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                                                              February 21, 2025

Robbert Rietbroek
Chief Executive Officer
Primo Brands Corp
1150 Assembly Drive, Suite 800
Tampa, FL 33607

       Re: Primo Brands Corp
           Amendment No. 1 to Registration Statement on Form S-1
           Filed February 7, 2025
           File No. 333-284501
Dear Robbert Rietbroek:

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

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our January 31,
2025 letter.

Amendment No. 1 to Registration Statement on Form S-1 filed February 7, 2025
Risk Factors
In the future, we may be considered a "controlled company"...., page 23

1.     Please revise the caption and text of this risk factor to reflect your
expected controlled
       company status following the proposed amendments, rather than discussing
this
       hypothetically. Clarify that the requisite consent has been obtained,
identify the
       expected timing for your capital structure change, and more fully
discuss the
       consequences of removal of the 49% voting limitation. Disclose potential
conflicts of
       interest related to the controlling shareholder interest and management
roles,
       including majority board representation, and material risks related to
the ability to
       control matters requiring shareholder approval.
 February 21, 2025
Page 2
General

2.     Please update the financial statements of Primo Brands Corporation,
Triton Water
       Parent, and Primo Water Corporation to be compliant with Rule 3-12 of
Regulation S-
       X.
3.     We note your response to our prior comment 11. Please further revise
your disclosure
       to address the following items:
           Disclose the expected timing for the proposed amendments and
resulting change
           in your capital structure;
           Provide prospectus cover and summary disclosure regarding your
controlled
           company status, including the percentage ownership of your
controlling
           shareholder and your current intent not to rely on NYSE exemptions;
           Update disclosure regarding your refinancing, including the results
of the
           exchange offers, and summarize material terms of new instruments or
           arrangements; and
           File any material related agreements as exhibits to your
registration statement.

       Please contact Stephany Yang at 202-551-3167 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters. Please contact Erin Donahue at 202-551-6063 or Jennifer Angelini at
202-551-3047
with any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing
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