Correspondence 0001193125-25-048436 from Primo Brands Corp (PRMB) (CIK 0002042694) (PRMB)
Primo Brands Corp (PRMB) (CIK 0002042694)
Date: March 6, 2025 · CIK: 0002042694 · Accession: 0001193125-25-048436
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File numbers found in text: 333-284501
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CORRESP 1 filename1.htm CORRESP Primo Brands Corporation 1150 Assembly Drive, Suite 800 Tampa, Florida 33607 900 Long Ridge Road, Building 2 Stamford, Connecticut 06902 March 6, 2025 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Primo Brands Corporation Registration Statement on Form S-1 Filed January 24, 2025 (File No. 333-284501) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of Primo Brands Corporation. We respectfully request that the Registration Statement become effective as of 3:00 p.m., Washington, D.C. time, on March 7, 2025, or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to Jason Licht of Latham & Watkins LLP at (202) 637-2258 or, in his absence, Charles Cassidy of Latham & Watkins LLP at (202) 637-2176 and that such effectiveness also be confirmed in writing. Very truly yours, /s/ Marni Morgan Poe Name: Marni Morgan Poe Title: General Counsel & Corporate Secretary cc: Jason M. Licht, Latham & Watkins LLP Charles Cassidy, Latham & Watkins LLP