Company: PRMB
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001193125-25-012417
Chunk: 7

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: CORRESP
Chunk 7
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 that are issuable upon the exercise of options held by former Primo Water employees to purchase (i) up to 86,130 shares pursuant to the Legacy Primo Water Corporation Equity Incentive Plan and 
 (ii) up to 119,910 shares pursuant to the Legacy Primo Water Corporation 2018 Equity Incentive Plan, referred to as “Option Shares.” We further note that you filed a Form                       
 S-8 on November 8, 2024, to register options and underlying shares, including pursuant to these plans. Please tell us why you are seeking to register the Option Shares on this                  
 registration statement rather than on Form S-8, or revise accordingly.                                                                                                                           |

Response:The Company respectfully notes the Staff’s comment and advises the Staff that the options related to the 206,040 shares of Class A common stock that are being registered on the Registration Statement were issued to individuals who were former employees of the public company Primo Water Corporation and were not issued to them while they were employed by the Company. Based on CD&I 126.14, the Company does not believe that a Registration Statement on Form S-8is available to register the issuance of its Class A common stock underlying the aforementioned options held by such individuals.

| 21. | We note that the ORCP or Sponsor Stockholders own 49% of your Class A                                                                                                                                                    
 shares and 100% of your Class B shares, representing 57.7% of your voting power, and have certain consent and other rights. Please disclose whether you are currently, or following the Beneficial Ownership Sunset Time 
 will be, considered to be a controlled company and, if so, (i) whether you intend to take advantage of the controlled company exemptions under the NYSE rules and (ii) whether and when                                  
 you will cease to be a controlled company as a result of resales pursuant to the registration statement. Include related risk factor disclosure as appropriate.                                                          |

January 24, 2025 Page 8 Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on pages 23 to 24 and 125 to 126 to reflect that, assuming the conversion of all of the shares of the Class B common stock by the selling stockholders into shares of Class A common stock, the Company would be considered a “controlled company”, but the Company does not currently expect to avail itself of any of the controlled company exemptions.

Response:The Company respectfully notes the Staff’s comment and has made appropriate revisions to its