Company: PRMB
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001193125-25-012417
Chunk: 6

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: CORRESP
Chunk 6
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Response:The Company respectfully notes the Staff’s comment and advises the Staff that the pro forma presentation in Note 4, as required by ASC 805, considers the inception to date nature of the standalone financial statements of Primo Brands Corporation for the period preceding the transaction that resulted in Primo Brands Corporation becoming successor issuer to Primo Water Corporation and BlueTriton, as the accounting acquirer, becoming the predecessor for financial reporting purposes. Because future filings will be comparative due to the inclusion of the historical results of BlueTriton, we considered the pro forma disclosure requirements under ASC 805-10-50-2(h)(3)rather than ASC 805-10-50-2(h)(2)and the actual period included in the Primo Brands Corporation financial statements (June 10, 2024 to September 30, 2024) in determining the periods to present. We elected to present the three months ended September 30, 2024 to approximate the period from

January 24, 2025 Page 7 inception to date for Primo Brands Corporation on a stand-alone basis and the nine months ended September 30, 2024 to reflect the year-to-date2024 period consistent with ASC 805-10-50-2(h)(3).Following through on the guidance in ASC 805-10-50-2(h)(3),we presented the same periods for the prior year as comparative. We considered presenting the prior year similar to the Article 11 pro forma financial information included elsewhere in the document, but concluded that the directly comparable prior period information was more consistent. Triton Water Parent, Inc. Notes to Consolidated Financial Statements Note 18 - Segments, page F-43

| 19. | We note your disclosure on page F-22 that one customer made up                                                                                        
 approximately 25% of net sales in each of the two years ended December 31, 2023 and approximately 30% of net sales for the period February 3, 2021 to 
 December 31, 2021. Please revise to disclose the identity of the segment(s) reporting the revenues from such customers pursuant to ASC 280-10-50-42.  |

Response:The Company respectfully notes the Staff’s comment and has revised its disclosure on page 79. The Company further undertakes to update the applicable disclosure in its future financial statements. General

| 20. | We note that you are registering 206,040 shares of Class A common stock