# EDGAR Filing Document

**Accession Number:** 0001560207
**File Stem:** 0000921895-23-000795
**Filing Date:** 2023-3
**Character Count:** 3075
**Document Hash:** 9dfc877a901808549be00de2ed07a4c4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000921895-23-000795.hdr.sgml**: 20230803

**ACCESSION NUMBER**: 0000921895-23-000795

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Legion Partners Asset Management, LLC
- **CENTRAL INDEX KEY:** 0001560207
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 12121 WILSHIRE BLVD., SUITE 1240
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90025
- **BUSINESS PHONE:** 424-253-1774

**MAIL ADDRESS:**
- **STREET 1:** 12121 WILSHIRE BLVD., SUITE 1240
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90025

<u>O L S H A N</u> <u> 1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019 <br> TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222 </u>

EMAIL: EGONZALEZ@OLSHANLAW.COM

DIRECT DIAL: 212.451.2206

March 30, 2023

**<u>VIA EDGAR AND ELECTRONIC MAIL</u>**

Christina Chalk<br> Senior Special Counsel<br> United States Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Mergers & Acquisitions<br> Mail Stop 3628<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Re: Primo Water Corp /CN/<br> PRRN14A filed March 29, 2023<br> Filed by Legion Partners Holdings, LLC, et al.<br> SEC File No. 1-31410

Dear Ms. Chalk:

We acknowledge receipt of the comment letter of the Staff (the "Staff") of the U.S. Securities and Exchange Commission (the "SEC"), dated March 30, 2023 (the "Staff Letter"), with regard to the above-referenced Proxy Statement filed by Legion Partners Holdings, LLC and the other participants named therein (collectively, "Legion"). We have reviewed the Staff Letter with Legion and provide the following responses on its behalf. For ease of reference, the comments in the Staff Letter are reproduced in italicized form below. Terms that are not otherwise defined have the meanings ascribed to them in the Proxy Statement.

<u>PRRN14A filed March 29, 2023</u>

<u>General</u>

1. We note the revised disclosure in the Letter to Shareowners and in various places in the proxy statement
that you have filed an application in a court in Ontario seeking a declaration that, among other things, the Excluded Nominees were validly
nominated. You have asked the court and the TSX to intervene to require the Company to re-issue its proxy materials to include all of
your nominees, including the Excluded Nominees. Since your revised proxy materials and proxy card also currently do not include the Excluded
Nominees, explain in the proxy statement what will occur with respect to proxies you receive that do not include the Excluded Nominees
and to note whether you will also disseminate new materials and a new card that includes them.

Legion acknowledges the Staff's comment and has revised the Proxy Statement accordingly.

Sincerely,

/s/ Elizabeth Gonzalez-Sussman<br>Elizabeth Gonzalez-Sussman

<br>O L S H A N F R O M E W O L O S K Y L L P WWW.OLSHANLAW.COM