Company: PRMB
Filing Date: 2025-02-07
Form Type: CORRESP
Source: 0001193125-25-022813
Chunk: 2

Company: Primo Brands Corp
Filing Date: 2025-02-07
Form: CORRESP
Chunk 2
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. The Company has filed as Exhibit 99.1 to the registration statement the disclosure included in its Current Report on Form 8-Kfiled with the Commission on January 24, 2025. Exhibits

| 9. | Disclosure on page 149 indicates that you entered into offer letter agreements in December 2024 with five                                                                                                     
 named executive officers. Please file each such agreement as an exhibit to your registration statement. In this regard, we note that Exhibits 10.19-10.23 appear to be offer letters or agreements from prior 
 dates, and none relate to Hih Song Kim.                                                                                                                                                                       |

Response:The Company respectfully notes the Staff’s comment and has filed the offer letters entered into in December 2024 as Exhibits 10.19, 10.20, 10.21, 10.22, 10.24 and 10.25 to the registration statement, including the offer letter for Hih Song Kim.

| 10. | Please revise your exhibit index to accurately reflect any redactions. We note that Exhibits 10.22 and                                    
 10.24 appear to redact certain information pursuant to Item 601(b)(10)(iv), but this is not indicated by a footnote to the exhibit index. |

February 7, 2025 Page 4 Response:The Company respectfully notes the Staff’s comment and has revised the exhibit index on page II-6. General

Response:The Company respectfully notes the Staff’s comment and has revised the disclosure on pages 23, 56 and 57. * * * *

February 7, 2025 Page 5 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                                        |