Company: PRMB
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001193125-25-012417
Chunk: 8

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: CORRESP
Chunk 8
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 disclosure throughout the Registration Statement.

| 23. | We note your disclosure in the Plan of Distribution section that the selling stockholders may sell their                                                                                                                                        
 securities in one or more underwritten offerings on a firm commitment or best efforts basis. Please confirm your understanding that the retention by a selling stockholder of an underwriter would constitute a material change to your plan of 
 distribution requiring a post-effective amendment. Refer to your undertaking provided pursuant to Item 512(a)(1)(iii) of Regulation S-K.                                                                                                        |

Response:The Company respectfully acknowledges the Staff’s comment and confirms its understanding. * * * *

January 24, 2025 Page 9 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