Company: PRMB
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001193125-25-012417
Chunk: 5

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: CORRESP
Chunk 5
---
 our total net sales for the nine months ended September 30, 2024.

| 15. | We note your reference to “billion-dollar brands.” Please revise to clarify the meaning and 
 disclose the basis for this claim, including quantitative criteria.                         |

January 24, 2025 Page 6 Response:The Company respectfully notes the Staff’s comment has revised its disclosure on pages 1 and 112 to clarify the meaning of this phrase and disclose the underlying basis and quantitative criteria. Legal Proceedings, page 115

| 16. | Disclosure here indicates you are not currently a party to any legal proceedings that “would have a                                                                                                                                          
 material adverse effect on our business, financial condition, and results of operations,” while disclosure on page 25 indicates you have inherited various litigation claims and legal proceedings “which may be material to our business if 
 they are decided against us.” Please revise to reconcile this apparent inconsistency. Discuss material legal proceedings to which you are subject, identifying the claims and underlying basis, and quantify related provisions.             |

Response:The Company respectfully notes the Staff’s comment and has revised its disclosure on page 27 for consistency and to discuss material legal proceedings to which it is subject. Management, page 116

| 17. | We note disclosure regarding the composition of your board. Please revise to clarify whether the                                                                                                                                                          
 Stockholders Agreement requirements apply only to your initial board following the Transaction (as page 120 appears to indicate), or will apply to future boards (as page 116 appears to indicate). Additionally identify, by footnote or otherwise, each 
 director as an ORCP Designee or Unaffiliated Director.                                                                                                                                                                                                    |

Response:The Company respectfully notes the Staff’s comment and has revised its disclosure on pages 122 and 125 to 126. Primo Brands Audited Financial Statements Notes to the Audited Financial Statements Note 4. Subsequent Events, page F-8

| 18. | We note your disclosure on page F-9 of unaudited pro forma                                                                                                                                                    
 results which include net sales and net income (loss) amounts as if the business combination had occurred on January 1, 2023. We also note that the periods presented are for the three and nine months ended 
 September 30, 2024 and September 30, 2023. Please tell us how your disclosure complies with the guidance in ASC 805-10-50-2(h)(3) and Article 11-02 of Regulation S-X. Please advise or revise accordingly.