# EDGAR Filing Document

**Accession Number:** 0001840199
**File Stem:** 0000000000-25-007064
**Filing Date:** 2025-7
**Character Count:** 4009
**Document Hash:** 16e46890f5109b5c9f4b571b155633bc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007064.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0000000000-25-007064

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250703

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Waldencast plc
- **CENTRAL INDEX KEY:** 0001840199
- **STANDARD INDUSTRIAL CLASSIFICATION:** PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-40207

**BUSINESS ADDRESS:**
- **STREET 1:** 81 FULHAM ROAD
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** SW3 6RD
- **BUSINESS PHONE:** 44 (0)20 3196 0264

**MAIL ADDRESS:**
- **STREET 1:** 81 FULHAM ROAD
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** SW3 6RD

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Waldencast Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210112
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001840199-25-000025

## Text-Extract

```

                                                            July 3, 2025

Michel Brousset
Chief Executive Officer
Waldencast plc
81 Fulham Road
London, SW3 6RD
United Kingdom

       Re: Waldencast plc
           Form 20-F for Fiscal Year Ended December 31, 2024
           File No. 001-40207
Dear Michel Brousset:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 20-F filed March 20, 2025
Goodwill, page F-24

1.     We note that you performed an annual goodwill impairment test on October
1,
       2024 and recognized a goodwill impairment charge of $5.0 million. Given
the
       significance of your goodwill balance and that your market
capitalization continues to
       be significantly less than your total equity, please expand your
disclosures to provide
       additional insight as to how you determined the amount of the impairment
charge to
       record as well as the probability of a future goodwill impairment.
Please address the
       following in your disclosures:
           Your consideration of the current market capitalization in your
determination of
           fair value;
           The percentage by which the estimated fair value exceeded carrying
value as of
           the date of the most recent impairment test. Address how you
determined such
           fair value in light of your current market capitalization;
           The specific critical assumptions used in your fair value
determination;
           The degree of uncertainty associated with your key assumptions and
how changes
 July 3, 2025
Page 2

           in key assumptions could impact your fair value determination; and
             Potential events and/or changes in circumstances that could
reasonably be
           expected to negatively affect your key assumptions.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Tayyaba Shafique at 202-551-2110 or Nudrat Salik at
202-551-3692 if
you have questions regarding comments on the financial statements and related
matters.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._