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CORRESP Filing

Waldencast plc
Date: July 25, 2025 · CIK: 0001840199 · Accession: 0001840199-25-000052

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-40207

Referenced dates: July 3, 2025

Date
July 25, 2025
Author
Michel Brousset
Form
CORRESP
Company
Waldencast plc

Letter

Document July 25, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Tayyaba Shafique and Nudrat Salik Re: Waldencast plc Form 20-F for fiscal year ended December 31, 2024 File No. 001-40207 Ladies and Gentlemen: In your letter dated July 3, 2025 (the “Letter”), you requested that Waldencast plc (the “Company”) respond to your comments within ten business days or advise when the Company would provide a response. The Company has previously requested, by telephone between the Company’s counsel and the staff of the Division of Corporation Finance, an extension to the deadline for responding to the Letter to August 1, 2025. As discussed by telephone between the Company’s counsel and the staff of the Division of Corporation Finance, the Company requests an additional extension of the deadline for its response to the Letter. The Company intends to respond by no later than August 15, 2025. Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to contact Raquel Fox of Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7050. WALDENCAST PLC /s/ Michel Brousset Name: Michel Brousset Title: Chief Executive Officer cc: Raquel Fox Skadden, Arps, Slate, Meagher & Flom LLP

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CORRESP
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 Document July 25, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Tayyaba Shafique and Nudrat Salik Re:      Waldencast plc Form 20-F for fiscal year ended December 31, 2024 File No. 001-40207 Ladies and Gentlemen: In your letter dated July 3, 2025 (the “Letter”), you requested that Waldencast plc (the “Company”) respond to your comments within ten business days or advise when the Company would provide a response. The Company has previously requested, by telephone between the Company’s counsel and the staff of the Division of Corporation Finance, an extension to the deadline for responding to the Letter to August 1, 2025. As discussed by telephone between the Company’s counsel and the staff of the Division of Corporation Finance, the Company requests an additional extension of the deadline for its response to the Letter. The Company intends to respond by no later than August 15, 2025. Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to contact Raquel Fox of Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7050. WALDENCAST PLC /s/ Michel Brousset Name: Michel Brousset Title: Chief Executive Officer cc:     Raquel Fox Skadden, Arps, Slate, Meagher & Flom LLP