Correspondence 0001104659-24-124659 from Amer Sports, Inc. (AS)
Amer Sports, Inc.
Date: Dec. 2, 2024 · CIK: 0001988894 · Accession: 0001104659-24-124659
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File numbers found in text: 333-283554
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CORRESP
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Amer Sports, Inc.
Cricket Square, Hutchins Drive,
P.O. Box 2681
Grand Cayman, KY1-1111
Cayman Islands
T +1 345 945 3901
December 2, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Amer Sports, Inc. (the “Company”)
Registration Statement on Form F-1
Registration No. 333-283554
Attention: Ms. Jenny O’Shanick
Dear Ms. O’Shanick:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for
the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time
on December 4, 2024 or at such later time as the Company or its counsel may orally request
via telephone call to the staff of the Securities and Exchange Commission. By separate letter, the underwriters of the issuance of the
securities being registered join in this request for acceleration.
Please do not hesitate to contact Roshni Banker Cariello of Davis Polk &
Wardwell LLP at (212) 450-4421 or roshni.cariello@davispolk.com with any questions with respect to this letter.
Sincerely,
Amer Sports, Inc.
By:
/s/ Andrew E. Page
Name:
Andrew E. Page
Title:
Chief Financial Officer