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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

Date
December 2, 2024
Author
By
Form
CORRESP
Company
Amer Sports, Inc.

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 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.

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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