PRIMO WATER CORPORATION
101 North Cherry Street, Suite 501
Winston-Salem, North Carolina 27101
December 2, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mara L. Ransom (Mail Stop 3561)
Re: | Primo Water Corporation |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Primo Water Corporation (the “Company”)hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement to be declared effective at 4:00 p.m., Eastern time, on Monday, December 5, 2016 or as soon thereafter as is practicable.
The Company hereby acknowledges its obligations and responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement.
Please contact Sean M. Jones of K&L Gates LLP (704-331-7406) if you have any other questions regarding this matter.
Very truly yours, | |||
| PRIMO WATER CORPORATION |
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| By: | /s/ Mark Castaneda |
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| Mark Castaneda |
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| Chief Financial Officer |
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cc: | Sean M. Jones (K&L Gates LLP) |