Company: PRMB
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001193125-25-012417
Chunk: 0

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: CORRESP
Chunk 0
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 Registration Statement on Form S-1Filed December 2, 2024 Industry and Market Data, page ii

| 1. | We note disclosure that industry and other data was prepared by the Company, or on its behalf. Please                                                                                                                                                 
 revise to clarify whether you commissioned any of the third-party data presented in your registration statement. To the extent that you commissioned any such data, file consents of such third parties pursuant to Rule 436 of the Securities Act as 
 exhibits to your registration statement. We further note disclosure that, “The accuracy and completeness of the market and economic data presented throughout this prospectus are not guaranteed and we do not make any representation as to the      
 accuracy of such data.” As this statement may imply an inappropriate disclaimer of responsibility with respect to the third-party information, please either delete this statement or specifically state that you are liable for such                 
 information.                                                                                                                                                                                                                                          |

January 24, 2025 Page 2 Response:The Company respectfully notes the Staff’s comment and advises the Staff that the Company has not commissioned any third-party data for the purpose of citing such information presented in the Registration Statement. As a result, no third-party consents are required pursuant to Rule 436. Furthermore, the Company has revised the disclosure on page iii to delete the quoted statement. Prospectus Summary, page 1

| 2. | Please revise to include a description of the offering. Without limitation, your disclosure should                                                       
 identify the selling stockholders and quantify the number of resale shares, including the percentage of your outstanding Class A shares these represent. |

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on page 5 to include a description of the offering. Risk Factors, page 5

| 3. | Please add separate risk factor disclosure to more fully discuss the constraints on your business                                                                                 
 operations resulting from the (i) restrictive covenants requiring arms’-length relations between your subsidiaries referenced on page 34 and (ii) rights of the ORCP Stockholders 
 outlined on pages 137-38. Include an assessment of the material related risks to you and investors.                                                                               |

Response:The Company respectfully notes the Staff’s comment and has revised the risk factor disclosure on pages 23 and 37. We may issue additional shares of Class A common stock through future offerings...., page 20

| 4. | Please remove or revise the final sentence of this risk factor, which appears to relate to the past 
 closing of the Transaction.                                                                         |

Response:The Company