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 May 2, 2025

James Peck
Chief Executive Officer
NIQ Global Intelligence Limited
200 West Jackson Boulevard
Chicago, IL 60606

 Re: NIQ Global Intelligence Limited
 Amendment No. 1 to Draft Registration Statement on Form S-1
 Submitted April 10, 2025
 CIK No. 0002054696
Dear James Peck:

 We have reviewed your amended draft registration statement and have the
following
comments.

 Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our March 12, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form F-1
Prospectus Summary, page 2

1. We note your disclosure about the 18.9% increase in revenue from 2023 to
2024. To
 provide greater context for investors, please disclose the extent to
which this increase
 was attributable to the acquisition of GfK. Additionally, please revise
to clarify that
 the 6.2% increase in your Organic Constant Currency Revenue Growth Rate
is based
 upon 2023 pro forma revenues rather than the $3.3 billion in 2023 GAAP
revenues
 referenced. Please make similar revisions on page 74.
 May 2, 2025
Page 2
Management's Discussion and Analysis
Key Performance Metrics, page 75

2. We note your response to prior comment 7. Please address the following:
 Tell us if your GDR calculations for 2022 and 2023 also include
annualized
 revenue associated with the GfK Combination as if it occurred at the
beginning of
 the applicable period. If so, please tell us how the calculation of
your GDR metric
 for 2022 and 2023 would have been impacted if GfK annualized revenue
were
 excluded for that period.
 Show us how your calculation of the NDR metric for 2023 would have
been been
 impacted if GfK annualized revenue were excluded for that period.
 Consider revising your description of NDR and GDR to clarify how
 you differentiate between clients acquired in the ordinary course of
business from
 those acquired via acquisition for purposes of these calculations.
Note 2. Notes to Unaudited Pro Forma Statements of Operations, page 90

3. Please revise your footnotes to:
 Quantify the pension expense reclassifications discussed (adjustment
a).
 Describe the nature of the intangible assets acquired and the useful
lives
 associated with those assets (adjustment d).
 Disclose the assumptions used in calculating the adjustments for
incremental
 interest expense (adjustment h).
Comparison of the Unaudited Pro Forma Results of Operations for the Years Ended
December 31, 2023 and 2022, page 94

4. Please revise the column headings in your tables on pages 94 and 95 to
indicate (as
 you do on page 99) that the amounts for 2023 and 2022 are presented on a
pro forma
 basis.
Organic Constant Currency Revenue and Organic Constant Currency Revenue Growth,
page
98

5. Please rename the term "Organic Constant Currency Revenue" so that it
more
 accurately reflects the nature of the measure. One option may be Pro
Forma Constant
 Currency Revenue. Organic growth metrics typically exclude the impact of
 acquisitions but by using pro forma revenues in the calculations for
2023 and 2022,
 your metric includes the impact of a material acquisition.
Critical Accounting Estimates, page 116

6. We note your response to prior comment 13. For each period presented,
please tell us
 the amount of revenue recognized in connection with cooperation
agreements.
 May 2, 2025
Page 3
Legal Proceedings, page 149

7. We note your disclosure in the risk factors regarding legal proceedings
with Nielsen
 Media and Circana, LLC. Please tell us your consideration for including
this
 disclosure under legal proceedings in the Business section. Refer to
Item 103 of
 Regulation S-K.
Principal Shareholders, page 177

8. We note your response to prior comment 15 that the voting and investment
decisions
 with respect to securities held by the Advent Shareholder and NIM are
made by an
 investment committee and executive board, respectively. Please identify
the
 natural persons of each committee.
Audited Financial Statements
10. Debt, page F-30

9. You disclose on page F-32 that under the Revolver your maximum borrowing
 capacity as of December 31, 2024 was $638.3 million. Please revise to
also disclose
 your available borrowing capacity as of December 31, 2024 and the
factors that
 contribute to differences between your maximum and available capacity.

 Please contact Lisa Etheredge at 202-551-3424 or Robert Littlepage at
202-551-3361
if you have questions regarding comments on the financial statements and
related
matters. Please contact Marion Graham at 202-551-6521 or Jan Woo at
202-551-3453 with
any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Thomas Fraser
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