Amer Sports, Inc.
Cricket Square, Hutchins Drive,
P.O. Box 2681
Grand Cayman, KY1-1111
Cayman Islands
T +1 345 945 3901
January 29, 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. 333-276370 |
Attention: Mr. Bradley Ecker and Mr. Jay Ingram
Dear Mr. Ecker and Mr. Ingram:
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 January 31, 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 Michael Kaplan of Davis Polk & Wardwell LLP at (212) 450-4111 or michael.kaplan@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 | ||
