Company: PRMB
Filing Date: 2025-02-07
Form Type: CORRESP
Source: 0001193125-25-022813
Chunk: 1

Company: Primo Brands Corp
Filing Date: 2025-02-07
Form: CORRESP
Chunk 1
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ings available to fund your other 
 liquidity needs, and disclosure on page 76 that you have sufficient liquidity for the next 12 months and foreseeable future.                                                                                                                    |

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on pages 33, 34 and 35 for consistency.

| 4. | We note your response to prior comment 8. Please further revise to discuss whether you are seeking a                                                                                      
 credit rating and, if so, the status of this process. If you will not receive a credit rating, revise references to the company in the risk factor relating to credit ratings on page 34. |

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on page 34 to clarify that the Company was issued credit ratings in connection with the public announcement of the Transaction. Business, page 112

| 5. | We note your response to prior comment 14. Please further revise your disclosure to discuss the material                                                                                                                 
 terms of your water leases and joint relationships, clearly indicating how these relate to the water sources identified as material on page 112. With respect to development plans to enhance your digital platforms and 
 e-commerce methods, additionally discuss the status and expected timetable.                                                                                                                                              |

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on pages 15, 57 and 117. As discussed in the response to comment 2, the Company does not view any individual spring source as material to its operations.

February 7, 2025 Page 3 Intellectual Property, page 118

| 6. | We note your disclosure on page 112 that you “own registrations for various trademarks in Europe and 
 Israel.” Please revise to include a discussion of those trademarks in this section.                  |

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on page 113. Legal Proceedings Patane Litigation, page 120

| 7. | We note your revisions in response to prior comment 16. Please further disclose the remedies sought in                                                                                                                 
 this litigation, including quantification of monetary damages. Revise risk factor disclosure as appropriate to discuss the potential consequences and material related risks if you do not prevail in this litigation. |

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on pages 27, 121 and 122. Incorporation of Certain Information by Reference, page 186

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