Company: PRMB
Filing Date: 2025-03-06
Form Type: CORRESP
Source: 0001193125-25-048328
Chunk: 0

Company: Primo Brands Corp
Filing Date: 2025-03-06
Form: CORRESP
Chunk 0
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 on February 20, 2025 (the “ Current Report”). For your convenience, we have included the comment 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 Current Report, including Exhibit 99.1 thereto. Form 8-Kfurnished February 20, 2025 Exhibit 99.1 Press Release Exhibits 7 and 8, page 17

| 1. | Please tell us your basis for presenting EBITDA, Adjusted EBITDA, Free Cash Flow, and Adjusted Free Cash                                            
 Flow along with Net Income from Continuing Operations and Net Cash Provided by Operating Activities from Continuing Operations on a combined basis. |

Response:The Company respectfully notes the Staff’s comment and advises that, as discussed with the Staff, the Company will not present EBITDA, Adjusted EBITDA, Free Cash Flow, and Adjusted Free Cash Flow along with Net Income from Continued Operations and Net Cash Provided by Operating Activities from Continuing Operations on a combined basis in future reports filed with, or furnished to, the Commission. * * * *

March 6, 2025 Page 2 We hope that the foregoing has been responsive to the Staff’s comment 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 David Hass, Chief Financial Officer, Primo Brands Corporation R. Charles Cassidy III, Latham & Watkins LLP 2