diff --git a/src/Ormolu/Printer/Meat/Declaration/Value.hs b/src/Ormolu/Printer/Meat/Declaration/Value.hs
index 06f698325..268cc3000 100644
--- a/src/Ormolu/Printer/Meat/Declaration/Value.hs
+++ b/src/Ormolu/Printer/Meat/Declaration/Value.hs
@@ -451,14 +451,14 @@ p_stmt' s placer render = \case
     space
     sitcc $ p_hsLocalBinds binds
   ParStmt {} ->
-    -- 'ParStmt' should always be eliminated in 'flattenStmts' already, such
+    -- 'ParStmt' should always be eliminated in 'gatherStmts' already, such
     -- that it never occurs in 'p_stmt''. Consequently, handling it here
     -- would be redundant.
     notImplemented "ParStmt"
   TransStmt {..} ->
     -- 'TransStmt' only needs to account for render printing itself, since
     -- pretty printing of relevant statements (e.g., in 'trS_stmts') is
-    -- handled through 'flattenStmts'.
+    -- handled through 'gatherStmts'.
     case (trS_form, trS_by) of
       (ThenForm, Nothing) -> do
         txt "then"
@@ -871,6 +871,7 @@ p_listComp s es = sitcc (vlayout singleLine multiLine)
     body = located es p_body
     p_body xs = do
       let (stmts, yield) =
+            -- TODO: use unsnoc when require GHC 9.8+
             case xs of
               [] -> error $ "list comprehension unexpectedly had no expressions"
               _ -> (init xs, last xs)
@@ -878,7 +879,7 @@ p_listComp s es = sitcc (vlayout singleLine multiLine)
       breakpoint
       txt "|"
       space
-      p_bodyParallels (flattenStmts stmts)
+      p_bodyParallels (gatherStmts stmts)
 
     -- print the list of list comprehension sections, e.g.
     -- [ "| x <- xs, y <- ys, let z = x <> y", "| a <- f z" ]
@@ -888,33 +889,95 @@ p_listComp s es = sitcc (vlayout singleLine multiLine)
     -- [ "x <- xs", "y <- ys", "let z = x <> y" ]
     p_bodyParallelStmts = sep commaDel (located' (sitcc . p_stmt))
 
--- | Flatten the set of statements in a list comprehension.
+-- | Gather the set of statements in a list comprehension.
 --
--- Concretely, expands all ParStmt constructors and extract out prefix
--- statements in TransStmt.
-flattenStmts :: [ExprLStmt GhcPs] -> [[ExprLStmt GhcPs]]
-flattenStmts = collect . map gatherStmt
+-- For example, this code:
+--
+-- @
+-- [ a + b + c + d
+-- | a <- as, let b = a + a
+-- | c <- cs
+-- | d <- ds, then sort by f
+-- ]
+-- @
+--
+-- is parsed as roughly:
+--
+-- @
+-- [ ParStmt
+--     [ ParStmtBlock
+--         [ BindStmt [| a <- as |]
+--         , LetStmt  [| let b = a + a |]
+--         ]
+--     , ParStmtBlock
+--         [ BindStmt [| c <- cs |]
+--         ]
+--     , ParStmtBlock
+--         [ TransStmt
+--             [ BindStmt [| d <- ds |]
+--             ]
+--             [| then sort by f |]
+--         ]
+--     ]
+-- , LastStmt [| a + b + c + d |]
+-- ]
+-- @
+--
+-- The final expression is parsed out in p_body, and the rest is passed
+-- to this function. This function takes the above tree as input and
+-- normalizes it into:
+--
+-- @
+-- [ [ BindStmt [| a <- as |]
+--   , LetStmt  [| let b = a + a |]
+--   ]
+-- , [ BindStmt [| c <- cs |]
+--   ]
+-- , [ BindStmt [| d <- ds |]
+--   , TransStmt [] [| then sortWith by f |]
+--   ]
+-- ]
+-- @
+--
+-- Notes:
+--   * The number of elements in the outer list is the number of pipes in
+--     the comprehension; i.e. 1 unless -XParallelListComp is enabled
+gatherStmts :: [ExprLStmt GhcPs] -> [[ExprLStmt GhcPs]]
+gatherStmts = \case
+  -- When -XParallelListComp is enabled + list comprehension has
+  -- multiple pipes, input will have exactly 1 element, and it
+  -- will be ParStmt.
+  [L _ (ParStmt _ blocks _ _)] ->
+    [ concatMap collectParStmts stmts
+    | ParStmtBlock _ stmts _ _ <- blocks
+    ]
+  -- When -XTransformListComp is enabled and there's only a
+  -- single pipe, the input will have exactly 1 element, and it
+  -- will be TransStmt.
+  [stmt@(L _ TransStmt {trS_stmts})] ->
+    [ map checkTransStmt trS_stmts ++ [stmt]
+    ]
+  -- Otherwise, list will not contain any ParStmt or TransStmt
+  stmts ->
+    [ map checkPlainStmt stmts
+    ]
   where
-    -- Note: not exactly sure what this does...
-    --
-    -- From experimenting, it does this:
-    --
-    -- >>> collect [[[stmt1]], [[stmt2, stmt3]], [[stmt4], [stmt5]], [[stmt6]]]
-    -- [[stmt1, stmt2, stmt3, stmt4, stmt6], [stmt5]]
-    --
-    -- But it's not clear what the purpose is.
-    collect :: [[[ExprLStmt GhcPs]]] -> [[ExprLStmt GhcPs]]
-    collect = foldr (zipPrefixWith (<>)) []
+    collectParStmts = \case
+      L _ ParStmt {} -> unexpected "ParStmt nested inside ParStmt"
+      stmt@(L _ TransStmt {trS_stmts}) -> map checkTransStmt trS_stmts ++ [stmt]
+      stmt -> [stmt]
 
-    gatherStmt :: ExprLStmt GhcPs -> [[ExprLStmt GhcPs]]
-    gatherStmt (L _ (ParStmt _ block _ _)) =
-      concatMap gatherStmtBlock block
-    gatherStmt (L s stmt@TransStmt {..}) =
-      collect $ map gatherStmt trS_stmts <> [[[L s stmt]]]
-    gatherStmt stmt = [[stmt]]
+    checkTransStmt = \case
+      L _ ParStmt {} -> unexpected "ParStmt nested inside TransStmt"
+      L _ TransStmt {} -> unexpected "TransStmt nested inside TransStmt"
+      stmt -> stmt
 
-    gatherStmtBlock :: ParStmtBlock GhcPs GhcPs -> [[ExprLStmt GhcPs]]
-    gatherStmtBlock (ParStmtBlock _ stmts _ _) = flattenStmts stmts
+    checkPlainStmt = \case
+      L _ ParStmt {} -> unexpected "ParStmt in list comprehension"
+      L _ TransStmt {} -> unexpected "TransStmt in list comprehension"
+      stmt -> stmt
+
+    unexpected label = error $ "Unexpected " <> label <> "! Please file a bug."
 
 p_patSynBind :: PatSynBind GhcPs GhcPs -> R ()
 p_patSynBind PSB {..} = do
@@ -1319,15 +1382,6 @@ layoutToBraces = \case
   SingleLine -> useBraces
   MultiLine -> id
 
--- | Same as 'zipWith', except only works on lists of the same type, and
--- leaves extra elements at the end of the list.
-zipPrefixWith :: (a -> a -> a) -> [a] -> [a] -> [a]
-zipPrefixWith f = go
-  where
-    go [] ys = ys
-    go xs [] = xs
-    go (x : xs) (y : ys) = f x y : go xs ys
-
 getGRHSSpan :: GRHS GhcPs (LocatedA body) -> SrcSpan
 getGRHSSpan (GRHS _ guards body) =
   combineSrcSpans' $ getLocA body :| map getLocA guards