SEC Comment Letter for MARINEMAX INC (HZO) (CIK 0001057060) (HZO) — May 26, 2011
MARINEMAX INC (HZO) (CIK 0001057060)
Date: May 26, 2011 · CIK: 0001057060 · Accession: 0000000000-11-032874
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-14173
Letter
May 26, 2011 Via E-mail William H. McGill Jr. Chairman of the Board and Chief Executive Officer MarineMax, Inc. 18167 U.S. Highway 19 North, Suite 300 Clearwater, Florida 33764 Re: MarineMax, Inc. Form 10-K for Fiscal Ye ar Ended September 30, 2010 Filed December 2, 2010 Definitive Proxy Statement on Schedule 14A Filed December 10, 2010 Forms 10-Q for Fiscal Quarters Ended December 31, 2010 and March 31, 2011 Filed February 8, 2011 and May 2, 2011, respectively File No. 001-14173
Dear Mr. McGill: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Brigitte Lippmann for H. Christopher Owings Assistant Director cc: Robert S. Kant Greenberg Traurig LLP
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May 26, 2011 Via E-mail William H. McGill Jr. Chairman of the Board and Chief Executive Officer MarineMax, Inc. 18167 U.S. Highway 19 North, Suite 300 Clearwater, Florida 33764 Re: MarineMax, Inc. Form 10-K for Fiscal Ye ar Ended September 30, 2010 Filed December 2, 2010 Definitive Proxy Statement on Schedule 14A Filed December 10, 2010 Forms 10-Q for Fiscal Quarters Ended December 31, 2010 and March 31, 2011 Filed February 8, 2011 and May 2, 2011, respectively File No. 001-14173 Dear Mr. McGill: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Brigitte Lippmann for H. Christopher Owings Assistant Director cc: Robert S. Kant Greenberg Traurig LLP