SecProbe.io

February 20 , 2014

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 the Fiscal Year Ended September 30, 2013
Filed December 6, 2013
Definitive Proxy Statement filed on Schedule 14A
Filed January 10, 2014
Response dated February 7, 2014
File No. 1-14173

Dear Mr. McGill :

We have reviewed your response dated February 7, 2014  and have the following
additional comment s.  In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.

Please respond to this letter within ten  business days by amending your filing s, by
providing the requested information, or by advising us when you will provide the requested
response.   If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is app ropriate, please tell us why in your response.

Form 10 -K for Fiscal Year Ended September 30, 2013

Consolidated Financial Statements, page F -1

Consolidated Statements of Operations, page F -5

1. You state in your response to comment 2 in our letter dated January 24, 2014 that
revenues associated with services is less than 10% of total revenues.  However, we note
your disclosure on page 11, which indicates that the aggregate percentage of revenues
from maintenance, repair and storage ser vices, F&I products, and brokerage and charter
services exceeded 10% of total revenues in 2013.  It also appears that aggregate revenues
from such services exceeded 10% of total revenues in 2012 and 2011.  Please explain to
us what revenue streams you incl ude in revenues from services and why any of the
revenue streams above are properly included in sales of tangible products.  In any event,
it appears that you should separately disclose net sales from tangible products and

William H. McGill, Jr.
MarineMax, Inc.
February 20 , 2014
Page 2

 revenues from services and the am ounts of cost of tangible products sold and cost of
services in accordance with Rule 5 -03 of Regulation S -X.  Please advise.

Definitive Proxy Statement filed on Schedule 14A

Incentive Compensation, page 14

2. We note your response to comment 7  in our letter dated January 24, 2014 .  In future
filings, please revise your disclosure to discuss how difficult it will be for the executive
or how likely it will be for the registrant to achieve the target levels or other
factors.   Please also discuss i n your disclosure any discretion that may be exercised in
granting such awards absent attainment of the stated performance goal.   Please see
Instruction 4 to Item 402(b) of Regulation S -K.

After reviewing any amendment to your filings  and the information you provide in
response to these  comments, we may have  additional comments.

You may contact  Scott Stringer, Staff Accountant , at (202) 551 -3272  or me at (202) 551 -
3344  if you have questions regarding comments on the financial statements and related matt ers.
Please contact Scott Anderegg, Staff Attorney , at (202) 551 -3342  if you have questions
regarding any other comments.

Sincerely,

 /s/ William H. Thompson

William H. Thompson
Accounting Branch Chief

cc:  Linda Cameron, Executive Assistant