Company: PRMB
Filing Date: 2025-03-04
Form Type: CORRESP
Source: 0001193125-25-045977
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Company: Primo Brands Corp
Filing Date: 2025-03-04
Form: CORRESP
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 of the Staff from the Comment Letter in bold and italics below and provided our response below the comment. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Registration Statement. Amendment to Form S-1filed February 27, 2025 Incorporation by Reference, page 88

March 4, 2025 Page 2 Response:The Company respectfully notes the Staff’s comment and respectfully advises that the pro forma financial information, financial statements and MD&A incorporated by reference in the Form 8-Kfiled on January 24, 2025 have been included for informational purposes only. The Company confirms that such information is no longer required to be included or incorporated by reference in the Registration Statement and, in accordance Rule 412 of the Securities Act, has been superseded by the more current pro forma financial information, financial statements and MD&A incorporated by reference in the Registration Statement. Form 8-Kfurnished February 20, 2025 Exhibit 99.1 Press Release Exhibit 7 and 8, page 17

Response:The Company respectfully notes the Staff’s comment and respectfully advises the Staff that the information furnished under Item 2.02 of the Company’s Form 8-Kfiled on February 20, 2025, including the Company’s earnings release, is not incorporated by reference in the Registration Statement. The Company respectfully advises the Staff that it considered Question 100.05 of the Staff’s Compliance and Disclosure Interpretations. In light of the Staff’s guidance that “a non-GAAPmeasure labeled ‘pro forma’ that is not calculated in a manner consistent with the pro forma requirements in Article 11 of Regulation S-X”would violate Rule 100(b) of Regulation G, the Company determined not to label the non-GAAPmetrics of Combined Adjusted EBITDA and Combined Free Cash Flow as “pro forma.” In addition, the earnings release notes on page 7 provide a clear description of how these metrics were calculated. * * * * 2

March 4, 2025 Page 3 We hope that the foregoing has been responsive to the Staff’s comments and look forward to resolving any outstanding issues as quickly as possible. Please direct any questions or comments regarding the foregoing to me at (202) 637-2258or my colleague Charles Cassidy at (202) 637-2176.

| Very truly yours,       |
| /s/ Jason M. Licht      |
| Jason M. Licht          
 of LATHAM & WATKINS