<SEC-DOCUMENT>0001104659-23-122004.txt : 20231129
<SEC-HEADER>0001104659-23-122004.hdr.sgml : 20231129
<ACCEPTANCE-DATETIME>20231129152437
ACCESSION NUMBER:		0001104659-23-122004
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20231129
DATE AS OF CHANGE:		20231129
EFFECTIVENESS DATE:		20231129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESCO TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000866706
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				431554045
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-275782
		FILM NUMBER:		231451872

	BUSINESS ADDRESS:	
		STREET 1:		9900 A CLAYTON RD
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63124
		BUSINESS PHONE:		3142137200

	MAIL ADDRESS:	
		STREET 1:		9900 A CLAYTON RD
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ESCO ELECTRONICS CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2331360d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange Commission
on November 29, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Registration No. 333<FONT STYLE="font-family: Times New Roman, Times, Serif">&#8211;_______</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">REGISTRATION STATEMENT<BR>
UNDER THE SECURITIES ACT OF 1933</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>ESCO TECHNOLOGIES
INC.<BR>
</B></FONT><FONT STYLE="font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 50%; text-align: center; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Missouri</FONT></TD>
    <TD STYLE="vertical-align: top; width: 50%; text-align: center; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">43-1554045</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">(State
    or other jurisdiction of incorporation or organization)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">(I.R.S.
    Employer Identification No.)</FONT></TD></TR>
  </TABLE>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">9900A Clayton Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">St. Louis, Missouri 63124</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive offices, including
zip code)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Esco Technologies Inc.<BR>
2018 Omnibus Incentive Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">David M. Schatz, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Senior Vice President, Secretary and General Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">9900A Clayton Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">St. Louis, Missouri 63124</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(314) 213-7200</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address and telephone number, including
area code, of agent for services)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#8220;large accelerated
filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule 12&#45;b&#45;2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></TD>
    <TD STYLE="width: 40%; font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;(do
    not check if a smaller reporting company</FONT></TD>
    <TD STYLE="font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Emerging growth company&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INCORPORATION OF EARLIER REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This registration statement relates to the registration
of 550,000 additional shares of the common stock, par value $0.01 per share, of ESCO Technologies Inc. (the &#8220;Company&#8221;), reserved
for issuance under the Company&#8217;s 2018 Omnibus Incentive Plan. The contents of the Company&#8217;s registration statement on Form
S-8 filed with the Securities and Exchange Commission (&#8220;SEC&#8221;) on February 14, 2018 (File No.<A HREF="https://www.sec.gov/Archives/edgar/data/866706/000114420418008827/tv486138_s8.htm"> 333-223029</A>) are incorporated
herein by reference, except as the same may be modified by the information set forth below and in the exhibits hereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Part II </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"><FONT STYLE="font-size: 10pt"><B>Item 3.</B></FONT></TD><TD><FONT STYLE="font-size: 10pt"><B>Incorporation
                                            of Documents by Reference.</B></FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents previously filed by the
registrant (the &#8220;Company&#8221;) with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
Act&#8221;) are incorporated by reference in this registration statement:</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt">&nbsp;</TD><TD STYLE="width: 33.1pt">(a)</TD><TD>The Company&#8217;s Annual Report on Form 10-K for the fiscal
                                            year ended September 30, 2023, filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/866706/000141057823002596/ese-20230930x10k.htm">November 29, 2023</A>.</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt">&nbsp;</TD><TD STYLE="width: 33.1pt">(b)</TD><TD>The Company&#8217;s Current Reports on Form 8-K filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/866706/000110465923106090/tm2327104d1_8k.htm">October 3, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/866706/000110465923119126/tm2330893d1_8k.htm">November 16, 2023</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/866706/000110465923119761/tm2331080d1_8k.htm">November 20, 2023</A>.</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt">&nbsp;</TD><TD STYLE="width: 33.1pt">(c)</TD><TD>The description of the Company&#8217;s Common Stock contained
                                            in <A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465919068679/ex-4d1a.htm" STYLE="-sec-extract: exhibit">Exhibit 4.1(a)</A> to the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended
                                            September 30, 2019, filed on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/866706/000110465919068679/ese-20180930x10k30c48b.htm" STYLE="-sec-extract: exhibit">November 29, 2019</A>.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All documents subsequently filed by the Company
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates
that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference in this registration statement and to be part hereof from the date of filing of such documents. Any statement contained
in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes
of this Registration Statement to the extent that it is modified or superseded by a statement contained in any other subsequently filed
document which also is incorporated or deemed to be incorporated herein by reference.</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.75in"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT></TD><TD><FONT STYLE="font-size: 10pt"><B>Exhibits. </B></FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents are filed as exhibits to this registration statement; exhibit numbers correspond to the exhibit table in Item 601
of Regulation S-K:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; width: 8%"><B>Exhibit<BR>
    Number</B></TD>
    <TD STYLE="padding-bottom: 1pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line; width: 50%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; layout-grid-mode: line; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line; width: 38%"><FONT STYLE="font-size: 10pt"><B>Document Location</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/0000950137-99-004629-index.html" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1(a)</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/0000950137-99-004629-index.html" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Restated Articles of Incorporation</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/0000950137-99-004629-index.html" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 3(a) to the Company&#8217;s Form 10-K
    for the fiscal year ended September 30, 1999</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/0000866706-00-000007-index.html" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1(b)</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/0000866706-00-000007-index.html" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended Certificate of Designation, Preferences
    and Rights of Series A Participating Cumulative Preferred Stock</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/0000866706-00-000007-index.html" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 4(e) to the Company&#8217;s Form 10-Q
    for the fiscal quarter ended March 31, 2000</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000095013700003733/ex3-c.txt" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1(c)</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000095013700003733/ex3-c.txt" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Articles of Merger, effective July 10, 2000</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000095013700003733/ex3-c.txt" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 3(c) to the Company&#8217;s Form 10-Q
    for the fiscal quarter ended June 30, 2000</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000114420418006155/tv485071_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1(d)</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000114420418006155/tv485071_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amendment to Articles of Incorporation, effective
    February 5, 2018</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000114420418006155/tv485071_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 3.1 to the Company&#8217;s Form 8-K
    filed February 7, 2018</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465922121229/tm2231072d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465922121229/tm2231072d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Bylaws</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465922121229/tm2231072d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 3.1 to the Company&#8217;s Form 8-K
    filed November 22, 2022</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465919068679/ex-4d1a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465919068679/ex-4d1a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Description of Common Stock</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465919068679/ex-4d1a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 4.1(a) to the Company&#8217;s Form
    10-K for the fiscal year ended September 30, 2019</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000086670610000019/exhibit41.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.4</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000086670610000019/exhibit41.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Specimen revised Common Stock Certificate</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000086670610000019/exhibit41.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 4.1 to the Company&#8217;s Form 10-Q
    for the fiscal quarter ended March 31, 2010</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465923098463/tm2325206d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.5</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465923098463/tm2325206d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended and Restated Credit Agreement dated
    as of August 30, 2023, among ESCO Technologies Inc., the foreign subsidiary Borrowers party thereto, JPMorgan Chase Bank, N.A. as
    Administrative Agent, and certain other Lenders and Departing Lenders as defined therein</FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="http://www.sec.gov/Archives/edgar/data/866706/000110465923098463/tm2325206d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Exhibit 10.1 to the Company&#8217;s Form 8-K
    filed September 6, 2023</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">5</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion
    of counsel as to legality of securities being registered</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filed
    herewith</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.1</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent
    of independent registered public accounting firm (Grant Thornton LLP)</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filed
    herewith</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex23-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.2</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex23-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent
    of independent registered public accounting firm (KPMG LLP)</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex23-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filed
    herewith</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.3</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent
    of Counsel</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Included
    in Exhibit 5</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="#ss01"><FONT STYLE="font-size: 10pt">24</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="#ss01"><FONT STYLE="font-size: 10pt">Powers of attorney</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="#ss01"><FONT STYLE="font-size: 10pt">Included on the signature page
    hereto</FONT></A></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_exfiling-fees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">107</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_exfiling-fees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filing
    Fee Table</FONT></A></TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line"><A HREF="tm2331360d1_exfiling-fees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filed
    herewith</FONT></A></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See
Exhibit 107 hereto.</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the
City of Ladue, State of Missouri, on November 29, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">ESCO TECHNOLOGIES INC.</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%">/s/ David M. Schatz</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">David M. Schatz</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Senior Vice President, General Counsel and Secretary</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="ss01"></A>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below hereby severally constitutes and appoints Christopher L. Tucker, David M. Schatz and Jeffrey D.
Fisher, and each of them, the true and lawful attorney-in-fact and agent of the undersigned, with full power of substitution and resubstitution,
for the undersigned and in the name, place and stead of the undersigned, in any and all capacities to sign any and all amendments (including
post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and all other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises,
as fully to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that each said
attorneys-in-fact and agents or any of them or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; layout-grid-mode: line"><FONT STYLE="font-size: 10pt"><B><U>Signature</U></B></FONT></TD>
    <TD STYLE="width: 2%; layout-grid-mode: line"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="width: 41%; layout-grid-mode: line"><FONT STYLE="font-size: 10pt"><B><U>Title</U></B></FONT></TD>
    <TD STYLE="width: 2%; layout-grid-mode: line"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="width: 25%; layout-grid-mode: line"><FONT STYLE="font-size: 10pt"><B><U>Date</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Bryan H. Sayler</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">President and Chief Executive Officer and Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Bryan H. Sayler</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">(Principal Executive Officer)</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Christopher L. Tucker</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Senior Vice President and Chief Financial Officer</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Christopher L. Tucker</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">(Principal Financial Officer)</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Patrick M. Dewar</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Patrick M. Dewar</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Janice L. Hess</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Janice L. Hess</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Vinod M. Khilnani</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Vinod M. Khilnani</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Leon J. Olivier</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Leon J. Olivier</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Robert J. Phillippy</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Robert J. Phillippy</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/James M. Stolze</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">James M. Stolze</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; layout-grid-mode: line"><FONT STYLE="font-size: 10pt">/s/Gloria L. Valdez</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-size: 10pt">November 29, 20233</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Gloria L. Valdez</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>tm2331360d1_ex5.htm
<DESCRIPTION>EXHIBIT 5
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">EXHIBIT 5</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">ESCO TECHNOLOGIES INC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">9900A Clayton Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">St. Louis, MO 63124-1186</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jeffrey D. Fisher</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Assistant General Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 29, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">ESCO Technologies Inc.<BR>
9900A Clayton Road<BR>
St. Louis, MO 63124</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I am an Assistant General Counsel of ESCO Technologies Inc., a Missouri
corporation (the &ldquo;Company&rdquo;), and in such capacity I am familiar with the Registration Statement on Form S-8 (the &ldquo;Registration
Statement&rdquo;) relating to the Company's 2018 Omnibus Incentive Plan (the &ldquo;Plan&rdquo;) to which this letter is filed as an exhibit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Registration Statement registers 550,000 shares of the Company&rsquo;s
common stock, par value $0.01 per share (the &ldquo;Common Stock&rdquo;), to be offered pursuant to stock options, stock appreciation
rights, performance-accelerated restricted stock awards, restricted stock awards and other stock-based awards which may be granted under
the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I have examined originals or copies, certified or otherwise identified
to my satisfaction, of such documents, corporate records, certificates of public officials and other instruments as I have deemed necessary
for the purpose of the opinion expressed herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On the basis of the foregoing, I am of the opinion that the Common
Stock, when sold in accordance with the provisions of the Plan, will be legally issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I consent to the filing of this letter as an exhibit to the Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sincerely yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Jeffrey D. Fisher<BR>
Assistant General Counsel</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2331360d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">EXHIBIT 23.1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Consent of Independent Registered Public Accounting
Firm</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have issued our report dated November 29, 2023, with respect to
the consolidated financial statements and internal control over financial reporting of ESCO Technologies Inc. included in the Annual Report on Form 10-K for the year ended September 30, 2023, which is incorporated by reference in this
Registration Statement. We consent to the incorporation by reference of the aforementioned report in this Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ GRANT THORNTON LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">St. Louis, Missouri</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 29, 2023</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>tm2331360d1_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">EXHIBIT 23.2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Consent of Independent Registered Public Accounting
Firm</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the use of our report dated November&nbsp;29, 2021, with
respect to the consolidated financial statements of ESCO Technologies Inc., incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ KPMG LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">St. Louis, Missouri</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 29, 2023</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>tm2331360d1_exfiling-fees.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">EXHIBIT 107</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF FILING FEE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Form type)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ESCO TECHNOLOGIES INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Table I: Newly Registered Securities</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Plan</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Security<BR> Type</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Security<BR> Class&nbsp;Title</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fee <BR> Calculation <BR> Rule</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Amount <BR> Registered</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Proposed <BR> Maximum <BR> Offering <BR> Price Per <BR> Unit</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Maximum <BR> Aggregate <BR> Offering <BR> Price</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fee Rate</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Amount of<BR> Registration<BR> Fee</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 20%; font: 10pt Times New Roman, Times, Serif; text-align: center">ESCO Technologies Inc. 2018 Omnibus Incentive Plan</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 9%; font: 10pt Times New Roman, Times, Serif; text-align: center">Equity</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 13%; font: 10pt Times New Roman, Times, Serif; text-align: center">Common Stock, par value $0.01/share</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: center">457(a)</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">550,000 shares <SUP>(1)</SUP></FONT></TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">104.14</FONT></TD><TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"><SUP>(2)</SUP></TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">57,277,000</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 9%; font: 10pt Times New Roman, Times, Serif; text-align: center">$147.60 per million dollars</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">8,454.09</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total Offering Amounts</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">57,277,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8,454.09</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total Fee Offsets</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Net Fee Due</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8,454.09</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

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<TD STYLE="width: 0.25in; text-align: left"><SUP>(1)</SUP></TD><TD STYLE="text-align: left">This registration statement shall also cover any additional
shares of common stock which become issuable under the plan described herein by reason of any stock dividend, stock split, recapitalization,
merger, consolidation or reorganization of or by the registrant which results in an increase in the number of the registrant&rsquo;s
outstanding shares of common stock or shares issuable pursuant to awards granted under the Plan.</TD>
</TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><SUP>(2)</SUP></TD><TD STYLE="text-align: left">Estimated solely for purposes of calculating the registration
fee. Pursuant to Rules 457(c) and 457(h) under the Securities act of 1933, as amended, the proposed maximum offering price per share
is calculated based on the average of the high and low selling prices of the Company&rsquo;s common stock as reported by the New York
Stock Exchange as of November 21, 2023, a date within five business days of the filing of this registration statement.</TD>
</TR></TABLE>

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