Company: PRMB
Filing Date: 2025-02-27
Form Type: CORRESP
Source: 0001193125-25-039345
Chunk: 1

Company: Primo Brands Corp
Filing Date: 2025-02-27
Form: CORRESP
Chunk 1
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 • |     | Provide prospectus cover and summary disclosure regarding your controlled company status, including the      
 percentage ownership of your controlling shareholder and your current intent not to rely on NYSE exemptions; |

| • |     | Update disclosure regarding your refinancing, including the results of the exchange offers, and summarize 
 material terms of new instruments or arrangements; and                                                    |

| • |     | File any material related agreements as exhibits to your registration statement. |

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on pages iii, iv, 2, 14, 69, 70, 71, 72, 73, 74, II-2, II-3, II-4, II-5,and on the prospectus cover. The Company has filed the related material agreements as Exhibits 4.3, 4.7, 4.11, 4.12, 4.13, 4.14, 4.15, 4.16, 10.9, 10.10 and 10.11 to the Registration Statement. * * * * 2

February 27, 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 LLP |

| cc: | Robbert Rietbroek, Chief Executive Officer and Director, Primo Brands Corporation |

Marni Morgan Poe, General Counsel and Corporate Secretary, Primo Brands Corporation R. Charles Cassidy III, Latham & Watkins LLP 3