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
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