Company: PRMB
Filing Date: 2025-03-06
Form Type: CORRESP
Source: 0001193125-25-048436
Chunk: 0

Company: Primo Brands Corp
Filing Date: 2025-03-06
Form: CORRESP
Chunk 0
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Primo Brands Corporation 1150 Assembly Drive, Suite 800 Tampa, Florida 33607 900 Long Ridge Road, Building 2 Stamford, Connecticut 06902 March 6, 2025 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Primo Brands Corporation Registration Statement on Form S-1 Filed January 24, 2025 (File No. 333-284501) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “ Commission”) of the effective date of the above-referenced Registration Statement on Form S-1(the “ Registration Statement”) of Primo Brands Corporation. We respectfully request that the Registration Statement become effective as of 3:00 p.m., Washington, D.C. time, on March 7, 2025, or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to Jason Licht of Latham & Watkins LLP at (202) 637-2258or, in his absence, Charles Cassidy of Latham & Watkins LLP at (202) 637-2176and that such effectiveness also be confirmed in writing.

| Very truly yours,                            |
| /s/ Marni Morgan Poe                         |
| Name: Marni Morgan Poe                       |
| Title: General Counsel & Corporate Secretary |

cc: Jason M. Licht, Latham & Watkins LLP Charles Cassidy, Latham & Watkins LLP