# EDGAR Filing Document

**Accession Number:** 0002054696
**File Stem:** 0000000000-25-006430
**Filing Date:** 2025-6
**Character Count:** 4164
**Document Hash:** b8da4a7c4b68b4e067a5ea555357c840
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006430.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000000000-25-006430

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250618

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NIQ Global Intelligence plc
- **CENTRAL INDEX KEY:** 0002054696
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07723

**BUSINESS ADDRESS:**
- **STREET 1:** 200 WEST JACKSON BOULEVARD
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606
- **BUSINESS PHONE:** 312-583-5100

**MAIL ADDRESS:**
- **STREET 1:** 200 WEST JACKSON BOULEVARD
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NIQ Global Intelligence Ltd
- **DATE OF NAME CHANGE:** 20250203
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-25-001789

## Text-Extract

```

                                                             June 18, 2025

James Peck
Chief Executive Officer
NIQ Global Intelligence Limited
200 West Jackson Boulevard
Chicago, IL 60606

       Re: NIQ Global Intelligence Limited
           Amendment No. 2 to Draft Registration Statement on Form S-1
           Submitted May 30, 2025
           CIK No. 0002054696
Dear James Peck:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our May 2, 2025 letter.

Amendment No. 2 to Draft Registration Statement on Form S-1
Risk Factors, page 27

1.     We note that affiliates of J.P Morgan Securities LLC are also lenders
under your
       Revolving Credit Facility. Please revise to add appropriate risk factor
disclosure
       regarding the risk to investors from the existence of a    conflict of
interest    within the
       meaning of Rule 5121 of FINRA because affiliates of certain of the
underwriters are
       lenders under your Revolving Credit Facility and will each receive at
least 5% of the
       net proceeds from the offering in connection with the repayment of
amounts
       outstanding under your Revolving Credit Facility. In addition, revise to
the summary
       as appropriate to include cross reference(s) to the appropriate risk
factors.
 June 18, 2025
Page 2

Principal and Selling Shareholders, page 191

2.     We note your response to prior comment 8. We further note that Advent
International,
       L.P. have voting control of the company. Please revise to provide a
materially
       complete discussion regarding how voting and investment decisions are
made for the
       Advent Shareholder and NIM. In addition, include disclosure regarding
the
       qualitative impact on the governance of the company.
        Please contact Lisa Etheredge at 202-551-3424 or Robert Littlepage at
202-551-3361
if you have questions regarding comments on the financial statements and
related
matters. Please contact Marion Graham at 202-551-6521 or Matthew Derby at
202-551-3334
with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:   Thomas Fraser

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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