May 16, 2025

Kelly Janzen
Executive Vice President and Chief Financial Officer
Vestis Corporation
1035 Alpharetta Street, Suite 2100
Roswell, Georgia 30075

       Re: Vestis Corporation
           Form 10-K for Fiscal Year Ended September 27, 2024
           Item 2.02 Form 8-K filed May 6, 2025
           File No. 001-41783
Dear Kelly Janzen:

       We have reviewed your filings and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Item 2.02 Form 8-K filed May 6, 2025
General

1.     When you present and/or discuss a non-GAAP measure/ratio in your Item
2.02 Forms
       8-K (in Exhibit 99.1) and investor presentations (in Exhibit 99.2 or on
your website),
       please also present and/or discuss the comparable GAAP measure/ratio in
the same
       manner. For example, net income, net income margin, debt to net income
ratio and
       cash provided by operating activities to net income ratio should be
presented and/or
       discussed when adjusted EBITDA, adjusted EBITDA margin, net leverage and
free
       cash flow to adjusted EBITDA ratio are presented and/or discussed. Also,
disclose in
       greater detail with quantification the nature of the underlying amounts
recorded in
       each period presented in the (a) severance and other charges, (b)
separation related
       charges and (c) gains, losses, settlements and other reconciling line
items of the
       adjusted EBITDA and adjusted net income reconciliations from net income.
Refer to
       Question 102.10(a) of the Non-GAAP Financial Measures Compliance and
Disclosure
       Interpretations, Item 10(e)(1)(i) of Regulation S-K and Rule 100(a) of
Regulation G,
       as applicable. Additionally, refer to Questions 103.01 and 103.02 of the
Non-GAAP
       Financial Measures Compliance and Disclosure Interpretations.
 May 16, 2025
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Angela Lumley at 202-551-3398 or Rufus Decker at
202-551-3769 if
you have any questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services