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                             February 14, 2023

       Andrea Funk
       Chief Financial Officer
       EnerSys
       2366 Bernville Rd.
       Reading, PA 19605

                                                        Re: EnerSys
                                                            Form 10-K for the
Fiscal Year Ended March 31, 2022
                                                            Filed May 25, 2022
                                                            File No. 001-32253

       Dear Andrea Funk:

               We have reviewed your February 8, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       January 25, 2023 letter.

       Form 10-K for the Fiscal Year Ended March 31, 2022

       Liquidity and Capital Resources
       Cash Flow and Financing Activities, page 42

   1.                                                   We note your response
to comment 1 indicates that your "use of the 'primary working
                                                        capital' metric is more
appropriately categorized as a key performance indicator (KPI)." It
                                                        is our understanding
that primary working capital is a non-GAAP measure and, therefore,
                                                        it needs to comply with
applicable rules that generally prohibit excluding charges or
                                                        liabilities that
required or will require cash settlement from non-GAAP liquidity
                                                        measures. Accordingly,
please revise future filings to ensure the measure complies with
                                                        Item 10(e)(1)(ii)(A) of
Regulation S-K.
 Andrea Funk
EnerSys
February 14, 2023
Page 2

       Please contact Andrew Blume, Staff Accountant, at (202) 551-3254 or
Melissa Gilmore,
Staff Accountant, at (202) 551-3777 with any questions.



FirstName LastNameAndrea Funk                            Sincerely,
Comapany NameEnerSys
                                                         Division of
Corporation Finance
February 14, 2023 Page 2                                 Office of
Manufacturing
FirstName LastName