022

       Mandeep Chawla
       Chief Financial Officer
       Celestica Inc.
       5140 Yonge Street, Suite 1900
       Toronto, Ontario, Canada M2N 6L7

                                                        Re: Celestica Inc.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            Filed March 14,
2022
                                                            File No. 001-14832

       Dear Mr. Chawla:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2021

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Non-IFRS Financial Measures, page 87

   1.                                                   In the fourth paragraph
you refer to operating earnings and operating margin. In future
                                                        filings, please refer
to these measures as    non-IFRS operating earnings    and    non-IFRS
                                                        operating margin    to
be consistent with your table on page 89 and avoid confusion by a
                                                        reader.
   2.                                                   We note that your
measure, non-IFRS operating earnings, is reconciled to IFRS earnings
                                                        before income taxes. In
this regard, please revise future filings, to reconcile non-IFRS
                                                        operating earnings to
earnings from operations, the most directly comparable IFRS
                                                        measure. Refer to Item
10(e)(1)(i)(B) of Regulation S-K.
 Mandeep Chawla
FirstName  LastNameMandeep Chawla
Celestica Inc.
Comapany
July        NameCelestica Inc.
     13, 2022
July 13,
Page  2 2022 Page 2
FirstName LastName
3.       Your calculation of free cash flow differs from the typical
calculation of this measure (i.e.,
         cash flows from operations less capital expenditures). In future
filings, in order to avoid
         potential confusion, please revise the title of your non-IFRS measure
to    adjusted free
         cash flow    or a similar title. Refer to Question 102.07 of the
Compliance & Disclosure
         Interpretations on Non-GAAP Financial Measures.
Notes to the Consolidated Financial Statements
2. Basis of Preparation and Significant Accounting Policies
(r) Revenue and deferred investment costs, page F-21

4.       Please tell us what consideration you have given to disaggregated
revenue disclosures by
         business line/end user (e.g., Aerospace & Defense, Capital Equipment,
Communications).
         Refer to IFRS 15.114.
5.       Please revise future filings to provide the disclosures required by
IFRS 15.119(b), (d),
         120, 122, 126, and 129 or tell us how your current presentation is
appropriate.
       In closing, 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.

       You may contact Dale Welcome at 202-551-3865 or Jean Yu at 202-551-3305
with any
questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Manufacturing