United States securities and exchange commission logo August 22, 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 completed our review of your filing. 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, Division of Corporation Finance Office of Manufacturing